2025 Session
Last amended: 1997 session
§ 289A.01 — Application of Chapter
Plain-Language Summary
This chapter sets the rules for how the Minnesota Department of Revenue handles income tax, property tax refunds, estate tax, and sales tax. It covers filing requirements, due dates, payments, penalties, and refunds for these taxes.
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
History: History: 1990 c 480 art 1 s 1; 1991 c 291 art 11 s 1; 1997 c 31 art 1 s 2
Practical Notes
This is the master administration chapter for Minnesota taxes. If you have questions about when a tax return is due, how to pay, or what happens if you are late, this chapter likely has the answer.