reglab/housing_qa huggingface dataset:
MN Stat § 268A.16 (2021)
2021 Minnesota Statutes|Chapters 268 - 269 — Employment And Economic Development|Chapter 268A — Vocational Rehabilitation|Section 268A.16 — Employment Services For Persons Who Are Deaf, Deafblind, Or Hard-of-hearing.

268A.16 EMPLOYMENT SERVICES FOR PERSONS WHO ARE DEAF, DEAFBLIND, OR HARD-OF-HEARING. Subdivision 1. Deaf, deafblind, and hard-of-hearing grants. (a) The commissioner shall develop and implement a specialized statewide grant program to provide long-term supported employment services for persons who are deaf, deafblind, and hard-of-hearing. Programs and services eligible for grants under this section must: (1) assist persons who are deaf, deafblind, and hard-of-hearing in retaining and advancing in employment; (2) provide services with staff who must possess fluency in all forms of manual communication, including American Sign Language; knowledge of hearing loss and psychosocial implications; sensitivity to cultural issues; familiarity with community services and communication strategies for people who are hard-of-hearing and do not sign; and awareness of adaptive technology options; (3) provide specialized employment support services for individuals who have a combined hearing and vision loss that address the individual's unique ongoing visual and auditory communication needs; and (4) involve clients in the planning, development, oversight, and delivery of long-term ongoing support services. (b) Priority for funding shall be given to organizations with experience in developing innovative employment support services for persons who are deaf, deafblind, and hard-of-hearing. Each applicant for funds under this section shall submit an evaluation protocol as part of the grant application. Subd. 2. Employment services for transition-aged youth who are deaf, deafblind, and hard-of-hearing. (a) The commissioner shall develop statewide or regional grant programs to provide school-based communication, access, and employment services for youth who are deaf, deafblind, and hard-of-hearing. Services must include staff who have the skills addressed in subdivision 1, clauses (2) and (3), and expertise in serving transition-aged youth. (b) Priority for funding shall be given to organizations with experience in providing innovative employment support services and readiness for postsecondary training for transition-aged youths who are deaf, deafblind, and hard-of-hearing. Each applicant for funds under this section shall submit an evaluation protocol as part of the grant application. Subd. 3. Administration. Up to five percent of the biennial appropriation for the purpose of this section is available to the commissioner for administration of the program. History:   2014 c 312 art 3 s 14
MN Stat § 270.071 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.071 — Definitions.

270.071 DEFINITIONS. Subdivision 1. Applicability. The following words and phrases, when used in sections 270.071 to 270.079, unless the context clearly indicates otherwise, shall have the meanings ascribed to them in this section. Subd. 2. Air commerce. "Air commerce" means the transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights or on intermittent or irregularly timed flights by airline companies and includes transportation by any airline company making three or more flights in or out of Minnesota, or within Minnesota, during a calendar year. Subd. 3. Aircraft. "Aircraft" means any contrivance now known or hereafter invented, used or designed for navigation of or flight in the air. Subd. 4. Airline company. "Airline company" means any person who undertakes, directly or indirectly, to engage in the business of air commerce. Subd. 5. Commissioner. "Commissioner" means state commissioner of revenue. Subd. 6. Equated plane hours. "Equated plane hours" means hours spent by aircraft in flight weighted according to the cargo capacity of each aircraft. Subd. 7. Flight property. "Flight property" means all aircraft and flight equipment used in connection therewith, including spare flight equipment. Flight property also includes computers and computer software used in operating, controlling, or regulating aircraft and flight equipment. Flight property does not include aircraft with a maximum takeoff weight of less than 30,000 pounds. Subd. 7a. Intermittent or irregularly timed flights. "Intermittent or irregularly timed flights" means any flight in which the departure time, departure location, and arrival location are specifically negotiated with the customer or the customer's representative, including but not limited to charter flights. Subd. 8. Person. "Person" means an individual, trust, estate, fiduciary, partnership, company, corporation, limited liability company, association, governmental unit or agency, public or private organization of any kind, or other legal entity. Subd. 9. Small or medium sized community. "Small or medium sized community" means a home rule charter or statutory city or town in Minnesota with a population of 100,000 or fewer that is not located in Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington Counties. History:  1945 c 418 s 1; 1953 c 672 s 1; 1973 c 582 s 3; 1976 c 334 s 2; 1986 c 444; 1987 c 268 art 14 s 8; 1989 c 277 art 2 s 8; 1993 c 375 art 3 s 2; 2008 c 154 art 13 s 1; 1Sp2017 c 1 art 15 s 2-5; 2018 c 182 art 1 s 68
MN Stat § 270.072 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.072 — Taxation And Assessment Of Flight Property.

