reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 284 — Actions Involving Tax Titles › Section 284.27 — County May Quiet Title.

284.27 COUNTY MAY QUIET TITLE.
In all cases where a prospective purchaser advances the expense therefor the county auditor may employ a special attorney to act for the state in prosecuting to judgment an action to quiet title and a proceeding to register title of any tract of land which the prospective purchaser is interested in purchasing when the state shall have first procured a Torrens certificate of title therefor; or for the purpose of procuring a new certificate of title in favor of the state by the necessary proceeding for that purpose where the title to the land is already registered under the Torrens system.
History:
(2139-27n) 1939 c 328 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.03 — Instruments Valid Security For Debt.

287.03 INSTRUMENTS VALID SECURITY FOR DEBT.
No instrument, other than a decree of marriage dissolution or an instrument made pursuant to it, relating to real estate may be enforced as security for any debt, unless the fact that it is so intended is expressed in it. Except as provided in section 287.05, an instrument may not be enforced as security for a debt amount in excess of: (1) the initial known amount of the debt expressed in the instrument if the instrument secures that entire debt amount; or (2) the portion of the initial known amount of the debt expressed in the instrument if the instrument secures only a portion of that debt amount.
History:
(2322) 1907 c 328 s 1; 1983 c 233 s 2; 1999 c 31 s 2; 2010 c 211 s 1
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.035 — Imposition Of Tax.

287.035 IMPOSITION OF TAX.
A tax is imposed on the privilege of recording a mortgage. The tax rate is .0023 of the debt or portion of a debt that is secured by any recorded mortgage of real property located in this state. The person liable for the tax is the mortgagor. The tax is not imposed on the lawful interest amounts that may accrue with respect to a debt.
History:
1999 c 31 s 3; 1Sp2001 c 5 art 7 s 24
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.04 — Exemptions.

287.04 EXEMPTIONS.
The tax imposed by section 287.035 does not apply to:
(1) a decree of marriage dissolution or an instrument made pursuant to it;
(2) a mortgage given to correct a misdescription of the mortgaged property;
(3) a mortgage or other instrument that adds additional security for the same debt for which mortgage registry tax has been paid;
(4) a contract for the conveyance of any interest in real property, including a contract for deed;
(5) a mortgage secured by real property subject to the minerals production tax of sections 298.24 to 298.28;
(6) a mortgage loan made under a low and moderate income housing program, or other affordable housing program, if: (i) the mortgagee is a federal, state, or local government agency; or (ii) the assignee is a federal, state, or local government agency;
(7) mortgages granted by fraternal benefit societies subject to section 64B.24;
(8) a mortgage amendment or extension, as defined in section 287.01;
(9) an agricultural mortgage if the proceeds of the loan secured by the mortgage are used to acquire or improve real property classified under section 273.13, subdivision 23, paragraph (a) or (b); and
(10) a mortgage on an armory building as set forth in section 193.147.
History:
(2322) 1907 c 328 s 1; 1965 c 51 s 53; 1967 c 340 s 1; 1983 c 233 s 3; 1993 c 271 s 4; 1999 c 31 s 4; 1Sp2001 c 5 art 7 s 25; 2005 c 151 art 8 s 1; 2009 c 88 art 9 s 1; 1Sp2021 c 14 art 13 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.10 — Prepayment Of Tax; Evidence; Notice.

287.10 PREPAYMENT OF TAX; EVIDENCE; NOTICE.
A mortgage, or documents relating to its foreclosure, assignment, or satisfaction, must not be recorded unless the tax has been paid. Except as provided in section 582.25, a document or any record of the mortgage may not be received in evidence in any court, and is not valid notice, unless the tax has been paid. If the tax is paid, an error in computation or ascertainment of the amount does not affect the validity of the mortgage or the record or foreclosure. This section does not apply to a mortgage that is exempt from the tax imposed under section 287.035.
History:
(2328) 1907 c 328 s 7; 1913 c 163 s 2; 1929 c 222 s 1; 1Sp1985 c 18 s 3; 1987 c 268 art 14 s 14; 1999 c 31 s 7
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.11 — Mortgages Recorded Or Registered Prior To Passage Of Sections 287.01 To 287.12.

