Chapter 287 — Definitions; Mortgage Registry Tax

287.01 Definitions; Mortgage Registry Tax Defines key terms for the mortgage registry tax, including amendment, debt, modification, mortgage, and multistate … 287.02 Establishes exemptions from the mortgage registry tax, identifying types of mortgages and transactions that are not … 287.03 Instruments Valid Security for Debt Governs the supplemental mortgage registry tax imposed when an existing mortgage is modified to increase the secured … 287.035 Imposition of Tax Establishes special mortgage registry tax rules for modifications and amendments of existing mortgages, distinguishing … 287.04 Exemptions Sets the mortgage registry tax rate and establishes the minimum tax amount for mortgages recorded in Minnesota. 287.05 Determination of Tax in Special Situations Governs the payment and collection of mortgage registry tax, including who must pay, when payment is due, and how … 287.06 Establishes penalties for failure to pay mortgage registry tax or for filing false statements related to the tax. 287.07 Governs the distribution of mortgage registry tax revenue between the county and the state. 287.08 Tax, How Payable; Receipts Establishes the deed tax imposed on the transfer of real property in Minnesota, including the tax rate and basis of … 287.09 Defines exemptions from the deed tax, identifying types of transfers that are not subject to the tax. 287.10 Prepayment of Tax; Evidence; Notice Governs the administration of the deed tax, including the county treasurer's responsibilities for collection and … 287.11 Mortgages Recorded or Registered Prior to Passage of Sections 287.01 to 287.12 Establishes deed tax compliance requirements, including the obligation to truthfully state the consideration on the deed … 287.12 Taxes, How Apportioned Governs the distribution of deed tax revenue, establishing how collections are divided between the county and the state. 287.13 Violations; Civil Penalties Provides additional administrative provisions for the deed and mortgage registry taxes, including rulemaking authority … 287.20 Definitions Imposes the deed tax on all transfers of real property for consideration, with specific rules for calculating the … 287.21 Imposition of Tax; Determination of Tax Establishes additional deed tax provisions, including special rules for certain types of real property transfers. 287.22 Exemptions Governs deed tax refund procedures for overpayments or erroneous collections. 287.2205 Tax-forfeited Land Provision of Minnesota law. See the full text for details. 287.221 New Residential Construction Provision of Minnesota law. See the full text for details. 287.222 Transfer to Obtain Financing Provision of Minnesota law. See the full text for details. 287.223 Hennepin and Ramsey Counties Provision of Minnesota law. See the full text for details. 287.23 Real Property Outside County or State Establishes penalties for deed tax violations, including fraud and failure to pay the required tax. 287.24 Persons Liable Provides for the collection of unpaid deed tax as a lien on the property, giving the taxing authority a security … 287.241 Statement of Tax Due or Exemption; Recording or Registering of Documents Provision of Minnesota law. See the full text for details. 287.25 Payment of Tax Establishes transitional and effective date provisions for changes to the deed and mortgage registry tax laws. 287.26 Former statutory provision that has been repealed, renumbered, or is otherwise no longer in effect. 287.27 Provides for deed tax compliance in electronic recording systems, establishing requirements for e-filing of deeds and … 287.28 Refunds or Redemption Establishes provisions for deed tax in the context of tax increment financing districts and other special taxing … 287.29 Payment of Receipts to State General Fund; Reports Addresses deed tax treatment of foreclosure sales and transfers resulting from mortgage default proceedings. 287.30 County Treasurer; Duties Former deed or mortgage tax provision that has been repealed or renumbered. 287.31 Violations; Civil Penalties Former deed or mortgage tax provision that has been repealed or renumbered. 287.32 Former deed or mortgage tax provision that has been repealed or renumbered. 287.325 Violations; Criminal Penalties Provision of Minnesota law. See the full text for details. 287.33 Expenses of Administration Former deed or mortgage tax provision that has been repealed or renumbered. 287.34 Former deed or mortgage tax provision that has been repealed or renumbered. 287.35 Former deed or mortgage tax provision that has been repealed or renumbered. 287.36 Former deed or mortgage tax provision that has been repealed or renumbered. 287.37 Commissioner's Powers; Data Classification Former deed or mortgage tax provision that has been repealed or renumbered. 287.38 Limitations on Time for Assessment of Tax Former deed or mortgage tax provision that has been repealed or renumbered. 287.385 Interest Provision of Minnesota law. See the full text for details. 287.39 Former deed or mortgage tax provision that has been repealed or renumbered.