reglab/housing_qa huggingface dataset:
MN Stat § 287.31 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.31 — Violations; Civil Penalties.

287.31 VIOLATIONS; CIVIL PENALTIES. Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed by section 287.21 who fails to pay the full amount of deed tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable to a civil penalty of $250, or 100 percent of the tax, for each such failure, whichever is less. Subd. 2. Willful evasion. Any person who willfully attempts in any manner to evade or defeat any such tax or the payment thereof, is, in addition to other penalties provided by law, liable to a penalty of 50 percent of the total amount of the underpayment of the tax. Subd. 3. Underpayments of accelerated payment of June tax receipts. If a county fails to timely remit the state portion of the actual June tax receipts at the time required by section 287.12 or 287.29, the county shall pay a penalty equal to ten percent of the state portion of actual June receipts less the amount remitted to the commissioner of revenue in June. The penalty must not be imposed, however, if the amount remitted in June equals either: (1) 90 percent of the state's portion of the preceding May's receipts; or (2) 90 percent of the average monthly amount of the state's portion for the previous calendar year. History:  1961 c 647 s 11; 1997 c 84 art 6 s 18; 1999 c 31 s 20; 1Sp2003 c 21 art 9 s 6
MN Stat § 287.325 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.325 — Violations; Criminal Penalties.

287.325 VIOLATIONS; CRIMINAL PENALTIES. Any person who in any manner intentionally attempts to evade a tax imposed by this chapter, or who intentionally aids or abets in the evasion or attempted evasion of such tax is guilty of a gross misdemeanor. History:   1999 c 31 s 21
MN Stat § 287.33 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.33 — Expenses Of Administration.

287.33 EXPENSES OF ADMINISTRATION. Expenses of administration of this chapter to be paid out of county funds include fees and expenses incurred by the county attorney in connection with this chapter and all other costs and expenses. History:  1961 c 647 s 13; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 11; 1999 c 31 s 22
MN Stat § 287.37 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.37 — Commissioner's Powers; Data Classification.

287.37 COMMISSIONER'S POWERS; DATA CLASSIFICATION. The commissioner of revenue may investigate and examine persons and transactions that are subject to this chapter using the powers and authorities granted in chapters 270C and 289A. The audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters 270C and 289A apply to the taxes imposed by this chapter. All tax amounts collected by the commissioner must be apportioned under section 287.12. The commissioner's expenses under this section are not expenses of administration under section 287.33. All data and information made available to the commissioner under this section is public except for investigative data covered by section 270B.03, subdivision 6. History:  1996 c 471 art 3 s 32; 2005 c 151 art 2 s 7
MN Stat § 287.38 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.38 — Limitations On Time For Assessment Of Tax.

287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this section, the amount of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the document is recorded. Subd. 2. Omission in excess of 25 percent. Additional taxes may be assessed within 6-1/2 years after the document was recorded, if the taxpayer underpays the tax due on the filing of that document by more than 25 percent or the document was erroneously treated as exempt. Subd. 3. Fraud. Notwithstanding the limitations under subdivision 1, additional taxes may be assessed at any time if a document is presented for recording with a fraudulent intent to underpay the taxes imposed by this chapter. History:   1999 c 31 s 23
MN Stat § 287.385 (2021)
2021 Minnesota Statutes|Chapters 272 - 289 — Property Taxes|Chapter 287 — Mortgage Registry Tax; Deed Tax|Section 287.385 — Interest.

287.385 INTEREST. Subdivision 1. Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bears interest from the date the tax should have been paid until the date the tax is paid. Subd. 3. Extensions. If an extension of time for payment has been granted, interest must be paid from the date the payment should have been made if no extension had been granted, until the date the tax is paid. Subd. 4. Additional assessments. If a taxpayer is liable for additional taxes because of a redetermination by the commissioner of revenue, or for any other reason, the additional taxes bear interest from the time the tax should have been paid, without regard to any extension allowed, until the date the tax is paid. Subd. 5. Refunds. (a) Interest must be paid at the rate specified in section 270C.40 on an overpayment that is refunded or credited to a taxpayer more than 30 days after a refund request is made. Interest does not apply to the 30-day period. (b) In the case of an erroneous refund, interest accrues from the date the refund was paid unless the erroneous refund results from a mistake of the Department of Revenue or the county, then no interest or penalty is imposed unless the deficiency assessment is not satisfied within 60 days of the order. Subd. 6. Interest on judgments. Notwithstanding section 549.09, if judgment is entered in favor of the commissioner of revenue or a county with regard to any tax under this chapter, the judgment bears interest at the rate specified in section 270C.40 from the date the judgment is entered until the date of payment. Subd. 7. Interest on penalties. A penalty imposed under this chapter bears interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty. History:  1999 c 31 s 24; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 4
MN Stat § 289A.01 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.01 — Application Of Chapter.

