reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.145 — Income Tax Withholding And State Taxation.

268B.145 INCOME TAX WITHHOLDING AND STATE TAXATION.
Subdivision 1.
Federal income tax.
If the Internal Revenue Service determines that benefits received under this chapter are subject to federal income tax, the applicant may elect to have federal income tax deducted and withheld from the applicant's benefits.
Subd. 2.
State income tax.
Benefits received under this chapter are subject to state income tax. If the applicant elects to have federal income tax withheld, the applicant may, in addition, elect to have Minnesota state income tax withheld.
Subd. 3.
Notification.
Upon filing an application for benefits, the applicant must be informed that:
(1) benefits are subject to federal and state income tax;
(2) there are requirements for filing estimated tax payments;
(3) the applicant may elect to have federal income tax withheld from benefits;
(4) if the applicant elects to have federal income tax withheld, the applicant may, in addition, elect to have Minnesota state income tax withheld; and
(5) at any time during the benefit year the applicant may change a prior election.
Subd. 4.
Withholding.
If an applicant elects to have federal income tax withheld, the commissioner must deduct ten percent for federal income tax. If an applicant also elects to have Minnesota state income tax withheld, the commissioner must make an additional five percent deduction for state income tax. Any amount deducted under section 268B.06 has priority over any amounts deducted under this section. Federal income tax withholding has priority over state income tax withholding. An election to have income tax withheld may not be retroactive and only applies to benefits paid after the election.
Subd. 5.
Transfer of funds.
The amount of any benefits deducted under this section remains in the family and medical benefit insurance account until transferred to the Internal Revenue Service, or the Department of Revenue, as an income tax payment on behalf of the applicant.
Subd. 6.
Correction of errors.
Any error that resulted in underwithholding or overwithholding under this section must not be corrected retroactively.
Subd. 7.
Effect of payments.
Any amount deducted under this section is considered as benefits paid to the applicant.
History:
2023 c 59 art 1 s 24
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 24, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 24, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.155 — Child Support Deduction From Benefits.

268B.155 CHILD SUPPORT DEDUCTION FROM BENEFITS.
Subdivision 1.
Definitions.
As used in this section:
(1) "child support agency" means the public agency responsible for child support enforcement, including federally approved comprehensive Tribal IV-D programs; and
(2) "child support obligations" means obligations that are being enforced by a child support agency in accordance with a plan described in United States Code, title 42, sections 454 and 455, of the Social Security Act that has been approved by the secretary of health and human services under part D of title IV of the Social Security Act. This does not include any type of spousal maintenance or foster care payments.
Subd. 2.
Notice upon application.
In an application for family or medical leave benefits, the applicant must disclose if child support obligations are owed and, if so, in what state and county. If child support obligations are owed, the commissioner must, if the applicant establishes a benefit account, notify the child support agency.
Subd. 3.
Withholding of benefit.
The commissioner must deduct and withhold from any family or medical leave benefits payable to an applicant who owes child support obligations:
(1) the amount required under a proper order of a court or administrative agency; or
(2) if clause (1) is not applicable, the amount determined under an agreement under United States Code, title 42, section 454(20)(B)(i), of the Social Security Act; or
(3) if clause (1) or (2) is not applicable, the amount specified by the applicant.
Subd. 4.
Payment.
Any amount deducted and withheld must be paid to the child support agency, must for all purposes be treated as if it were paid to the applicant as family or medical leave benefits and paid by the applicant to the child support agency in satisfaction of the applicant's child support obligations.
Subd. 5.
Payment of costs.
The child support agency must pay the costs incurred by the commissioner in the implementation and administration of this section and sections 518A.50 and 518A.53.
History:
2023 c 59 art 1 s 26
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 26, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 26, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.16 — Compromise.