287.11 MORTGAGES RECORDED OR REGISTERED PRIOR TO PASSAGE OF SECTIONS 287.01 TO 287.12.
All mortgages of real property recorded prior to the passage of sections 287.01 to 287.12 are taxable under the provisions of law existing prior to the enactment of sections 287.01 to 287.12; provided, that the holder of any such mortgage may pay to the treasurer of the proper county the tax based upon the amount of the debt secured by the mortgage at the time of the payment as stated by the affidavit of the owner of the mortgage. The affidavit may be filed with the county treasurer, in which case the treasurer's receipt must be endorsed on it. The county recorder or registrar of titles, on presentation of the receipt, shall make a record of the date and amount of the payment. Thereafter the mortgage lien shall not be otherwise taxable.
History:
(2329) 1907 c 328 s 8; 1913 c 163 s 3; 1965 c 51 s 56; 1976 c 181 s 2; 1999 c 31 s 8
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.12 — Taxes, How Apportioned.

287.12 TAXES, HOW APPORTIONED.
(a) All taxes paid to the county treasurer under the provisions of sections 287.01 to 287.12 must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund.
(b) On or before the 20th day of each month the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts from the mortgage registry tax during the preceding month subject to the electronic payment requirements of section 270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue.
(c) Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected during the remainder of the month to the commissioner of revenue two business days before June 30 of each year. The remaining amount of the June receipts is due on August 20.
History:
(2330) 1907 c 328 s 9; 1913 c 352 s 1; 1963 c 713 s 1; 1965 c 51 s 57; 1969 c 399 s 49; 1973 c 650 art 5 s 1; 1981 c 164 s 1; 1Sp1985 c 14 art 11 s 4; 1Sp1986 c 1 art 4 s 36; 1987 c 403 art 2 s 148; 1989 c 282 art 1 s 19; 1Sp1989 c 1 art 3 s 24; 1999 c 31 s 9; 1Sp2001 c 5 art 17 s 6; 1Sp2003 c 21 art 9 s 4; 2005 c 151 art 2 s 17
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.13 — Violations; Civil Penalties.

287.13 VIOLATIONS; CIVIL PENALTIES.
Subdivision 1.
Failure to pay full amount.
Any person liable for the tax imposed by section 287.035 who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less.
Subd. 2.
Additional penalty.
Any person who willfully attempts to evade or defeat the tax imposed under sections 287.01 to 287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.
Subd. 3.
Payment to mortgagee.
If a mortgagee undertakes to collect from the mortgagor the amount of the tax due under sections 287.01 to 287.12 as provided in section 287.08, paragraph (e), the mortgagor is not subject to the penalties under this section and the mortgagee is subject to the provisions of this section.
History:
1997 c 84 art 6 s 17; 1999 c 31 s 10; 1Sp2001 c 5 art 7 s 27
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.22 — Exemptions.

