FrankGoortani/open-us-law huggingface dataset:
Minn. Stat. § 289A.35 — MN Code / Part 289A_295 / Chapter 289A / Section 289A.35
§ 289A.35 ASSESSMENTS ON RETURNS.
Status: in_force

(a) The commissioner may audit and adjust the taxpayer's computation of federal adjusted gross income, federal taxable income, items of federal tax preferences, or federal credit amounts to make them conform with the provisions of chapter 290 or section 298.01 . If a return has been filed, the commissioner shall enter the liability reported on the return and may make any audit or investigation that is considered necessary.

(b) Upon petition by a taxpayer, and when the commissioner determines that it is in the best interest of the state, the commissioner may allow S corporations and partnerships to receive orders of assessment issued under section 270C.33, subdivision 4 , on behalf of their owners, and to pay liabilities shown on such orders. In such cases, the owners' liability must be calculated using the method provided in section 289A.08, subdivision 7 , paragraph (b).

(c) A taxpayer may petition the commissioner for the use of the method described in paragraph (b) after the taxpayer is notified that an audit has been initiated and before an order of assessment has been issued.

(d) A determination of the commissioner under paragraph (b) to grant or deny the petition of a taxpayer cannot be appealed to the Tax Court or any other court.

(e) The commissioner may audit and adjust the taxpayer's computation of tax under chapter 291. In the case of a return filed pursuant to section 289A.10 , the commissioner shall notify the estate no later than nine months after the filing date, as provided by section 289A.38, subdivision 2 , whether the return is under examination or the return has been processed as filed.
Minn. Stat. § 156.015 — MN Code / Part 144_159 / Chapter 156 / Section 156.015
§ 156.015 FEES.
Status: repealed

§ Subdivision 1. MS 2024 [Repealed, 1Sp2025 c 3 art 3 s 125 ]

§ Subd. 1a. Nonrefundable fees. All fees are nonrefundable.

§ Subd. 2. Continuing education review. The board may charge a fee of $50 per submission to a sponsor for review and approval of individual continuing education seminars, courses, wet labs, and lectures. This fee does not apply to continuing education sponsors that already meet the criteria for preapproval under Minnesota Rules, part 9100.1000 , subpart 3, item A.

§ Subd. 3. Fee amounts. Fees must not exceed the following amounts but may be adjusted lower by board action: (1) initial application fee, $75; (2) state examination fee, $75; (3) duplicate license fee, $25; (4) continuing education sponsor application fee, $75; (5) mailing list fee, $250; (6) initial veterinary license fee, $300; (7) initial veterinary technician fee, $100; (8) active veterinary renewal fee, $300; (9) active veterinary technician renewal fee, $100; (10) inactive veterinary renewal fee, $150; (11) inactive veterinary technician renewal fee, $50; (12) institutional license fee, $300; (13) active late veterinary renewal fee, $150; (14) active late veterinary technician renewal fee, $50; (15) inactive late veterinary renewal fee, $100; (16) inactive late veterinary technician renewal fee, $25; and (17) institutional late renewal fee, $150.

§ Subd. 4. License verification. The board may charge a fee not to exceed $25 per license verification to a licensee for verification of licensure status provided to other veterinary licensing boards.

§ Subd. 5. Deposit of fees. The license fees collected under this section must be deposited in the state government special revenue fund.
Minn. Stat. § 626.863 — MN Code / Part 625_634 / Chapter 626 / Section 626.863
§ 626.863 UNAUTHORIZED PRACTICE.
Status: reserved

(a) A person who is not a peace officer or part-time peace officer is guilty of a misdemeanor if the person: (1) makes a representation of being a peace officer or part-time peace officer, or (2) performs or attempts to perform an act, duty, or responsibility reserved by law for licensed peace officers and part-time peace officers.

(b) A peace officer who authorizes or knowingly allows a person to violate paragraph (a) is guilty of a misdemeanor.

(c) The board shall designate the appropriate law enforcement agency to investigate violations of this section. The attorney general shall prosecute violations of this section.