268B.16 COMPROMISE.
(a) The commissioner may compromise in whole or in part any action, determination, or decision that affects only an employer and not an applicant. This paragraph applies if it is determined by a court of law, or a confession of judgment, that an applicant, while employed, wrongfully took from the employer $500 or more in money or property.
(b) The commissioner may at any time compromise any premium or reimbursement due from an employer under this chapter.
(c) Any compromise involving an amount over $10,000 must be authorized by an attorney licensed to practice law in Minnesota who is an employee of the department designated by the commissioner for that purpose.
(d) Any compromise must be in the best interest of the state of Minnesota.
History:
2023 c 59 art 1 s 27
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 27, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 27, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.17 — Administrative Costs.

268B.17 ADMINISTRATIVE COSTS.
Beginning January 1, 2026, and each calendar year thereafter, the commissioner may spend up to seven percent of projected benefit payments for that calendar year for the administration of this chapter. The department may enter into interagency agreements with the Department of Labor and Industry and the Department of Commerce, including agreements to transfer funds, subject to the limit in this section, for the Department of Labor and Industry to fulfill its enforcement authority of this chapter and for the Department of Commerce to fulfill the requirements of this chapter.
History:
2023 c 59 art 1 s 28
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 28, is effective July 1, 2025. Laws 2023, chapter 59, article 1, section 28, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.18 — Public Outreach.

268B.18 PUBLIC OUTREACH.
Beginning in fiscal year 2026, the commissioner must use at least 0.5 percent of projected benefit payments under section 268B.17 for the purpose of outreach, education, and technical assistance for employees, employers, and self-employed individuals eligible to elect coverage under section 268B.11. The department may enter into interagency agreements with the Department of Labor and Industry and the Department of Commerce, including agreements to transfer funds, subject to the limit in section 268B.17, to accomplish the requirements of this section. At least one-half of the amount spent under this section must be used for grants to community-based groups.
History:
2023 c 59 art 1 s 29
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 29, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 29, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.19 — Employer Misconduct; Penalty.

268B.19 EMPLOYER MISCONDUCT; PENALTY.
(a) The commissioner must penalize an employer if that employer or any employee, officer, or agent of that employer is in collusion with any applicant for the purpose of assisting the applicant in receiving benefits fraudulently. The penalty is $500 or the amount of benefits determined to be overpaid, whichever is greater.
(b) The commissioner must penalize an employer if that employer or any employee, officer, or agent of that employer:
(1) made a false statement or representation knowing it to be false;
(2) made a false statement or representation without a good-faith belief as to the correctness of the statement or representation; or
(3) knowingly failed to disclose a material fact.
(c) The penalty is the greater of $500 or 50 percent of the following resulting from the employer's action:
(1) the amount of any overpaid benefits to an applicant;
(2) the amount of benefits not paid to an applicant that would otherwise have been paid; or
(3) the amount of any payment required from the employer under this chapter that was not paid.
(d) Penalties must be paid within 30 calendar days of issuance of the determination of penalty and credited to the family and medical benefit insurance account.
(e) The determination of penalty is final unless the employer files an appeal within 30 calendar days after the sending of the determination of penalty to the employer by United States mail or electronic transmission.
History:
2023 c 59 art 1 s 31
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 31, is effective July 1, 2024. Laws 2023, chapter 59, article 1, section 31, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.21 — Records; Audits.

268B.21 RECORDS; AUDITS.
Subdivision 1.
Employer records; audits.
(a) Each employer must keep true and accurate records on individuals performing services for the employer, containing the information the commissioner may require under this chapter. The records must be kept for a period of not less than four years in addition to the current calendar year.
(b) For the purpose of administering this chapter, the commissioner has the power to audit, examine, or cause to be supplied or copied, any books, correspondence, papers, records, or memoranda that are the property of, or in the possession of, an employer or any other person at any reasonable time and as often as may be necessary. Subpoenas may be issued under section 268B.22 as necessary for an audit.
(c) An employer or other person that refuses to allow an audit of its records by the department or that fails to make all necessary records available for audit in the state upon request of the commissioner may be assessed an administrative penalty of $500. The penalty collected is credited to the family and medical benefit insurance account.
(d) An employer, or other person, that fails to provide a weekly breakdown of money earned by an applicant upon request of the commissioner, information necessary for the detection of applicant misrepresentation under section 268B.185, subdivision 2, may be assessed an administrative penalty of $100. Any notice requesting a weekly breakdown must clearly state that a $100 penalty may be assessed for failure to provide the information. The penalty collected is credited to the family and medical benefit insurance account.
Subd. 2.
Department records; destruction.
(a) The commissioner may make summaries, compilations, duplications, or reproductions of any records pertaining to this chapter that the commissioner considers advisable for the preservation of the information.
(b) Regardless of any law to the contrary, the commissioner may destroy any records that are no longer necessary for the administration of this chapter. In addition, the commissioner may destroy any record from which the information has been electronically captured and stored.
History:
2023 c 59 art 1 s 32
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 32, is effective July 1, 2024. Laws 2023, chapter 59, article 1, section 32, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.22 — Subpoenas; Oaths.