287.22 EXEMPTIONS.
The tax imposed by section 287.21 does not apply to:
(1) an executory contract for the sale of real property under which the purchaser is entitled to or does take possession of the real property, or any assignment or cancellation of the contract;
(2) a mortgage or an amendment, assignment, extension, partial release, or satisfaction of a mortgage;
(3) a will;
(4) a plat;
(5) a lease, amendment of lease, assignment of lease, or memorandum of lease;
(6) a deed, instrument, or writing in which the United States or any agency or instrumentality thereof is the grantor, assignor, transferor, conveyor, grantee, or assignee;
(7) a deed for a cemetery lot or lots;
(8) a deed of distribution by a personal representative;
(9) a deed to or from a co-owner partitioning their undivided interest in the same piece of real property;
(10) a deed or other instrument of conveyance issued pursuant to a permanent school fund land exchange under section 92.122 and related laws;
(11) a referee's or sheriff's certificate of sale in a mortgage or lien foreclosure sale;
(12) a referee's, sheriff's, or certificate holder's certificate of redemption from a mortgage or lien foreclosure sale issued under section 580.23 or other statute applicable to redemption by an owner of real property;
(13) a deed, instrument, or writing which grants, creates, modifies, or terminates an easement;
(14) a decree of marriage dissolution, as defined in section 287.01, subdivision 4, or a deed or other instrument between the parties to the dissolution made pursuant to the terms of the decree; and
(15) a transfer on death deed under section 507.071, and any affidavit or other document to the extent it references a transfer on death deed.
History:
1961 c 647 s 2; 1963 c 249 s 1; 1971 c 835 s 1; 1975 c 347 s 1; 1984 c 590 s 1; 1987 c 268 art 14 s 16; 1991 c 291 art 21 s 11; 1993 c 375 art 3 s 40; 1997 c 31 art 3 s 13; 1997 c 231 art 16 s 9; 1999 c 31 s 13; 2008 c 154 art 14 s 3; 2008 c 341 art 2 s 4; 2009 c 88 art 9 s 3; 1Sp2019 c 4 art 3 s 118
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.2205 — Tax-forfeited Land.

287.2205 TAX-FORFEITED LAND.
Before a state deed for tax-forfeited land may be issued, the deed tax must be paid by the purchaser of tax-forfeited land whether the purchase is the result of a public auction or private sale or a repurchase of tax-forfeited land. State agencies and local units of government that acquire tax-forfeited land by purchase or any other means are subject to this section. The deed tax is $1.65 for a conveyance of tax-forfeited lands to a governmental subdivision for an authorized public use under section 282.01, subdivision 1a, for a school forest under section 282.01, subdivision 1a, or for redevelopment purposes under section 282.01, subdivision 1b.
History:
1999 c 31 s 14; 2008 c 154 art 14 s 4; 1Sp2017 c 1 art 16 s 22
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.221 — New Residential Construction.

287.221 NEW RESIDENTIAL CONSTRUCTION.
The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for the improvement.
History:
1997 c 231 art 16 s 10
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.222 — Transfer To Obtain Financing.

287.222 TRANSFER TO OBTAIN FINANCING.
The deed tax is $1.65 on a deed or other instrument that transfers real property if the transfer is (1) to a person who is a builder or contractor, (2) intended to be temporary, and (3) done solely to enable the builder or contractor to obtain financing to build an improvement on the conveyed property under a contract for improvement with the grantor that calls for the conveyed property to be reconveyed to the grantor upon completion of and payment for the improvement. The deed tax is $1.65 on a deed or other instrument that transfers the real property back from the builder or contractor to the grantor.
History:
2006 c 259 art 7 s 2
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.223 — Hennepin And Ramsey Counties.

287.223 HENNEPIN AND RAMSEY COUNTIES.
For properties located in Hennepin and Ramsey Counties, the county may impose an additional deed tax as defined in sections 383A.80 and 383B.80.
History:
2013 c 143 art 4 s 27
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.23 — Real Property Outside County Or State.

287.23 REAL PROPERTY OUTSIDE COUNTY OR STATE.
Subdivision 1.
Real property outside county.
If any taxable deed or instrument describes any real property located in more than one county in this state, the total tax must be paid to the treasurer of the county where the document is first presented for recording, and the payment must be receipted as provided in section 287.08. If the net consideration exceeds $700,000, the nonstate portion of the tax must be divided and paid over by the county treasurer receiving it, on or before the 20th day of each month after receipt, to the county or counties entitled in the ratio which the estimated market value of the real property covered by the document in each county bears to the estimated market value of all the real property in this state described in the document. In making the division and payment the county treasurer shall send a statement to the other involved counties giving the description of the real property described in the document and the estimated market value of the part located in each county. The treasurer of any county may require the treasurer of any other county to certify to the former the estimated market value of any parcel of real property for this purpose.
Subd. 2.
Real property outside state.
If any deed or instrument describes any real property located outside of this state, the tax imposed by section 287.21 must be measured upon such proportion of the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, as the value of the real property described in this state bears to the value of the whole of the real property described in the deed or instrument.
History:
1961 c 647 s 3; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 6; 1999 c 31 s 15; 2013 c 143 art 14 s 42
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.24 — Persons Liable.