(d) A person who violates this section and who has previously been convicted of a violation of this section is guilty of a gross misdemeanor.
Minn. Stat. § 21.76 — MN Code / Part 17_43 / Chapter 21 / Section 21.76
§ 21.76 INJUNCTION; BOND.
Status: in_force

When in the performance of duties the commissioner applies to any court for a temporary or permanent injunction restraining any person from violating or continuing to violate any of the provisions of sections 21.71 to 21.78 , or any rules thereunder, said injunction, if any be granted, shall be issued without bond.
Minn. Stat. § 197.225 — MN Code / Part 196_198 / Chapter 197 / Section 197.225
§ 197.225 LIST OF DECEASED MILITARY PERSONNEL.
Status: in_force

(a) The commissioner of veterans affairs shall collect and maintain data about Minnesota residents who have died of service-connected causes while serving in the United States armed forces. The data may include deceased service members who are the immediate family members of Minnesota residents, but who themselves were not Minnesota residents at the time of death. The commissioner shall collect the following data: the individual's full name, military rank, branch of service, age at the time of death, and Minnesota hometown or if not a Minnesota resident at the time of death, the service member's home state.

(b) Data collected pursuant to this section are nonpublic data, but may be disseminated to the individual's next of kin, and for ceremonial or honorary purposes to veterans' organizations, civic organizations, the news media, and researchers. No other use or dissemination of the data is permitted.

(c) The next of kin of a veteran whose data is collected may request that the data not be disseminated for any purpose. Upon receiving such a request, the Department of Veterans Affairs must exclude the deceased veteran's data from any data disseminated for ceremonial or honorary purposes as permitted by paragraph (b).

(d) Data collected pursuant to this section shall not be indicative of any person's status with regard to qualification for veterans benefits or other benefits.
Minn. Stat. § 116G.05 — MN Code / Part 114C_116I / Chapter 116G / Section 116G.05
§ 116G.05 SELECTION CRITERIA FOR AREAS OF CRITICAL CONCERN.
Status: in_force

The board shall, in the manner provided in chapter 14, prepare criteria for the selection of areas of critical concern which have the following characteristics:

(1) An area significantly affected by, or having a significant effect upon, an existing or proposed major government development which is intended to serve substantial numbers of persons beyond the vicinity in which the development is located and which tends to generate substantial development or urbanization.

(2) An area containing or having a significant impact upon historical, natural, scientific, or cultural resources of regional or statewide importance.
Minn. Stat. § 116G.03 — MN Code / Part 114C_116I / Chapter 116G / Section 116G.03
§ 116G.03 DEFINITIONS.
Status: in_force

§ Subdivision 1. Scope. As used in sections 116G.01 to 116G.14 , the terms defined in this section have the meanings ascribed to them.

§ Subd. 2. Board. "Board" means the Minnesota Environmental Quality Board.

§ Subd. 3. Local unit of government. "Local unit of government" means any political subdivision of the state, including but not limited to counties, municipalities, townships, together with all agencies and boards thereof.

§ Subd. 4. Government development. "Government development" means any development financed in whole or in substantial part, directly or indirectly, by the United States, the state of Minnesota, or agency or political subdivision thereof.

§ Subd. 5. Regional development commission. "Regional development commission" means any regional development commission created pursuant to sections 462.381 to 462.396 and the Metropolitan Council created by chapter 473.

§ Subd. 6. Development permit. A "development permit" includes any building permit, zoning permit, water-use permit, discharge permit, permit for dredging, filling or altering any portion of a watercourse, plat approval, rezoning, certification, variance or other action having the effect of permitting any development as defined in sections 116G.01 to 116G.14 .

§ Subd. 7. Development. "Development" means the making of any material change in the use or appearance of any structure or land including but not limited to: (1) a reconstruction, alteration of the size, or material change in the external appearance of a structure on the land; (2) a change in the intensity of use of the land; (3) alteration of a shore or bank of a river, stream, lake or pond; (4) commencement of drilling (except to obtain soil samples), mining or excavation; (5) demolition of a structure; (6) clearing of land as an adjunct to construction; (7) deposit of refuse, solid or liquid waste, or fill on a parcel of land; (8) the dividing of land into three or more parcels.

§ Subd. 8. Land. "Land" means the earth, water, and air, above, below or on the surface, and includes any improvements or structures customarily regarded as land.