268B.22 SUBPOENAS; OATHS.
(a) The commissioner or hearing officer has authority to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of individuals and the production of documents and other personal property necessary in connection with the administration of this chapter.
(b) Individuals subpoenaed, other than applicants or officers and employees of an employer that is the subject of the inquiry, are paid witness fees the same as witness fees in civil actions in district court. The fees need not be paid in advance.
(c) The subpoena is enforceable through the district court in Ramsey County.
History:
2023 c 59 art 1 s 33
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 33, is effective July 1, 2024. Laws 2023, chapter 59, article 1, section 33, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.24 — Conciliation Services.

268B.24 CONCILIATION SERVICES.
The Department of Labor and Industry may offer conciliation services to employers and employees to resolve disputes concerning alleged violations of employment protections identified in section 268B.09.
History:
2023 c 59 art 1 s 35
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 35, is effective November 1, 2025. Laws 2023, chapter 59, article 1, section 35, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.25 — Annual Reports.

268B.25 ANNUAL REPORTS.
(a) Beginning on or before January 1, 2027, the commissioner must annually report to the Department of Management and Budget and the house of representatives and senate committee chairs with jurisdiction over this chapter on program administrative expenditures and revenue collection for the prior fiscal year, including but not limited to:
(1) total revenue raised through premium collection;
(2) the number of self-employed individuals or independent contractors electing coverage under section 268B.11 and amount of associated revenue;
(3) the number of covered business entities paying premiums under this chapter and associated revenue;
(4) administrative expenditures including transfers to other state agencies expended in the administration of the chapter;
(5) summary of contracted services expended in the administration of this chapter;
(6) grant amounts and recipients under sections 268B.18 and 268B.29;
(7) an accounting of required outreach expenditures;
(8) summary of private plan approvals including the number of employers and employees covered under private plans; and
(9) adequacy and use of the private plan approval and oversight fee.
(b) Beginning on or before January 1, 2027, the commissioner must annually publish a publicly available report providing the following information for the previous fiscal year:
(1) total eligible claims;
(2) the number and percentage of claims attributable to each category of benefit;
(3) claimant demographics by age, race or ethnicity, gender, average weekly wage, occupation, and the type of leave taken;
(4) the percentage of claims denied and the reasons therefor, including but not limited to insufficient information and ineligibility and the reason therefor;
(5) average weekly benefit amount paid for all claims and by category of benefit;
(6) changes in the benefits paid compared to previous fiscal years;
(7) processing times for initial claims processing, initial determinations, and final decisions;
(8) average duration for cases completed;
(9) the number of cases remaining open at the close of such year; and
(10) the employers who received approval by the department for seasonal employee classification and the number of seasonal employees approved for each year.
History:
2023 c 59 art 1 s 36
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 36, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 36, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.27 — Relationship To Other Leave; Construction.