289A.01 APPLICATION OF CHAPTER. This chapter applies to laws administered by the commissioner under chapters 290, 290A, 291, and 297A, and sections 298.01 and 298.015. History:  1990 c 480 art 1 s 1; 1991 c 291 art 11 s 1; 1997 c 31 art 1 s 2
MN Stat § 289A.02 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.02 — Definitions.

289A.02 DEFINITIONS. Subdivision 1. Applicability. Unless the context clearly requires otherwise, the following terms used in this chapter have the following meanings. Subd. 2. Commissioner. "Commissioner" means the commissioner of revenue of the state of Minnesota or a person to whom the commissioner has delegated functions. Subd. 3. Taxpayer. "Taxpayer" means a person subject to, or liable for, a state tax; a person required to file a return with respect to, or to pay, or withhold or collect and remit, a state tax; or a person required to obtain a license or a permit or to keep records under a law imposing a state tax. Subd. 4. Person. "Person" means an individual, partnership, corporation, association, governmental unit or agency, or public or private organization of any kind, under a duty to comply with state tax laws because of its character or position. Subd. 5. Other words. Unless specifically defined in this chapter, or unless the context clearly indicates otherwise, the words used in this chapter have the same meanings as they are defined in chapters 290, 290A, 291, and 297A. Subd. 6. Mining company. "Mining company" means a person engaged in the business of mining or producing ores in Minnesota subject to the taxes imposed by section 298.01 or 298.015. Subd. 7. Internal Revenue Code. Unless specifically defined otherwise, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through December 31, 2018. Subd. 8. Electronic means. "Electronic means" refers to a method that is electronic, as defined in section 325L.02, paragraph (e), and that is prescribed by the commissioner. History:  1990 c 480 art 1 s 2; 1991 c 291 art 11 s 2; 1994 c 587 art 1 s 3; 1995 c 264 art 1 s 4; 1996 c 471 art 4 s 1; 1997 c 231 art 6 s 1; 1998 c 389 art 7 s 1; 1999 c 243 art 3 s 1; 2000 c 490 art 12 s 1; 1Sp2001 c 5 art 10 s 1; art 17 s 7; 2002 c 377 art 2 s 1; 2003 c 127 art 4 s 1; 1Sp2003 c 21 art 3 s 1; 1Sp2005 c 3 art 4 s 1; 2006 c 259 art 2 s 1; 2008 c 154 art 4 s 1; 2009 c 12 art 1 s 1; 2009 c 88 art 1 s 1; 2010 c 216 s 7; 2011 c 8 s 1; 1Sp2011 c 7 art 2 s 1; 2014 c 150 art 1 s 7; 2014 c 308 art 4 s 9; 2015 c 1 s 1; 2017 c 1 s 1; 1Sp2019 c 6 art 1 s 3
MN Stat § 289A.10 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.10 — Filing Requirements For Estate Tax Returns.

