FrankGoortani/open-us-law huggingface dataset:
Minn. Stat. § 297I.85 — MN Code / Part 296_299 / Chapter 297I / Section 297I.85
§ 297I.85 CIVIL PENALTIES.
Status: in_force

§ Subdivision 1. Late filing penalty. If a taxpayer fails to file a return within the time prescribed, a penalty of five percent of the amount of tax or surcharge not timely paid is added to the tax or surcharge.

§ Subd. 2. Late payment penalty. If a taxpayer fails to pay a tax or surcharge within the time specified for payment, a penalty must be added to the amount required to be shown as tax or surcharge. The penalty is five percent of the tax or surcharge not paid on or before the date specified for payment of the tax or surcharge if the failure is for not more than 30 days, with an additional penalty of five percent of the amount of tax or surcharge remaining unpaid during each additional 30 days or fraction of 30 days during which the failure continues, not exceeding 15 percent in the aggregate.

§ Subd. 3. Intent to evade. If a taxpayer, with intent to evade the tax or surcharge imposed by this chapter, fails to file any return required by this chapter, or with such intent files a false or fraudulent return, a penalty is imposed on the taxpayer. The penalty is equal to 50 percent of the tax or surcharge, less amounts paid by the taxpayer on the basis of the false or fraudulent return and is due for the period to which the return related.

§ Subd. 4. Negligence or intentional disregard; penalty. If any part of an additional assessment is due to negligence or intentional disregard of the statute or a rule but without intent to defraud, there is added to the tax or surcharge a penalty equal to ten percent of the additional assessment.

§ Subd. 5. Payment of penalties. The penalties imposed by this section must be collected and paid in the same manner as taxes.

§ Subd. 6. Penalties are additional. The civil penalties imposed by this section are in addition to the criminal penalties imposed by this chapter.

§ Subd. 7. Penalty for failure to pay electronically. In addition to other applicable penalties imposed by this section, if the commissioner notifies the taxpayer that payments are required to be made by electronic means, and the payments are made by some other means, a penalty is imposed. The amount of the penalty is equal to five percent of each payment that should have been paid electronically. After the commissioner's initial notification to the taxpayer that payments are required to be made by electronic means, the commissioner is not required to notify the taxpayer in subsequent periods if the initial notification specified the amount of tax liability at which a taxpayer is required to remit payments by electronic means. The penalty may be abated under the abatement procedures prescribed in section 270C.34, subdivision 2 , if the failure to pay electronically is due to reasonable cause.
Minn. Stat. § 192A.575 — MN Code / Part 190_195 / Chapter 192A / Section 192A.575
§ 192A.575 RIOT OR BREACH OF PEACE.
Status: in_force

Any person subject to this code who causes or participates in any riot or breach of the peace shall be punished as a court-martial may direct.
Minn. Stat. § 97A.0453 — MN Code / Part 97_102 / Chapter 97A / Section 97A.0453
§ 97A.0453 NOTICE TO COMMITTEES FOR FEES FIXED BY RULE.
Status: in_force

Before the commissioner submits notice to the State Register of intent to adopt emergency rules that establish or adjust fees, the commissioner shall send a copy of the notice and the proposed rules to the chairs of the house of representatives Ways and Means Committee and the senate Committee on Finance.
Minn. Stat. § 103F.431 — MN Code / Part 103A_114B / Chapter 103F / Section 103F.431
§ 103F.431 SOIL AND WATER CONSERVATION ASSISTANCE.
Status: in_force

A landowner who has filed a mediated settlement under section 103F.421 or who has received a court order under section 103F.425 may request the soil and water conservation district to assist in the planning, design, and application of practices necessary to reduce soil loss to the applicable soil loss limit amounts or to the greatest practical extent. The soil and water conservation district must give the landowner a high priority for technical and cost-sharing assistance.
Minn. Stat. § 297I.30 — MN Code / Part 296_299 / Chapter 297I / Section 297I.30
§ 297I.30 DUE DATES FOR FILING RETURNS.
Status: repealed

§ Subdivision 1. General rule. On or before March 1, every taxpayer subject to taxation under section 297I.05, subdivisions 1 to 5 ; 7, paragraph (b); 12; and 14, shall file an annual return for the preceding calendar year in the form prescribed by the commissioner.