268B.27 RELATIONSHIP TO OTHER LEAVE; CONSTRUCTION.
Subdivision 1.
Concurrent leave.
An employer may require leave taken under this chapter to run concurrently with leave taken for the same purpose under section 181.941 or the Family and Medical Leave Act, United States Code, title 29, sections 2601 to 2654, as amended.
Subd. 2.
Construction.
Nothing in this chapter shall be construed to:
(1) allow an employer to compel an employee to exhaust accumulated sick, vacation, or personal time before or while taking leave under this chapter;
(2) prohibit an employer from providing additional benefits, including but not limited to covering the portion of earnings not provided during periods of leave covered under this chapter including through a supplemental benefit payment, as defined under section 268B.01, subdivision 41;
(3) limit the parties to a collective bargaining agreement from bargaining and agreeing with respect to leave benefits and related procedures and employee protections that meet or exceed, and do not otherwise conflict with, the minimum standards and requirements in this chapter; or
(4) be applied so as to create any power or duty in conflict with federal law.
History:
2023 c 59 art 1 s 38
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 38, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 38, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.28 — Severable.

268B.28 SEVERABLE.
If the United States Department of Labor or a court of competent jurisdiction determines that any provision of the family and medical benefit insurance program under this chapter is not in conformity with, or is inconsistent with, the requirements of state or federal law, the provision has no force or effect. If only a portion of the provision, or the application to any person or circumstances, is determined not in conformity, or determined inconsistent, the remainder of the provision and the application of the provision to other persons or circumstances are not affected.
History:
2023 c 59 art 1 s 39
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268B — Family And Medical Benefits › Section 268B.29 — Small Business Assistance Grants.

268B.29 SMALL BUSINESS ASSISTANCE GRANTS.
(a) Employers with 30 or fewer employees and less than $3,000,000 in gross annual revenues may apply to the department for grants under this section.
(b) The commissioner may approve a grant of up to $3,000 if the employer hires a temporary worker, or increases another existing worker's wages, to substitute for an employee on family or medical leave for a period of seven days or more.
(c) The maximum total grant per eligible employer in a calendar year is $6,000.
(d) Grants must be used to hire temporary workers or to increase wages for current employees. To be eligible for consideration for a grant under this section, the employer must documentation attest, in a manner and format prescribed by the commissioner, that:
(1) the temporary worker hired or wage-related costs incurred are due to an employee's use of leave under this chapter;
(2) the amount of the grant requested is less than or equal to the additional costs incurred by the employer; and
(3) the employer meets the revenue requirements in paragraph (a).
(e) Applications shall be processed on a first-received, first-processed basis within each calendar year until funding is exhausted. Applications received after funding has been exhausted in a calendar year are not eligible for reimbursement.
(f) For the purposes of this section, the commissioner shall average the number of employees reported by an employer over the last four completed calendar quarters as submitted in the wage detail records required in section 268B.12 to determine the size of the employer.
(g) An employer who has an approved private plan is not eligible to receive a grant under this section.
(h) Unless additional funds are appropriated, the commissioner may award grants under this section up to a maximum of $5,000,000 per calendar year from the family and medical benefit insurance account.
History:
2023 c 59 art 1 s 40
NOTE:
This section, as added by Laws 2023, chapter 59, article 1, section 40, is effective January 1, 2026. Laws 2023, chapter 59, article 1, section 40, the effective date.
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.44 — Licensing And Grading Report Fees.

270.44 LICENSING AND GRADING REPORT FEES.
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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.48 — Licensure Of Qualified Persons.

270.48 LICENSURE OF QUALIFIED PERSONS.
The board may license persons as possessing the necessary qualifications of an assessing official. Different levels of licensure may be established as to classes of property which assessors may be certified to assess at the discretion of the board. Every person, except a local or county assessor, regularly employed by the assessor to assist in making decisions regarding valuing and classifying property for assessment purposes must become licensed within three years of the date of employment. Licensure shall be required for local and county assessors as provided in sections 270.50 and 273.061, and rules adopted by the board.
History:
Ex1971 c 31 art 25 s 8; 1975 c 339 s 3; 1976 c 222 s 135; 1986 c 444; 1995 c 264 art 16 s 2; 2008 c 154 art 13 s 18
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.50 — Employment Of Licensed Assessors.