289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS. Subdivision 1. Return required. In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribed by the commissioner, if: (1) a federal estate tax return is required to be filed; or (2) the sum of the federal gross estate and federal adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue Code, made within three years of the date of the decedent's death exceeds $1,200,000 for estates of decedents dying in 2014; $1,400,000 for estates of decedents dying in 2015; $1,600,000 for estates of decedents dying in 2016; $2,100,000 for estates of decedents dying in 2017; $2,400,000 for estates of decedents dying in 2018; $2,700,000 for estates of decedents dying in 2019; and $3,000,000 for estates of decedents dying in 2020 and thereafter. The return must contain a computation of the Minnesota estate tax due. The return must be signed by the personal representative. Subd. 1a. Recapture tax return required. If a disposition or cessation as provided by section 291.03, subdivision 11, paragraph (a), has occurred, the qualified heir, as defined under section 291.03, subdivision 8, paragraph (c), or personal representative of the decedent's estate must submit a recapture tax return to the commissioner. Subd. 2. Documents required. The commissioner may designate on the return the documents that are required to be filed together with the return to determine the computation of tax. Subd. 3. Definitions. For purposes of this section, the definitions contained in section 291.005 apply. History:  1990 c 480 art 1 s 5; 1997 c 31 art 1 s 5; 2002 c 377 art 12 s 10; 2003 c 127 art 3 s 1; 2010 c 334 s 1; 2013 c 143 art 7 s 3; art 15 s 1; 2014 c 150 art 3 s 1; 1Sp2017 c 1 art 1 s 2
MN Stat § 289A.14 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions.

289A.14 USE OF AUTOMATED SALES SUPPRESSION DEVICES; DEFINITIONS. (a) For the purposes of sections 289A.60, subdivision 32, 289A.63, subdivision 12, and 609.5316, subdivision 3, the following terms have the meanings given. (b) "Automated sales suppression device" or "zapper" means a software program, carried on any tangible medium, or accessed through any other means, that falsifies the electronic records of electronic cash registers and other point-of-sale systems including, but not limited to, transaction data and transaction reports. (c) "Electronic cash register" means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in whatever manner. (d) "Phantom-ware" means hidden preinstalled or later-installed programming option embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that can be used to create a virtual second electronic cash register or may eliminate or manipulate transaction records that may or may not be preserved in digital formats to represent the true or manipulated record of transactions in the electronic cash register. (e) "Transaction data" includes items purchased by a customer, the price of each item, the taxability determination for each item, a segregated tax amount for each of the taxed items, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction. (f) "Transaction report" means a report documenting, but not limited to, the sales, taxes collected, media totals, and discount voids at an electronic cash register that is printed on cash register tape at the end of a day or shift, or a report documenting every action at an electronic cash register that is stored electronically. History:   1Sp2017 c 1 art 12 s 1
MN Stat § 289A.30 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.30 — Extensions For Paying Tax.

289A.30 EXTENSIONS FOR PAYING TAX. Subdivision 1. Fiduciary income, corporate franchise tax. Where good cause exists, the commissioner may extend the time for payment of the amount determined as a fiduciary income tax or corporate franchise tax by the taxpayer, or an amount determined as a deficiency, for a period of not more than six months from the date prescribed for the payment of the tax. Subd. 2. Estate tax. Where good cause exists, the commissioner may extend the time for payment of estate tax for a period of not more than six months. If an extension to pay the federal estate tax has been granted under section 6161 of the Internal Revenue Code, the time for payment of the estate tax without penalty is extended for that period. A taxpayer who owes at least $5,000 in taxes and who, under section 6161 or 6166 of the Internal Revenue Code has been granted an extension for payment of the tax shown on the return, may elect to pay the tax due to the commissioner in equal amounts at the same time as required for federal purposes. A taxpayer electing to pay the tax in installments shall defer a percentage of tax that does not exceed the percentage of federal tax deferred and must notify the commissioner in writing no later than nine months after the death of the person whose estate is subject to taxation. If the taxpayer fails to pay an installment on time, unless it is shown that the failure is due to reasonable cause, the election is revoked and the entire amount of unpaid tax plus accrued interest is due and payable 90 days after the date on which the installment was payable. History:  1990 c 480 art 1 s 13; 1991 c 291 art 6 s 11,46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24; 2010 c 389 art 3 s 5
MN Stat § 289A.35 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.35 — Assessments On Returns.

289A.35 ASSESSMENTS ON RETURNS. (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. History:  1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 art 2 s 5; 2000 c 490 art 13 s 11; 2005 c 151 art 2 s 8; 2011 c 112 art 2 s 2; 1Sp2017 c 1 art 13 s 8; 1Sp2019 c 6 art 1 s 7
MN Stat § 289A.37 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns.