§ Subd. 2. Surplus lines brokers. On or before February 15 and August 15 of each year, every surplus lines broker subject to taxation under section 297I.05, subdivision 7 , paragraph (a), shall file a return with the commissioner for the preceding six-month period ending December 31, or June 30, in the form prescribed by the commissioner.

§ Subd. 3. [Repealed, 1Sp2001 c 5 art 13 s 15 ]

§ Subd. 4. [Repealed, 2010 c 389 art 6 s 20 ]

§ Subd. 5. [Repealed, 2010 c 389 art 6 s 20 ]

§ Subd. 6. [Repealed, 2010 c 389 art 6 s 20 ]

§ Subd. 7. Surcharge. (a) By June 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1 , shall file a return for the seven-month period ending May 31 in the form prescribed by the commissioner. (b) By November 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1 , shall file a return for the five-month period ending October 31 in the form prescribed by the commissioner.

§ Subd. 8. Fire insurance surcharge. On or before May 15, August 15, November 15, and February 15 of each year, every insurer required to pay the surcharge under section 297I.06, subdivisions 1 and 2, shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner.

§ Subd. 9. Extensions for filing returns. When, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing returns for not more than six months.

§ Subd. 10. Automobile theft prevention surcharge. On or before May 1, August 1, November 1, and February 1 of each year, every insurer required to pay the surcharge under section 297I.11 shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner.

§ Subd. 11. Format. The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30 .
Minn. Stat. § 628.24 — MN Code / Part 625_634 / Chapter 628 / Section 628.24
§ 628.24 INDICTMENT FOR PERJURY.
Status: in_force

In an indictment for perjury or subornation of perjury, it shall be sufficient to set forth the substance of the controversy or matter in respect to which the offense was committed, and what court or before whom the oath alleged to be false was taken, and that the court or person before whom it was taken had authority to administer it, with proper allegations of the falsity of the matter on which the perjury is assigned; but the indictment need not set forth the pleadings, record, or proceedings with which the oath is connected, nor the commission or authority of the court or person before whom the perjury was committed.
Minn. Stat. § 297I.60 — MN Code / Part 296_299 / Chapter 297I / Section 297I.60
§ 297I.60 CLAIMS FOR REFUND.
Status: in_force

§ Subdivision 1. General right to refund. (a) Subject to the requirements of this section and section 297I.70 , if a taxpayer has paid a tax or surcharge in excess of the amount due and files a written claim for refund, the commissioner shall refund or credit the overpayment determined by the commissioner to be erroneously paid. (b) The claim must specify the name of the taxpayer, the date when and the period for which the tax or surcharge was paid, the kind of tax or surcharge paid, the amount that the taxpayer claims was erroneously paid, the grounds on which a refund is claimed, and other information relative to the payment. The claim must be in the form required by the commissioner. A return or amended return claiming an overpayment constitutes a claim for refund. (c) The commissioner shall determine the amount of refund, if any, that is due, and notify the taxpayer of the determination as soon as practicable after a claim has been filed. Notice must be mailed to the taxpayer at the address stated upon the return or claim for refund. (d) If the amount of tax or surcharge paid by the taxpayer exceeds the amount of tax or surcharge imposed on the taxpayer, the amount of excess is considered an overpayment even if in fact there was no liability with respect to which the amount was paid. (e) When in the course of an examination and within the time for requesting a refund, the commissioner determines that there has been an overpayment of tax or surcharge, the commissioner shall refund or credit the amount of the overpayment to the taxpayer and no return is necessary. (f) Notwithstanding any law to the contrary, the commissioner is not required to refund or credit any overpayment of less than one dollar. (g) There is appropriated to the commissioner the amounts necessary to make refunds required by this section. The funds are appropriated from the same fund to which the tax or surcharge being refunded was originally deposited.

