2023 Statutes Index

Filing returns, 71.44

General provisions, 71.49

Imposition of tax, 71.43

Penalties, 71.49

Rates of taxation, 71.46

Returns, see Information returns, under this subhead

Interest, 71.82

Itemized deductions, see Credits, under this subhead

Lambeau Field donation, 71.10 (5e)

Levy, 71.91

Lien, unpaid tax, 71.91

Limited liability companies, 71.19 to 71.21

Treatment as corporations, 71.22 (1k)

Mail postmark, timely filing, 71.80

Married couple, see Individuals, under this subhead

Military family relief fund checkoff, 71.10 (5i)

Minimum tax, 71.08

Minnesota income tax reciprocity, 71.10 (7)

Multiple sclerosis program donations, 71.10 (5m)

Municipality or county cannot levy, 66.0611

Mutual person, see Individuals, under this subhead

Natural person, see Individuals, under this subhead

Nonresident:

Contractor, surety bond, 71.80

Service on, 71.80

Partnerships, 71.19 to 71.21

Income, computation of, 71.21

Returns:

See also Information returns, under this subhead

Filing, 71.20

Subject to ch. 71, 71.19

Treatment as corporations, 71.22 (1k)

Pass-through entity, 71.745

Payments, 71.74

Penalties, 71.10, 71.30, 71.49, 71.55, 71.61, 71.73, 71.80, 71.83, 71.84, 71.85, 71.94

Collection fee, 73.03 (33m)

Not deductible, 71.85

Personal representatives, see Fiduciaries, under this subhead

Power district securities, 198.18 (2)

Probate, see Fiduciaries, under this subhead

Rates of taxation, 71.06, 71.27, 71.275, 71.46

Records, 71.78

State agency debt agreements, 71.93

Taxpayer must keep, failure to produce, 71.80 (9), (9m)

Red Cross donations, 71.10 (5k)

Refunds, 71.74, 71.745, 71.75

Setoffs for debt owed to state agency, 71.93

Time limitation, 71.77

Returns:

See also Information returns, under this subhead; refer also to entity taxed, e.g., Corporations, under this subhead

Amended, 71.76

Electronic filing, 71.80 (20)

Examination of, 71.78

Penalties, 71.83

Preparers, disposal of records containing personal information, 134.97

Refusal to file, 71.80

Secretary of state, attorney for nonresident, 71.80

Setoffs:

Debt owed to municipalities, 71.935

Debt owed to state agency, 71.93

Settlement, 71.93

Signature required, 71.80

Situs of income, 71.04, 71.14, 71.25, 71.362

Bank deposits by nonresidents, 226.05

Special Olympics donations, 71.10 (5km)

Standard deduction, see Income, under this subhead

Tax-option corporations, 71.32 to 71.365

Credits not allowed, 71.365

Definitions, 71.34

Depreciation, 71.365

Election, 71.365

General provisions, 71.365

Imposition of additional tax, 71.35

Returns, filing, 71.365

Situs of income, 71.362

Subject to ch. 71, 71.32

Tax-option items, 71.36

Tax shelters and avoidance transactions:

Disclosing reportable transactions, 71.81

Voluntary compliance program, 71.805

Time:

Appeals, 71.88

Filing, defined, 71.80

Returns:

Amended, 71.76

Extensions, 71.24, 71.44

Statute of limitations, 71.77

Trusts, see Fiduciaries, under this head

Underpayment, 71.84