289A.08 FILING REQUIREMENTS FOR INDIVIDUAL INCOME, FIDUCIARY INCOME, CORPORATE FRANCHISE, MINING COMPANY, AND ENTERTAINMENT TAXES. Subdivision 1. Generally; individuals. (a) A taxpayer must file a return for each taxable year the taxpayer is required to file a return under section 6012 of the Internal Revenue Code or meets the requirements under paragraph (d) to file […]
289A.09 FILING REQUIREMENTS FOR TAXES WITHHELD FROM WAGES, FROM COMPENSATION OF ENTERTAINERS, AND FROM PAYMENTS TO OUT-OF-STATE CONTRACTORS; AND TAXES WITHHELD BY PARTNERSHIPS AND SMALL BUSINESS CORPORATIONS. Subdivision 1. Returns. (a) An employer who is required to deduct and withhold tax under section 290.92, subdivision 2a or 3, and a person required to deduct and […]
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 […]
289A.11 FILING REQUIREMENTS FOR SALES AND USE TAX RETURNS. Subdivision 1. Return required. (a) Except as provided in section 289A.18, subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for which a return is due, a return for the preceding reporting period must be filed with the commissioner. The […]
289A.12 FILING REQUIREMENTS FOR INFORMATION RETURNS AND REPORTS. Subdivision 1. [Repealed, 1992 c 511 art 7 s 26] Subd. 2. Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the commissioner a return for a taxable year, stating specifically […]
289A.121 TAX SHELTERS; SPECIAL RULES. Subdivision 1. Scope. The provisions of this section apply to a tax shelter that: (1) is organized in this state; (2) is doing business in this state; (3) is deriving income from sources in this state; or (4) has one or more investors that are Minnesota taxpayers under chapter 290. […]
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 […]