§ Subd. 2. Remedies. (a) If the taxpayer is notified that the refund claim is denied in whole or in part, the taxpayer may contest the denial by: (1) filing an administrative appeal with the commissioner under section 270C.35 ; (2) filing an appeal in Tax Court within 60 days of the notice date of the denial; or (3) filing an action in the district court to recover the refund. (b) An action in the district court must be brought within 18 months of the notice date of the denial. For purposes of this section, "notice date" has the meaning given in section 270C.35, subdivision 3 . An action for refund of tax or surcharge must be brought in the district court of the district in which lies the taxpayer's principal place of business or in the District Court for Ramsey County. If a taxpayer files a claim for refund and the commissioner has not issued a denial of the claim, the taxpayer may bring an action in the district court or the Tax Court at any time after the expiration of six months from the time the claim was filed.
Minn. Stat. § 271.08 — MN Code / Part 270_271 / Chapter 271 / Section 271.08
§ 271.08 FINDINGS OF FACT; DECISION, ENTRY OF JUDGMENT.
Status: in_force

§ Subdivision 1. Written order. The Tax Court, except in Small Claims Division, shall determine every appeal by written order containing findings of fact and the decision of the Tax Court. A memorandum of the grounds of the decision shall be appended. Notice of the entry of the order and of the substance of the decision shall be mailed to all parties. A motion for rehearing, which includes a motion for amended findings of fact, conclusions of law, or a new trial, must be served by the moving party within 30 days after mailing of the notice by the court as specified in this subdivision, and the motion must be heard within 30 days thereafter, unless the time for hearing is extended by the court within the 30-day period for good cause shown.

§ Subd. 2. Entry of judgment. Upon the filing of the order of the Tax Court, described in subdivision 1, with the court administrator of the Tax Court, judgment shall be entered thereon in the same manner as in the case of an order of the district court.
Minn. Stat. § 198.261 — MN Code / Part 196_198 / Chapter 198 / Section 198.261
§ 198.261 CANTEEN, COFFEE SHOP, WOOD SHOP, AND OTHER WORK THERAPY PROGRAMS.
Status: in_force

Any profits derived from the operation of canteens, coffee shops, wood shops, and other work therapy programs at the Minnesota veterans homes shall be used by the commissioner only for the direct benefit of the residents of the homes.
Minn. Stat. § 524.4-204 — MN Code / Part 524_532 / Chapter 524 / Section 524.4-204
§ 524.4-204 PROOF OF AUTHORITY-BOND.
Status: in_force

If no local administration or application or petition therefor is pending in this state, a domiciliary foreign personal representative may file the following with a court in this state in a county in which property belonging to the decedent is located:

(1) a certified or authenticated copy of the appointment and of any official bond given; and

(2) notice of an intention to exercise as to assets in this state all powers of a local personal representative and to maintain actions and proceedings in this state in accordance with section 524.4-205 .

When a domiciliary foreign personal representative files a certified or authenticated copy of the appointment and of any official bond and a notice in accordance with the preceding sentence, the court administrator shall forthwith publish, at the expense of the estate, a notice once a week for two consecutive weeks in a legal newspaper in the county, giving the name and address of the domiciliary foreign personal representative and stating an intention to exercise as to assets in this state all powers of a local personal representative and to maintain actions and proceedings in this state in accordance with section 524.4-205 .
Minn. Stat. § 383B.239 — MN Code / Part 370_403 / Chapter 383B / Section 383B.239
§ 383B.239 BOARD.
Status: in_force

The county board shall direct, operate and manage the county library system. A county library board consisting of 11 members who reside in the county library service area shall be appointed by the county board. For the first three years following the merger of the Minneapolis Public Library and the Hennepin County library system, three of the members shall be residents of the city of Minneapolis. When appointing members of the county library board who are residents of the city of Minneapolis, the county board must consult with the Minneapolis mayor and city council. The library board shall provide advice and make recommendations on any matter pertaining to the library system to the county board and the library director and shall exercise the powers and perform the duties delegated to it by the county board, which may include, but are not limited to, the establishment of rules governing library operations, review of the annual operating budget for submission to the county board, development of a long-range plan and acceptance of gift and trust funds. The library board shall determine the contents of the collections of the library system and shall be responsible for the use of library meeting rooms.
Minn. Stat. § 271.18 — MN Code / Part 270_271 / Chapter 271 / Section 271.18
§ 271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION.
Status: in_force