287.24 PERSONS LIABLE.
Subdivision 1.
General rule.
Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section 287.21 shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties.
Subd. 2.
Other responsible persons.
If an underpayment is assessable by the commissioner of revenue against a grantor pursuant to section 287.37, and the grantor is a business entity no longer in existence, any person who, either individually or jointly with others, had control over, supervision of, or responsibility for making the statement of tax due or exemption from tax that was submitted to the county treasurer under section 287.241, subdivision 1, can be assessed and held liable by the commissioner for the underpayment.
History:
1961 c 647 s 4; 1986 c 444; 1999 c 31 s 16
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.241 — Statement Of Tax Due Or Exemption; Recording Or Registering Of Documents.

287.241 STATEMENT OF TAX DUE OR EXEMPTION; RECORDING OR REGISTERING OF DOCUMENTS.
Subdivision 1.
Statement of tax due or exemption.
No deed or instrument, taxable under the provisions of section 287.21, shall be recorded unless it contains the statement of the grantor or grantee, or any successor in interest, setting forth the amount of tax due under this chapter or that it is exempt from tax. The county recorder or registrar of titles shall record any deed or instrument when the statement sets forth that the transfer is tax exempt, or when documentary stamps or the treasurer's receipt appear for the amount of deed tax recited in the statement. Deeds or other instruments taxable under section 287.21 recorded electronically shall have the deed tax data affixed electronically. The validity or effectiveness of a deed or instrument as between the parties, and as to any person who would otherwise be bound, is not affected by the failure to comply with this section. If a deed or instrument is accepted for recording contrary to this section, the failure to comply does not destroy or impair the record of the deed or instrument as notice.
Subd. 2.
Notice of certificate of value.
No deed or instrument providing for the transfer of title to real property that is subject to the tax as provided in section 287.21, and no executory contract for the sale of land, shall be recorded unless such deed or instrument is accompanied by a notice from the county auditor that a certificate of value was filed in the auditor's office as provided in section 272.115. Documents subject to this provision that are filed electronically must include the certificate of value number assigned by the electronic certificate of value system established by the Department of Revenue.
Subd. 3.
[Repealed, 1977 c 423 art 4 s 11]
Subd. 4.
[Repealed, 1977 c 423 art 4 s 11]
History:
1963 c 831 s 1; 1971 c 838 s 1; 1973 c 582 s 3; 1974 c 253 s 1,2; 1976 c 181 s 2; 1977 c 423 art 4 s 10; 1986 c 444; 1999 c 31 s 17; 2008 c 238 art 3 s 4
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.25 — Payment Of Tax.

287.25 PAYMENT OF TAX.
Except for documents filed electronically, the tax imposed by section 287.21 must be paid in the manner prescribed by section 287.08 relating to payment of mortgage registration tax, and the treasurer must endorse a receipt for the tax on the face of the document or instrument.
History:
1961 c 647 s 5; 1969 c 399 s 1; 1973 c 582 s 3; 1985 c 300 s 18; 1Sp1985 c 14 art 11 s 7; 2008 c 238 art 3 s 5; 2009 c 88 art 9 s 4
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.28 — Refunds Or Redemption.