270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY. Subdivision 1. Tax on real estate. All real property of an airline company and all personal property thereof except flight property shall be taxed as otherwise provided by law. Subd. 2. Assessment of flight property. Flight property that is owned by, or is leased, loaned, or otherwise made available to an airline company operating in Minnesota shall be assessed and appraised annually by the commissioner with reference to its value on January 2 of the assessment year in the manner prescribed by sections 270.071 to 270.079. Subd. 3. Report by airline company. (a) Each year, on or before July 1, every airline company engaged in air commerce in this state shall file with the commissioner a report under oath setting forth specifically the information prescribed by the commissioner to enable the commissioner to make the assessment required in sections 270.071 to 270.079, unless the commissioner determines that the airline company is exempt from filing. (b) The commissioner shall prescribe the content, format, and manner of the report pursuant to section 270C.30, except that a "law administered by the commissioner" includes the property tax laws. If a report is made by electronic means, the taxpayer's signature is defined pursuant to section 270C.304, except that a "law administered by the commissioner" includes the property tax laws. Subd. 3a. Commissioner filed reports. If an airline company fails to file a report required by subdivision 3, the commissioner may, from information in the commissioner's possession or obtainable by the commissioner, make and file a report for the airline company, or may issue a notice of net tax capacity and tax under section 270.075, subdivision 2. Subd. 4. Extension of time. The commissioner for good cause may extend for not to exceed 30 days the time for making a report. Subd. 5.  [Repealed, 2000 c 490 art 5 s 40] Subd. 6. Air flight property tax lien. The tax imposed under sections 270.071 to 270.079 is a lien on all real and personal property within this state of the airline company in whose name the property is assessed. The lien attaches on January 2 of each year for the taxes payable in the following year. History:  1945 c 418 s 2,3,7,10; 1976 c 334 s 3,4; 1986 c 444; 1989 c 277 art 2 s 9,10; 1993 c 375 art 3 s 3; 2000 c 490 art 5 s 1,2; 2005 c 151 art 2 s 17; 2008 c 154 art 13 s 2-4; 1Sp2017 c 1 art 15 s 6-8
MN Stat § 270.0725 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.0725 — Penalties.

270.0725 PENALTIES. Subdivision 1. Penalty for late filing. If an airline company does not file its annual report by the date designated in section 270.072, subdivision 3, a penalty of five percent of the tax being assessed is imposed on that company. On August 1, and on the first day of each succeeding calendar month, an additional five percent penalty is imposed if the report has not yet been filed. For each airline company, the penalties imposed under this subdivision for any one year are limited to the lesser of $25,000 or 25 percent of the assessed tax. Subd. 2. Penalty for repeated instances of late filing. If there is a pattern of repeated failures by an airline company to timely file the report required by this section, a penalty of ten percent of the tax being assessed is imposed on that company. Subd. 3. Penalty for frivolous report. If an airline company files a frivolous annual report, a penalty of 25 percent of the tax being assessed is imposed on that company. A frivolous report under this section is a report that would fulfill the criteria for a frivolous return under section 289A.60, subdivision 7, notwithstanding the restriction in section 289A.01. In a proceeding involving the issue of whether or not an airline company is liable for this penalty, the burden of proof is on the commissioner. Subd. 4. Penalty for fraudulent report. If an airline company files a false or fraudulent annual report with intent to evade or defeat the tax, a penalty equal to 50 percent of the tax being assessed is imposed on that company. Subd. 5. Penalties added to tax. Penalties imposed under this section are added to the tax and collected as a part of it. History:   2008 c 154 art 13 s 5
MN Stat § 270.0735 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.0735 — Examination; Investigations; Subpoenas.