No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any claim or proceeding pending in the Tax Court at the time of termination. No judge, referee, or employee shall, at any time after the termination of the office or employment, act as counsel, attorney, or agent in connection with any claim or proceeding of which the person terminated has knowledge which was acquired in the course of a term of office or employment in the Tax Court. Any violation of the provisions of this section shall be a gross misdemeanor.
Minn. Stat. § 5.60 — MN Code / Part 4_9 / Chapter 5 / Section 5.60
§ 5.60 LATE RENEWAL PENALTY.
Status: in_force

§ Subdivision 1. Late penalty. The secretary of state may require a person to pay a late penalty of up to $40, as business needs require, when filing for renewal or reinstatement of a business entity that the secretary of state has dissolved, terminated, or revoked due to failure to file an annual renewal, or a business entity for which the secretary of state has canceled a certificate of authority. The secretary of state must deposit all late penalty revenue in the account created under subdivision 2. The late penalty is in addition to any other fee or assessment provided by law.

§ Subd. 2. Account; appropriation. The secretary of state fraud prevention and data security account is created in the special revenue fund. Money in the account is appropriated to the secretary of state to: (1) fulfill statutory and constitutional duties regarding fraud prevention and data privacy and security, including but not limited to cyber security and the Minnesota Business Filing Fraud Prevention Act under sections 300.70 to 300.78 ; (2) ensure the accuracy and completeness of documents that are permitted or required under law to be filed with the secretary of state; and (3) enhance the secretary of state's information and telecommunications technology systems and services.

§ Subd. 3. Annual report. By February 15 each year, the secretary of state must submit a report identifying the amount of revenue collected and outcomes achieved under this section to the chairs and ranking minority members of the legislative committees with jurisdiction over state government finance and policy.
Minn. Stat. § 325E.167 — MN Code / Part 324_342 / Chapter 325E / Section 325E.167
§ 325E.167 PENALTIES AND REMEDIES.
Status: in_force

§ Subdivision 1. Civil penalty. A person who is found to have violated sections 325E.165 and 325E.166 is subject to the penalties in section 8.31.

§ Subd. 2. Private right of action. A person injured by a violation of sections 325E.165 and 325E.166 may recover the actual damages sustained together with costs and disbursements, including reasonable attorney fees. The court, in its discretion, may increase the award of damages to an amount not to exceed three times the actual damages sustained or $1,500, whichever is greater.
Minn. Stat. § 611A.031 — MN Code / Part 609_624 / Chapter 611A / Section 611A.031
§ 611A.031 VICTIM INPUT REGARDING PRETRIAL DIVERSION.
Status: in_force

A prosecutor shall make every reasonable effort to notify and seek input from the victim prior to referring a person into a pretrial diversion program in lieu of prosecution for a violation of sections 609.185 , 609.19 , 609.195 , 609.20 , 609.205 , 609.221 , 609.222 , 609.223 , 609.224 , 609.2242 , 609.24 , 609.245 , 609.247 , 609.25 , 609.255 , 609.342 , 609.343 , 609.344 , 609.345 , 609.365 , 609.498 , 609.561 , 609.582, subdivision 1 , 609.687 , 609.713 , and 609.749 .
Minn. Stat. § 609.85 — MN Code / Part 609_624 / Chapter 609 / Section 609.85
§ 609.85 CRIMES AGAINST RAILROAD EMPLOYEES AND PROPERTY; PENALTY.
Status: in_force

§ Subdivision 1. Intent to cause derailment. Whoever throws or deposits any type of debris, waste material, or other obstruction on any railroad track or whoever causes damage or causes another person to damage, tamper, change or destroy any railroad track, switch, bridge, trestle, tunnel, signal or moving equipment used in providing rail services, with intention to cause injury, accident or derailment, is guilty of a felony.

