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Department of Revenue

Website: www.revenue.state.mn.us

Table of Chapters for Revenue Department
Chapter Title
8001 TAX DEFINITIONS
8002 INDIVIDUAL INCOME DETERMINATION
8003 INCOME TAX ON CORPORATIONS
8006 TAX CREDITS
8007 ACCOUNTING METHODS; TAXABLE YEAR
8008 EXEMPTIONS FROM GROSS INCOME
8009 DEPENDENT EDUCATION EXPENSE
8010 NONDEDUCTIBLE ITEMS
8011 INVENTORIES
8014 DETERMINATION OF BASIS
8017 ALLOCATION AND APPORTIONMENT OF INCOME
8019 UNITARY BUSINESS TAXATION
8020 INCOME APPORTIONMENT
8021 CHARITABLE AND DIVIDEND DEDUCTIONS
8023 ESTATES AND TRUSTS
8030 FIDUCIARIES
8031 PARTNERSHIPS
8034 CORPORATIONS
8035 INCOME ALLOCATION BY INSURANCE COMPANIES
8038 RETURNS
8043 NONGAME WILDLIFE CHECKOFF
8050 OVERPAYMENTS
8052 PRACTICE BEFORE THE DEPARTMENT OF REVENUE
8092 WITHHOLDING
8093 ESTIMATED TAX
8097 SUBCHAPTER S CORPORATIONS
8098 INDIVIDUAL HOUSING ACCOUNTS
8099 TARGETING
8100 AD VALOREM TAXES; UTILITIES
8105 AD VALOREM TAXES; RAILROADS
8106 RAILROAD VALUATION
8110 CERTIFICATE OF REAL ESTATE VALUE
8115 LOCAL GOVERNMENT LEVY LIMITATIONS
8120 TAXES; CIGARETTE AND TOBACCO PRODUCTS
8121 METROPOLITAN SOLID WASTE LANDFILL FEE
8122 LAWFUL GAMBLING; ANNUAL AUDITS
8125 TAXATION; INSPECTION; PETROLEUM PRODUCTS
8130 SALES AND USE TAXES
8150 INHERITANCE AND GIFT TAX
8160 TAX ADMINISTRATION AND COMPLIANCE
8165 REVENUE RECAPTURE
8170 DISCLOSURE OF RETURN INFORMATION
8175 FAILURE TO PAY TAXES

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