270.0735 EXAMINATION; INVESTIGATIONS; SUBPOENAS. In addition to the powers granted to the commissioner in this chapter, and in order to determine net tax capacities and issue notices of net tax capacity and tax under sections 270.071 to 270.079, the commissioner has the powers contained in sections 270C.31 and 270C.32, for which purpose the word "taxpayer" as defined in section 270C.01 includes an airline company. History:   2008 c 154 art 13 s 6
MN Stat § 270.074 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.074 — Valuation Of Flight Property; Methods Of Apportionment; Ratio Of Tax.

270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX. Subdivision 1. Valuation. The commissioner shall determine the market valuation of all flight property operated or used by every airline company in air commerce in this state. The valuation apportioned to this state of such flight property shall be the proportion of the total valuation thereof determined on the basis of the total of the following percentages: (1) 50 percent of the percentage which the number of revenue ton miles of passengers, mail, express and freight flown by the airline company within this state during the preceding calendar year is of the total number of such miles flown by it within and without this state during the preceding calendar year. (2) 50 percent of the percentage that the total departures performed by the airline company within this state during the preceding calendar year is of the total departures performed by it within and without this state during the preceding calendar year. Subd. 2.  MS 2016 [Repealed, 1Sp2017 c 1 art 20 s 10] Subd. 3. Net tax capacity. (a) The net tax capacity of the flight property of every airline company is 70 percent of the value thereof apportioned to this state under subdivision 1, except that the net tax capacity of quiet aircraft is 40 percent of the value determined under subdivision 1. "Quiet aircraft" means turboprops and aircraft defined as stage III or IV by the Federal Aviation Administration. If, in the opinion of the commissioner, other aircraft may be qualified as quiet aircraft, the commissioner may adopt rules providing additional qualifications. (b) The flight property of an airline company that owns or leases aircraft the majority of which are turboprops, and which provides, during six months or more of the year that taxes are levied, scheduled passenger service to three or more airports inside or outside of this state that serve small or medium sized communities, shall be assessed at 50 percent of the assessment percentage otherwise set by paragraph (a). History:  1945 c 418 s 5; 1953 c 672 s 2,3; 1971 c 427 s 15; 1986 c 444; 1987 c 268 art 14 s 9; 1988 c 719 art 5 s 84; 2008 c 154 art 13 s 7; 2017 c 40 art 1 s 92; 1Sp2017 c 1 art 20 s 1; 2018 c 182 art 1 s 69
MN Stat § 270.076 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.076 — Appeal.