§ Subd. 2. Foreseeable risk. Whoever intentionally throws or deposits any type of debris, waste material, or other obstruction on any railroad track or whoever intentionally causes damage or causes another person to damage, tamper, change or destroy any railroad track, switch, bridge, trestle, tunnel, signal or moving equipment used in providing rail services, which creates a reasonably foreseeable risk of any injury, accident or derailment, is guilty of a gross misdemeanor.

§ Subd. 3. Shooting at train. Whoever intentionally shoots a firearm at any portion of a railroad train, car, caboose, engine or moving equipment so as to endanger the safety of another is guilty of a gross misdemeanor.

§ Subd. 4. Throwing objects at train. Whoever intentionally throws, shoots or propels any stone, brick or other missile at any railroad train, car, caboose, engine or moving equipment, so as to endanger the safety of another is guilty of a gross misdemeanor.

§ Subd. 5. Placing obstruction on track. Whoever places an obstruction on a railroad track is guilty of a misdemeanor.

§ Subd. 6. Trespass; allowing animals on track; exception. Whoever intentionally trespasses, or who permits animals under the person's control to trespass on a railroad track, yard, or bridge is guilty of a misdemeanor. This subdivision does not apply to an elected union official's access to those facilities when acting in an official capacity, to an employee acting within the scope of employment, or to a person with written permission from the railroad company to enter upon the railroad facility.
Minn. Stat. § 327C.10 — MN Code / Part 324_342 / Chapter 327C / Section 327C.10
§ 327C.10 DEFENSES TO EVICTION.
Status: in_force

§ Subdivision 1. Nonpayment of rent. In any action to recover possession for failure to pay rent, it shall be a defense that the sum allegedly due contains a charge which violates section 327C.03 , or that the park owner has injured the defendant by failing to comply with section 504B.161 .

§ Subd. 2. Nonpayment of rent increase. In any action to recover possession for failure to pay a rent increase, it shall be a defense that the park owner: (1) failed to comply with the provisions of section 327C.06, subdivision 1 or 3; (2) increased the rent in violation of section 327C.06, subdivision 2 .

§ Subd. 3. Rule violations. In any action to recover possession for the violation of a park rule, it shall be a defense that the rule allegedly violated is unreasonable.

§ Subd. 4. Retaliatory conduct. In any action to recover possession it shall be a defense that the park owner has violated section 327C.12 .
Minn. Stat. § 116M.14 — MN Code / Part 116J_116O / Chapter 116M / Section 116M.14
§ 116M.14 DEFINITIONS.
Status: in_force

§ Subdivision 1. Terms. For the purposes of this chapter, the following terms have the meaning given them.

§ Subd. 2. Board. "Board" means the Minnesota emerging entrepreneur program.

§ Subd. 3. Commissioner. "Commissioner" means the commissioner of employment and economic development.

§ Subd. 3a. Department. "Department" means the Department of Employment and Economic Development.

§ Subd. 4. Low-income area. "Low-income area" means: (1) Minneapolis, St. Paul; (2) those cities in the metropolitan area as defined in section 473.121, subdivision 2 , that have a median income for a family of four that is below 80 percent of the median income for a four-person family as of the latest report by the United States Census Bureau; and (3) the area outside the metropolitan area.

§ Subd. 4a. Low-income person. "Low-income person" means a person who has an annual income, adjusted for family size, of not more than 80 percent of the area median family income for the county of residence as of the latest report by the United States Census Bureau.

§ Subd. 4b. Metropolitan area. "Metropolitan area" has the meaning given in section 473.121, subdivision 2 .

§ Subd. 5. Minority business enterprise. "Minority business enterprise" means a business that is majority owned and operated by persons belonging to a racial or ethnic minority as defined in Code of Federal Regulations, title 49, section 23.5.

§ Subd. 6. Minority person. "Minority person" means a person belonging to a racial or ethnic minority as defined in Code of Federal Regulations, title 49, section 23.5.

§ Subd. 7. Program. "Program" means the Minnesota emerging entrepreneur program created by this chapter.

§ Subd. 8. Veteran. "Veteran" means a veteran as defined in section 197.447 .

§ Subd. 9. Persons with disabilities. "Persons with disabilities" means an individual with a disability, as defined under the Americans with Disabilities Act, United States Code, title 42, section 12102.