Chapter 289A — Application of Chapter

289A.01 Application of Chapter This chapter sets the rules for how the Minnesota Department of Revenue handles income tax, property tax refunds, estate … 289A.02 Definitions This section defines key terms used throughout the tax administration chapter, including 'commissioner' (the head of the … 289A.07 This section has been repealed. It is no longer in effect and has no current legal force. 289A.08 Filing Requirements for Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, and Entertainment Taxes This section explains who must file Minnesota income tax returns, including individuals, corporations, fiduciaries, … 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 Employers who withhold income tax from employee wages must file quarterly returns with the state. This section also … 289A.10 Filing Requirements for Estate Tax Returns An estate tax return must be filed with the state if a deceased person had property in Minnesota and either a federal … 289A.11 Filing Requirements for Sales and Use Tax Returns Retailers with a sales tax permit must file regular sales tax returns. Businesses with small annual purchases may file … 289A.12 Filing Requirements for Information Returns and Reports This section requires various information returns to be filed with the Department of Revenue. Partnerships, S … 289A.121 Tax Shelters; Special Rules Tax shelters that involve Minnesota residents, property, or businesses must be registered with the Minnesota Department … 289A.13 This section has been repealed. It is no longer in effect and has no current legal force. 289A.14 Use of Automated Sales Suppression Devices; Definitions This section defines terms related to illegal devices used to hide sales from tax authorities. A 'zapper' or automated … 289A.18 Due Dates for Filing of Returns This section lists the due dates for all Minnesota tax returns. Individual income tax returns are due April 15. … 289A.19 Extensions for Filing Returns Taxpayers can get extensions to file their Minnesota tax returns. If you get a federal filing extension, it … 289A.20 Due Dates for Making Payments of Tax This section sets the deadlines for paying Minnesota taxes. Income tax is due when the return is filed. Withholding tax … 289A.25 Payment of Estimated Tax by Individuals, Trusts, S Corporations, or Partnerships Individuals, trusts, S corporations, and partnerships must make estimated tax payments during the year if they expect to … 289A.26 Payment of Estimated Tax by Corporations Corporations must pay estimated franchise tax during the year if they expect their tax to exceed a minimum amount. … 289A.30 Extensions for Paying Tax The commissioner can grant extensions for paying fiduciary income tax and corporate franchise tax. The commissioner can … 289A.31 Liability for Payment of Tax This section establishes who is responsible for paying different types of taxes. Individual taxpayers, fiduciaries, … 289A.33 Filing Requirements and Due Dates; Special Rules Cannabis businesses that cannot get bank accounts because of their cannabis-related activities may be excused from the … 289A.35 Assessments on Returns The commissioner can audit tax returns and adjust a taxpayer's income, deductions, and credits to make them match … 289A.36 This section has been repealed. It is no longer in effect and has no current legal force. 289A.37 Assessments; Erroneous Refunds; Joint Income Tax Returns The commissioner can assess taxes against joint filers and recover erroneous refunds. If a refund was issued by mistake, … 289A.38 Limitations on Time for Assessment of Tax The state generally has 3.5 years from when a return is filed to assess additional taxes. If more than 25% of gross … 289A.381 Definitions; Partnerships; Federal Adjustments This section defines terms and establishes procedures for how changes to federal partnership audits affect Minnesota … 289A.382 Reporting and Payment Requirements When the IRS changes a partnership's federal tax return, the partnership must report those changes to Minnesota and pay … 289A.39 Limitations; Armed Services Military service members get extra time to file tax returns and pay taxes. The deadlines for filing, paying, claiming … 289A.40 Limitations on Claims for Refund You must file a claim for a tax refund within 3.5 years of filing your return, or within one year after the tax was … 289A.41 Bankruptcy; Suspension of Time When a person files for bankruptcy, the time the state has to assess or collect taxes is paused. The pause lasts from … 289A.42 Consent to Extend Statute A taxpayer can agree in writing to extend the time the state has to assess additional taxes. This extension also extends … 289A.43 This section has been repealed. It is no longer in effect and has no current legal force. 289A.50 Claims for Refunds Taxpayers who paid more tax than they owed can file a claim for a refund. The commissioner must review the claim and … 289A.51 Electric-assisted Bicycle Rebate Minnesota offers a rebate for buying an electric-assisted bicycle. The rebate amount depends on the buyer's income … 289A.55 Interest Payable to Commissioner When taxes are paid late, the taxpayer must pay interest to the state on the unpaid amount. The interest rate is set … 289A.56 Interest on Overpayments When the state owes a taxpayer a refund, the state must pay interest on the overpayment. Interest begins to accrue after … 289A.60 Civil Penalties This section establishes civil penalties for tax violations including failure to file, failure to pay, filing a … 289A.63 Criminal Penalties This section establishes criminal penalties for tax crimes. Knowingly failing to file a return or pay taxes is a gross … 289A.65 This section has been repealed. It is no longer in effect and has no current legal force.