287.28 REFUNDS OR REDEMPTION.
(a) The county treasurer may redeem stamps issued under the authority of sections 287.20 to 287.31 that have been spoiled, destroyed, or rendered useless or unfit for the purpose intended or for which the owner may have no use or which through mistake may have been improperly or unnecessarily used. Redemption shall be made only upon written application of the taxpayer.
(b) The county treasurer may refund any deed tax overpayment if a written application by the taxpayer is submitted to the county treasurer within 3-1/2 years from the date of the overpayment. If the county has not issued a denial of the application, the taxpayer may bring an action in Tax Court in the county in which the tax was paid at any time after the expiration of six months from the time that the application was submitted. A denial of refund may be appealed within 60 days from the date of the denial by commencing an action in Tax Court in the county where the tax was paid. The action is commenced by serving a petition for relief on the county treasurer, and filing a copy with the court. The county attorney shall defend the action. The county treasurer shall notify the treasurer of each county that has, or would receive a portion of the tax as paid. Any refund of deed tax which the county treasurer determines should be made, and any court ordered refund of deed tax, shall be accomplished using the refund procedures in section 287.08.
History:
1961 c 647 s 8; 1969 c 97 s 3; 1969 c 399 s 1; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 9; 1997 c 84 art 1 s 3; 2000 c 260 s 48; 1Sp2001 c 5 art 7 s 31
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.29 — Payment Of Receipts To State General Fund; Reports.

287.29 PAYMENT OF RECEIPTS TO STATE GENERAL FUND; REPORTS.
Subdivision 1.
Appointment and payment of tax proceeds.
(a) The proceeds of the taxes levied and collected under sections 287.21 to 287.385 must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund.
(b) On or before the 20th day of each month, the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts for deed tax from the preceding month subject to the electronic transfer requirements of section 270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue.
(c) Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected during the remainder of the month to the commissioner of revenue two business days before June 30 of each year. The remaining amount of the June receipts is due on August 20.
Subd. 2.
[Repealed, 1981 c 164 s 12]
Subd. 3.
[Repealed, 1Sp1985 c 14 art 11 s 13]
History:
1961 c 647 s 9; 1969 c 399 s 1; 1973 c 582 s 3; 1981 c 164 s 2; 1Sp1985 c 14 art 11 s 10; 1Sp1986 c 1 art 4 s 37; 1Sp1989 c 1 art 3 s 25; 1990 c 480 art 7 s 24; 1999 c 31 s 18; 2000 c 260 s 49; 1Sp2003 c 21 art 9 s 5; 2005 c 151 art 2 s 17; 2016 c 158 art 1 s 158
2023 Minnesota Statutes › Chapters 272 - 289 — Property Taxes › Chapter 287 — Mortgage Registry Tax; Deed Tax › Section 287.30 — County Treasurer; Duties.

287.30 COUNTY TREASURER; DUTIES.
The duties imposed upon county treasurers by this chapter are within the duties of such office and are within the coverage of any official bond delivered to the state, conditioned that any such officer shall faithfully execute the duties of office. The county board may by resolution require the county auditor to perform any duty imposed on the county treasurer under this chapter.
History:
1961 c 647 s 10; 1986 c 444; 1999 c 31 s 19; 2014 c 308 art 9 s 58
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 May 1, 2023.
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; 2023 c 1 s 1; 2023 c 64 art 2 s 1
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 289A — Administration And Compliance › Section 289A.33 — Filing Requirements And Due Dates; Special Rules.

289A.33 FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES.
(a) Upon the request of any cannabis business as defined by section 342.01, subdivision 14, required to collect and remit taxes imposed under section 295.81, chapter 290, or chapter 297A, the commissioner shall waive the requirement that payment of tax must be made electronically if the failure to pay electronically is because the cannabis business is unable to secure banking services and the inability to secure the services is due to its engagement in cannabis-related business allowed under Minnesota law.
(b) If, in consultation with the commissioner of commerce, the commissioner determines that the inability to find banking services is widespread and enforcement of the electronic payment requirement will significantly impede the ability of cannabis businesses to timely pay taxes imposed under section 295.81, chapter 290, or chapter 297A, the commissioner may publish notice on the department website that waives the requirement to pay the tax electronically. If such notice is published, a cannabis business must file returns and pay taxes lawfully due in the form and manner prescribed by the commissioner.
(c) Nothing in this section relieves a cannabis business from timely filing and paying taxes.
History:
2023 c 63 art 2 s 6
2023 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
2023 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
2023 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
2023 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