270.50 EMPLOYMENT OF LICENSED ASSESSORS.
No assessor shall be employed who has not been licensed as qualified by the board, provided the time to comply may be extended after application to the board upon a showing that licensed assessors are not available for employment. The board may license a county or local assessor who has not received the training, but possesses the necessary qualifications for performing the functions of the office by the passage of an approved examination or may waive the examination if such person has demonstrated competence in performing the functions of the office for a period of time the board deems reasonable.
History:
Ex1971 c 31 art 25 s 10; 1974 c 449 s 1; 1976 c 222 s 136; 1977 c 347 s 42; 1977 c 434 s 3; 1986 c 444; 1995 c 264 art 16 s 5; 2008 c 154 art 13 s 19
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.80 — Definitions.

270.80 DEFINITIONS.
Subdivision 1.
Applicability.
The following words and phrases when used in sections 270.80 to 270.87, unless the context clearly indicates otherwise, have the meanings ascribed to them in this section.
Subd. 2.
Railroad company.
"Railroad company" means:
(1) any company which as a common carrier operates a railroad or a line or lines of railway situated within or partly within Minnesota; or
(2) any company owning or operating, other than as a common carrier, a railway principally used for transportation of taconite concentrates from the plant at which the taconite concentrates are produced in shipping form to a point of consumption or port for shipment beyond the state; or
(3) any company that produces concentrates from taconite and transports that taconite in the course of the concentrating process and before the concentrating process is completed to a concentrating plant located within the state over a railroad that is not a common carrier and shall not use a common carrier or taconite railroad company as defined in clause (2) for the movement of the concentrate to a point of consumption or port for shipment beyond the state.
Subd. 3.
Operating property.
"Operating property" means all property owned or used by a railroad company in the performance of railroad transportation services, including without limitation franchises, rights-of-way, bridges, trestles, shops, docks, wharves, buildings and structures.
Subd. 4.
Nonoperating property.
"Nonoperating property" means and includes all property other than property defined in subdivision 3. Nonoperating property shall include real property which is leased or rented or available for lease or rent to any person which is not a railroad company. Vacant land shall be presumed to be available for lease or rent if it has not been used as operating property for a period of one year preceding the valuation date. Nonoperating property also includes land which is not necessary and integral to the performance of railroad transportation services and which is not used on a regular and continual basis in the performance of these services. Nonoperating property also includes that portion of a general corporation office building and its proportionate share of land which is not used for railway operation or purpose.
Subd. 5.
Commissioner.
"Commissioner" means the commissioner of revenue.
History:
1979 c 303 art 7 s 1; 1984 c 502 art 9 s 1; 1987 c 268 art 9 s 6; 2009 c 86 art 1 s 49
2023 Minnesota Statutes › Chapters 270 - 271 — Taxation, Supervision, Data Practices › Chapter 270 — Various Taxes And State Boards › Section 270.81 — Taxation And Assessment Of Railroad Company Property.

270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY.
Subdivision 1.
Valuation of operating property.
The operating property of every railroad company doing business in Minnesota shall be valued by the commissioner in the manner prescribed by sections 270.80 to 270.87.
Subd. 2.
Assessment of nonoperating property.
The nonoperating property of every railroad company doing business in Minnesota shall be assessed as otherwise provided by law.
Subd. 3.
Determination of type of property.
The commissioner shall have exclusive primary jurisdiction to determine what is operating property and what is nonoperating property. In making such determination, the commissioner shall solicit information and opinions from outside the department and afford all interested persons an opportunity to submit data or views on the subject in writing or orally. Local assessors may submit written requests to the commissioner, asking for a determination of the nature of specific property owned by a railroad and located within their assessing jurisdiction. Any determination made by the commissioner may be appealed by the assessor to the Tax Court pursuant to chapter 271.
Subd. 4.
Nontaxable property.
In no event shall property owned or used by a railroad, whether operating property or nonoperating property, be subject to tax hereunder unless such property is of a character which would otherwise be subject to tax under the provisions of chapter 272.
Subd. 5.
[Repealed, 1Sp1989 c 1 art 9 s 85]
History:
1979 c 303 art 7 s 2; 1982 c 424 s 130; 1984 c 640 s 32; 1986 c 444; 2008 c 277 art 1 s 55