§ Subd. 9. Parcel. "Parcel" of land means any quantity of land capable of being described with such definiteness that its location and boundaries may be established, which is designated by its owner or developer as land to be used or developed as a unit, or which has been used or developed as a unit.

§ Subd. 10. Developer. "Developer" means any person, including a governmental agency, undertaking any development as defined in sections 116G.01 to 116G.14 .

§ Subd. 11. Structure. "Structure" means anything constructed or installed or portable, the use of which requires a location on a parcel of land. It includes a movable structure while it is located on land which can be used for housing, business, commercial, agricultural, or office purposes either temporarily or permanently. Structure also includes fences, billboards, swimming pools, poles, pipelines, transmission lines, tracks, and advertising signs.
Minn. Stat. § 353D.04 — MN Code / Part 352_356B / Chapter 353D / Section 353D.04
§ 353D.04 CONTRIBUTIONS AND DEDUCTIONS IN ERROR.
Status: in_force

§ Subdivision 1. Crediting of contributions to participant accounts. (a) Contributions made by or on behalf of a participant under section 353D.03, subdivisions 1 , 5, and 6, paragraph (a), must be remitted to the Public Employees Retirement Association and credited to the individual account established for the participant. (b) Contributions as provided under section 353D.03, subdivisions 3 and 6, paragraph (b), must be remitted on a regular basis to the association together with any member contributions paid or withheld. Those contributions must be credited to the individual account of each participating member.

§ Subd. 2. Authority to adopt policies correcting erroneous contributions. The executive director may adopt policies and procedures regarding deductions taken totally or partially in error by the employer from the salary of an elected official.
Minn. Stat. § 15D.14 — MN Code / Part 15D_16 / Chapter 15D / Section 15D.14
§ 15D.14 BONDS ELIGIBLE FOR INVESTMENT.
Status: in_force

Bonds issued by the authority under the provisions of sections 15D.01 to 15D.18 , are hereby made securities in which all public officers and public bodies of the state and its political subdivisions, all insurance companies, trust companies, banking associations, investment companies, executors, administrators, trustees and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them; it being the purpose of this section to authorize the investment in bonds of all sinking, insurance, retirement, compensation, pension and trust funds, whether owned or controlled by private or public persons or officers; provided, however, that nothing contained in this section may be construed as relieving any person, firm, or corporation from any duty of exercising due care in selecting securities for purchase or investment; and provide further, that in no event shall assets of pension funds of public employees of the state of Minnesota or any of its agencies, boards or subdivisions, whether publicly or privately administered, be invested in bonds issued under the provisions of sections 15D.01 to 15D.18 . The bonds are hereby constituted "authorized securities" within the meaning and for the purposes of Minnesota Statutes 1969, section 50.14 . The bonds are hereby made securities that may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of the state for any purpose for which the deposit of bonds or obligations of the state now or may hereafter be authorized by law.
Minn. Stat. § 123B.28 — MN Code / Part 120_129C / Chapter 123B / Section 123B.28
§ 123B.28 RECORDS AS EVIDENCE.
Status: in_force

The records of all districts and boards and all transcripts thereof, or any part thereof, certified by the clerk or other officer having custody of the records or transcripts, shall be prima facie evidence of the facts stated in the records or transcripts. All records, books, and papers of the district or board shall be subject to the inspection of any voter of the district.
Minn. Stat. § 168.1283 — MN Code / Part 160_174A / Chapter 168 / Section 168.1283
§ 168.1283 ROTARY INTERNATIONAL PLATES.
Status: in_force

§ Subdivision 1. Issuance of plates. The commissioner must issue Rotary International special license plates or a single motorcycle plate to an applicant who: (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup truck, motorcycle, or self-propelled recreational motor vehicle; (2) pays the registration tax as required under section 168.013 ; (3) pays a fee in the amount specified under section 168.12, subdivision 5 , for each set of plates, along with any other fees required by this chapter; (4) contributes $25 upon initial application and a minimum of $5 annually to the Rotary District 5950 Foundation account; and (5) complies with this chapter and rules governing registration of motor vehicles and licensing of drivers.