270.076 APPEAL. Subdivision 1. Appeal. The notices of net tax capacity and of tax required under section 270.075, subdivision 2, are orders of the commissioner. These orders must be issued in conformance with section 270C.33, subdivisions 1 and 2, but are not subject to administrative review under section 270C.35. These orders may be appealed to the Tax Court in the manner provided in section 271.06 for appealing official orders of the commissioner that do not deal with valuation, assessment, or taxation for property tax purposes, and the provisions of section 273.125, subdivisions 4 and 5, and chapter 278 do not apply. Subd. 2. Payment of tax under appeal. In case of appeal from the assessment and levy of the tax, the airline company shall currently pay when due 90 percent of the tax unless the payment is waived or otherwise adjusted by an order of the court. If the final determination of the litigation should result in sustaining the assessment and levy or in the finding that the amount paid by the airline company is insufficient, the difference between the amount paid and the amount which should have been paid shall be decreed delinquent taxes subject to interest, as hereinabove provided. If the final determination of the Tax Court or the supreme court shall result in increasing any assessment above that which was made final by the order of the commissioner from which the appeal is taken, then the taxes on such increased assessment shall be delinquent 30 days after notice of the amount of the increased tax shall have been given to the airline company by the commissioner. History:  1945 c 418 s 8; 1965 c 698 s 3; 1975 c 377 s 4; 1976 c 134 s 78; 1977 c 307 s 29; 1978 c 767 s 5; 1985 c 300 s 1; 2008 c 154 art 13 s 8
MN Stat § 270.077 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.077 — Taxes Credited To State Airports Fund.

270.077 TAXES CREDITED TO STATE AIRPORTS FUND. All taxes levied under sections 270.071 to 270.079 must be collected by the commissioner and credited to the state airports fund created in section 360.017. History:  1945 c 418 s 9; 1976 c 166 s 7; 1998 c 403 s 24; 2013 c 143 art 17 s 2
MN Stat § 270.078 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.078 — Not To Conflict With Federal Law.

270.078 NOT TO CONFLICT WITH FEDERAL LAW. Subdivision 1. Conformance to federal law. If any provision of sections 270.071 to 270.079 is contrary to any provision of any law of the United States of America, hereinafter enacted, providing for or relating to the ad valorem taxation by a state of aircraft or flying equipment of an airline company, such provision shall be of no effect and the commissioner is authorized and directed to prescribe by rule such provisions as may be necessary to make sections 270.071 to 270.079 conform to the federal act and to effectuate the purposes of sections 270.071 to 270.079, provided such rules do not prescribe a rate of taxation higher than that provided in section 270.075 or a net tax capacity based on a percentage higher than that provided in section 270.074, subdivision 3. Subd. 2. Federal act; attorney general certification. No provision of any law of the United States of America providing for or relating to the ad valorem taxation by a state of aircraft or flying equipment of an airline company shall be effective for the purposes of subdivision 1 until the attorney general of Minnesota shall have certified to the commissioner that in the attorney general's opinion such federal act is a valid exercise of federal authority under the Constitution of the United States. Subd. 3. Applicability. The provisions of this section shall not affect the validity of any tax imposed under sections 270.071 to 270.079 prior to the effective date of such federal law. History:  1945 c 418 s 11; 1985 c 248 s 70; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp2017 c 1 art 18 s 1
MN Stat § 270.079 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.079 — Reciprocal Arrangement With Other States.

270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES. The commissioner may enter into an agreement with the commissioner or other tax officials of another state for the interpretation and administration of the acts of their several states providing for the taxation of flight property of airline companies for the purpose of promoting uniformity of taxation of such companies thereunder. History:   1945 c 418 s 12
MN Stat § 270.11 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.11 — Powers; Meetings.

270.11 POWERS; MEETINGS. Subdivision 1. Commissioner of revenue to act as State Board of Equalization. The commissioner of revenue shall have and exercise all the rights, powers and authority by law vested in the State Board of Equalization with full power and authority to review, modify, and revise all of the acts and proceedings of the commissioner in so far as they relate to the equalization and valuation of property assessed for taxation, as prescribed by section 270.12. Subd. 2.  [Repealed, 2005 c 151 art 1 s 117] 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.  [Repealed, 2005 c 151 art 1 s 117] Subd. 7.  [Repealed, 2005 c 151 art 1 s 117] History:  (2365) 1907 c 408 s 12; 1909 c 294 s 1,5; 1971 c 564 s 1,2; 1973 c 582 s 3; 1974 c 521 s 28; 1975 c 46 s 2; 1975 c 339 s 2; 1977 c 434 s 1; 1980 c 437 s 1; 1Sp1981 c 1 art 8 s 1; 1982 c 424 s 130; 1985 c 300 s 2; 1986 c 444; 1987 c 268 art 7 s 18,19; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 1 art 9 s 8; 1991 c 291 art 12 s 2; 2014 c 308 art 9 s 13
MN Stat § 270.42 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.42 — Membership.