289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS. Subdivision 1.  [Repealed, 2005 c 151 art 1 s 117] Subd. 2. Erroneous refunds. (a) Except as provided in paragraph (b), an erroneous refund occurs when the commissioner issues a payment to a person that exceeds the amount the person is entitled to receive under law. An erroneous refund is considered an underpayment of tax on the date issued. (b) To the extent that the amount paid does not exceed the amount claimed by the taxpayer, an erroneous refund does not include the following: (1) any amount of a refund or credit paid pursuant to a claim for refund filed by a taxpayer, including but not limited to refunds of claims made under section 290.06, subdivision 23; 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068; 290.0681; or 290.0692; or chapter 290A; or (2) any amount paid pursuant to a claim for refund of an overpayment of tax filed by a taxpayer. (c) The commissioner may make an assessment to recover an erroneous refund at any time within two years from the issuance of the erroneous refund. If all or part of the erroneous refund was induced by fraud or misrepresentation of a material fact, the assessment may be made at any time. (d) Assessments of amounts that are not erroneous refunds under paragraph (b) must be conducted under sections 289A.38 to 289A.382. Subd. 3.  [Repealed, 2005 c 151 art 1 s 117] Subd. 4.  [Repealed, 2005 c 151 art 1 s 117] Subd. 5.  [Repealed, 2005 c 151 art 1 s 117] Subd. 6. Order of assessment if joint income tax return. If a joint income tax return is filed by spouses, an order of assessment may be a single joint notice. If the commissioner has been notified by either spouse that that spouse's address has changed and if that spouse requests it, then, instead of the single joint notice mailed to the last known address of the spouses, a duplicate or original of the joint notice must be sent to the requesting spouse at the address designated by the requesting spouse. The other joint notice must be mailed to the other spouse at that spouse's last known address. An assessment is not invalid for failure to send it to a spouse if the spouse actually receives the notice in the same period as if it had been mailed to that spouse at the correct address or if the spouse has failed to provide an address to the commissioner other than the last known address. History:  1990 c 480 art 1 s 17; 1991 c 291 art 16 s 8; 1992 c 511 art 6 s 10; 1994 c 510 art 4 s 9; 1997 c 84 art 6 s 23; 1Sp2017 c 1 art 16 s 27; 1Sp2019 c 6 art 24 s 9; 1Sp2021 c 14 art 2 s 3
MN Stat § 289A.41 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.41 — Bankruptcy; Suspension Of Time.

289A.41 BANKRUPTCY; SUSPENSION OF TIME. The running of the period during which a tax must be assessed or collection proceedings commenced is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either notice to the commissioner of revenue that the bankruptcy proceedings have been closed or dismissed, or notice that the automatic stay has been terminated or has expired, whichever occurs first. The suspension of the statute of limitations under this section applies to the person the petition in bankruptcy is filed against and other persons who may also be wholly or partially liable for the tax. History:  1990 c 480 art 1 s 21; 2009 c 88 art 11 s 6
MN Stat § 289A.42 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 289A — Administration And Compliance|Section 289A.42 — Consent To Extend Statute.

289A.42 CONSENT TO EXTEND STATUTE. Subdivision 1. Extension agreement. If before the expiration of time prescribed in sections 289A.38 to 289A.382 and 289A.40 for the assessment of tax or the filing of a claim for refund, both the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, the tax may be assessed or the claim for refund filed at any time before the expiration of the agreed-upon period. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon. The taxpayer and the commissioner may also agree to extend the period for collection of the tax. Subd. 2. Federal extensions. When a taxpayer consents to an extension of time for the assessment of federal withholding or income taxes, the period in which the commissioner may recompute the tax is also extended, notwithstanding any period of limitations to the contrary, as follows: (1) for the periods provided in sections 289A.38, subdivisions 8 and 9, and 289A.382, subdivisions 2 and 3; (2) for six months following the expiration of the extended federal period of limitations when no change is made by the federal authority. If no change is made by the federal authority, and, but for this subdivision, the commissioner's time period to adjust the tax has expired, and if the commissioner has completed a field audit of the taxpayer, no additional changes resulting in additional tax due or a refund may be made. For purposes of this subdivision, "field audit" has the meaning given in section 289A.38, subdivision 9. History:  1990 c 480 art 1 s 22; 1991 c 291 art 6 s 14; art 16 s 9; 1998 c 300 art 1 s 4; 2005 c 151 art 2 s 9; 2006 c 212 art 3 s 25; 2007 c 13 art 3 s 16; 1Sp2021 c 14 art 2 s 10