§ Subd. 2. Design. The commissioner must adopt a suitable design for the plate that must include the Rotary International symbol and the phrase "Service Above Self."

§ Subd. 3. Plates transfer. On application to the commissioner and payment of a transfer fee of $5, special plates may be transferred to another qualified motor vehicle that is registered to the same individual to whom the special plates were originally issued.

§ Subd. 4. Exemption. Special plates issued under this section are not subject to section 168.1293, subdivision 2 .

§ Subd. 5. Contributions; account; appropriation. Contributions collected under subdivision 1, clause (4), must be deposited in the Rotary District 5950 Foundation account, which is established in the special revenue fund. Money in the account is appropriated to the commissioner of public safety. This appropriation is first for the annual cost of administering the account funds, and the remaining funds must be distributed to the Rotary District 5950 Foundation to further the rotary's mission of service, fellowship, diversity, integrity, and leadership. Funds distributed under this subdivision must be used on projects within this state.
Minn. Stat. § 321.0810 — MN Code / Part 300_323A / Chapter 321 / Section 321.0810
§ 321.0810 REINSTATEMENT FOLLOWING ADMINISTRATIVE DISSOLUTION OR REVOCATION.
Status: in_force

(a) A limited partnership that has been administratively dissolved or a foreign limited partnership that has had its certificate of authority revoked may reinstate after the effective date of dissolution.

(1) To reinstate for failure to file the annual renewal, the annual renewal required by section 5.34 must be delivered to the secretary of state for filing with the reinstatement fee of $25.

(2) To reinstate for failure to appoint a registered agent after a prior registered agent has resigned pursuant to section 321.0116, subdivision 1 , when the limited partnership has filed all previously required annual renewals, the limited partnership may appoint a new agent meeting the requirements of section 5.36 by filing with the secretary of state an appointment signed by one or more of the general partners at the time of the administrative dissolution.

(3) To reinstate for both a failure to file the annual renewal and appoint a new registered agent following the resignation of the registered agent, the limited partnership must comply with clauses (1) and (2).

(b) If the secretary of state determines that an annual renewal contains the information required by subsection (a) and that the information is correct and is accompanied by the appropriate fee, the secretary of state shall file the renewal and reinstate the limited partnership or foreign limited partnership.

(c) When reinstatement becomes effective, it relates back to and takes effect as of the effective date of the administrative dissolution or revocation and the limited partnership may resume its activities as if the administrative dissolution or revocation had never occurred, except that for the purposes of section 321.0103(c) and (d) the reinstatement is effective only as of the date the reinstatement is filed.
Minn. Stat. § 97B.303 — MN Code / Part 97_102 / Chapter 97B / Section 97B.303
§ 97B.303 VENISON DONATIONS.
Status: in_force

An individual who legally takes a deer may donate the deer, for distribution to charitable food assistance programs, to a meat processor that is licensed under chapter 28A. An individual donating a deer must supply the processor with the licensee's DNR number under which the deer was taken.
Minn. Stat. § 517.07 — MN Code / Part 517_519A / Chapter 517 / Section 517.07
§ 517.07 LICENSE.
Status: in_force

Before any persons are joined in civil marriage in Minnesota, a license shall be obtained from the local registrar of any county within Minnesota. The civil marriage need not take place in the county where the license is obtained but must take place within the geographical borders of Minnesota.
Minn. Stat. § 485.08 — MN Code / Part 480_494 / Chapter 485 / Section 485.08
§ 485.08 INDEX TO COURT RECORDS.
Status: in_force

Every court administrator shall keep a plaintiff's and defendant's index to court records, in which all cases shall be entered in alphabetical order under the name of each plaintiff and defendant. The index shall set forth the names of the parties, date commenced, file number of the case, and such other data as the court may direct.
Minn. Stat. § 580.13 — MN Code / Part 570_583 / Chapter 580 / Section 580.13
§ 580.13 PREMISES IN MORE THAN ONE COUNTY; RECORD.
Status: in_force

If any mortgage covering real estate in more than one county be foreclosed by proceedings had in one county, and the mortgage debt be thereby paid, in whole or in part, there may be recorded by the county recorder of the other county a certified copy of the certificate of sale and other foreclosure proceedings of record in the county in which the foreclosure proceedings were had.
Minn. Stat. § 48.032 — MN Code / Part 46_59 / Chapter 48 / Section 48.032
§ 48.032 PREEMPTIVE RIGHTS.
Status: in_force

(a) Unless otherwise denied or limited in the certificate of incorporation or by the board pursuant to section 302A.401, subdivision 2 , paragraph (b), a shareholder of a banking institution has the preemptive rights provided in section 302A.413 .