270.42 MEMBERSHIP. Membership terms, compensation of members, removal of members, the filling of membership vacancies, and fiscal year and reporting requirements shall be as provided in sections 214.07 to 214.09. The provision of staff, administrative services and office space; the review and processing of complaints; the setting of board fees; and other provisions relating to board operations shall be as provided in chapter 214. History:  Ex1971 c 31 art 25 s 2; 1975 c 136 s 53; 1976 c 222 s 133; 1991 c 199 art 1 s 49
MN Stat § 270.44 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.44 — Charges For Courses, Examinations Or Materials.

270.44 CHARGES FOR COURSES, EXAMINATIONS OR MATERIALS. The board shall charge the following fees: (1) $150 for a senior accredited Minnesota assessor license; (2) $125 for an accredited Minnesota assessor license; (3) $95 for a certified Minnesota assessor specialist license; (4) $85 for a certified Minnesota assessor license; (5) $85 for a temporary license; (6) $50 for a trainee registration; (7) $80 for grading a form appraisal; (8) $140 for grading a narrative appraisal; and (9) $50 for reinstatement. History:  Ex1971 c 31 art 25 s 4; 1Sp2003 c 1 art 2 s 79; 2008 c 154 art 13 s 14; 1Sp2017 c 4 art 2 s 34; 1Sp2021 c 14 art 13 s 2
MN Stat § 270.45 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.45 — Disposition Of Fees And Fines.

270.45 DISPOSITION OF FEES AND FINES. All fees and fines so established and collected under section 270.44 must be deposited in a dedicated account within the special revenue fund. Fees collected under this section are appropriated to the Department of Revenue to carry out the provisions of sections 270.41 to 270.50. History:  Ex1971 c 31 art 25 s 5; 1973 c 582 s 3; 1975 c 136 s 54; 2003 c 112 art 2 s 50; 2008 c 154 art 13 s 15; 2009 c 86 art 1 s 47; 2009 c 101 art 2 s 109; 2013 c 143 art 4 s 10; 1Sp2017 c 4 art 2 s 35
MN Stat § 270.455 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.455 — Refunds Of Fees.

270.455 REFUNDS OF FEES. When the board determines that a fee or any part of a fee was erroneously paid to the board, the board may refund or credit the amount of fees that was paid in error. These refunds or credits shall be paid out of the dedicated account within the special revenue fund where the fees were originally deposited. History:   1Sp2017 c 4 art 2 s 36
MN Stat § 270.46 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.46 — Training Courses; Regulation.

270.46 TRAINING COURSES; REGULATION. The board shall review and approve training courses on assessment practices, techniques of assessment, and ethics offered by schools, colleges, universities, units of government, and other entities. History:  Ex1971 c 31 art 25 s 6; 1973 c 641 s 1; 2008 c 154 art 13 s 16
MN Stat § 270.47 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270 — Various Taxes And State Boards|Section 270.47 — Rules.

270.47 RULES. The board shall adopt rules necessary to accomplish the purpose of sections 270.41 to 270.50, and shall establish criteria required of assessing officials in the state. Separate criteria may be established depending upon the responsibilities of the assessor. An action of the board in refusing to grant or renew a license or in suspending or revoking a license is subject to review in accordance with chapter 14. History:  Ex1971 c 31 art 25 s 7; 1973 c 641 s 2; 1976 c 222 s 134; 1Sp1981 c 1 art 10 s 3; 1985 c 248 s 70; 1986 c 444; 1995 c 264 art 16 s 1; 2008 c 154 art 13 s 17; 2009 c 86 art 1 s 48