(b) If preemptive rights are denied or limited pursuant to paragraph (a) after a shareholder has acquired shares, the shareholder has the rights of a dissenting shareholder under paragraph (c).

(c) A shareholder may dissent from and obtain payment for the value of the shareholder's shares in the event that preemptive rights are denied or limited pursuant to paragraph (a) by objecting to the action and demanding payment for the shareholder's shares at a meeting of the shareholders held on the action or within 20 days after the meeting. If the denial or limitation of preemptive rights takes effect at any time after this demand, the shareholder may, at any time within 60 days after the demand, apply to the district court in the county of the banking institution's principal place of business for the appointment of three persons to appraise the value of that person's shares. The court shall appoint the appraisers and designate the time and the place of their first meeting, give directions with regard to their proceedings the court considers proper, and direct the time and manner in which payment must be made of the value of that person's shares to the shareholder. The appraisers shall meet at the time and place designated, after being duly sworn to discharge their duties honestly and faithfully, make and certify a written estimate of the value of the stock at the time of the appraisal, and deliver one copy to the banking institution and another to the shareholder. The shareholder and the banking institution shall each pay one-half of the charges and expenses of the appraisers.
Minn. Stat. § 507.403 — MN Code / Part 500_515B / Chapter 507 / Section 507.403
§ 507.403 CERTIFICATE OF SATISFACTION; RELEASE OR PARTIAL RELEASE OF MORTGAGE BY ASSIGNEE.
Status: repealed

§ Subdivision 1. Certificate of satisfaction; release or partial release. A certificate that complies with this section is effective to satisfy or release the mortgage or release real estate described in the certificate from the lien of the mortgage even if one or more assignments of the mortgage have not been recorded.

§ Subd. 2. Execution and contents. To be effective, the certificate under this section must be executed and acknowledged as required by law in the case of a deed, and must contain substantially all of the following: (1) the name of the mortgagor, the name of the original mortgagee, the date of the mortgage, the date of recording, and the volume and page number or document number of the mortgage in the real property records where the mortgage is recorded; and (2) a statement that the entity or person executing the certificate is the current holder, owner, assignee, or successor of the mortgagee's interest in the mortgage; and (3) if a partial release, a legal description of the real property being released from the lien of the mortgage.

§ Subd. 3. MS 2012 [Repealed by amendment, 2013 c 10 s 2 ]

§ Subd. 4. Effect. For purposes of satisfying, releasing, or partially releasing the lien of a mortgage under this section, a certificate that complies with subdivision 2 is prima facie evidence of the facts contained in it, is entitled to be recorded with the county recorder or registrar of titles, operates as a satisfaction or release or partial release of the lien of the mortgage as described in the certificate. The county recorder and the registrar of titles shall rely upon it to satisfy or release or partially release the lien of the mortgage.

§ Subd. 5. MS 2012 [Repealed by amendment, 2013 c 10 s 2 ]

§ Subd. 5a. Liability. Execution or recording of a wrongful, erroneous, or unauthorized certificate under this section does not relieve the mortgagor or the mortgagor's successors or assigns from any personal liability on the obligations secured by the mortgage, and, in addition to any other remedies provided by law, a person or entity who wrongfully, erroneously, or without authority executes the certificate is liable to the mortgagee, the mortgagee's assigns, and any person or entity for actual damages sustained due to the execution or recording of the certificate, together with reasonable attorney fees, costs, and disbursements incurred by the damaged party as a result.

§ Subd. 6. Effective date. This section is effective March 22, 2013, and applies to any mortgage and any certificate under this section wherever or whenever executed, and whether recorded before, on, or after March 22, 2013.