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    This database allows for searching of mandated reports that the Library is expecting or has received since 2003, with selected mandates prior to 2003 included. Searches by committee only cover 2019 to the present. Each year, the Legislature mandates reports and studies to be completed by state agencies or other governmental entities. Legislative Reference Library staff track these mandates and obtain copies of the reports for our collection in order to provide long-term access. All mandated reports that the library has acquired are searchable through our catalog. For more information, see Mandated Reports. Please notify Library staff with questions or concerns.


    Your search returned 105 results.
    Topics: Taxation

    For additional information, including links to the reports, click on "Details".

    Last Date ReceivedMandate DescriptionItem TitleAgencie(s)Session LawStatuteNext Due DateSubjects Committee/Agency Jurisdiction
    Details Levy and expenditure report including the amount of the special taxing district's levies for taxes payable for each of the two previous years and its actual expenditures of those revenues, with expenditures reported by general service category, and including a separate category for administrative expenses. Minn. Dept. of Revenue 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 1 144F.01 Subd. 10(a) 03/15/2026 Taxation Taxes
    Details Levy and expenditure report including the amount of the levies of a political subdivision that has established or joined a special taxing district authorized under this section after June 30, 2021, for taxes payable for each of the two previous years and its actual expenditures of those revenues, with expenditures reported by general service category, and including a separate category for administrative expenses. Minn. Dept. of Revenue 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 1 144F.01 Subd. 10(b) 03/15/2026 Taxation Taxes
    Details 03/04/2024 Report on overall incidence of income, sales, excise and property taxes Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Minn. Dept. of Revenue 270C.13 03/01/2026 Taxation - State Tax Policy-MN Only
    Details 12/09/2011 Report on overall incidence of income, sales, excise and property taxes Supplement 2005 Minnesota Tax Incidence Study Comparative Data by Tax, 2002 Minn. Dept. of Revenue 270C.13 03/01/2026 Taxation - State Tax Policy-MN Only
    Details 02/28/2024 Report on values and assessment practices Property Values and Assessment Practices Report Minn. Dept. of Revenue 2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 3 Sec. 92 03/01/2025 Taxation - Property Taxes
    Details 02/28/2024 Annual report on agricultural valuation and classification Property Values and Assessment Practices Report Minn. Dept. of Revenue 2009 Minn. Laws Chap. 12 Art. 2 Sec. 7 273.1108 03/01/2025 Agriculture - State Policy
    Taxation - Property Taxes
    Details 03/03/2011 Annual report on agricultural valuation and classification Assessment and Classification Practices Report: The Agricultural Property Tax Program, Class 2A Agricultural Property, and Class 2B Rural Vacant Land Property [Green Acres] Minn. Dept. of Revenue 2009 Minn. Laws Chap. 12 Art. 2 Sec. 7 273.1108 03/01/2025 Agriculture - State Policy
    Taxation - Property Taxes
    Details 01/12/2024 Annual report on the status of the acquisition and resale of seized property program Annual Report on the Status of Acquisition and Resale of Seized Property Program Minn. Dept. of Revenue 2011 Minn. Laws Chap. 112 Art. 5 Sec. 6 270C.711 03/01/2025 Taxation - State Tax Policy-MN Only
    Details 02/14/2024 Report regarding the small winery tax credit. Small Winery Tax Credit Report Minn. Dept. of Revenue 2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 11 Sec. 13 297G.03 Subd. 6(2)(c) 02/15/2025 Liquor Industry & Laws
    Taxation - State Tax Policy-MN Only
    Details Report with detailed information relating to each program financed with accumulated tax increment transferred from Fridley Tax Increment Financing District No. 20 to the Fridley Housing and Redevelopment Authority, in order to make grants, loans, and loan guarantees for the development, rehabilitation, or financing of housing; or to match other funds from federal, state, or private resources for housing projects. City of Fridley 2023 Minn. Laws Chap. 64 Art. 8 Sec. 11 Subd. 4 02/01/2025 Government Finance - Local Government Finance
    Housing & Real Estate
    Taxation - Tax Increment Financing         		Property Taxation
    Taxes
    Details 02/07/2024 Summary report of responses received from municipalities regarding compliance with Minn. Stat. 469.174 to 469.1794 or related provisions of law Tax Increment Financing Legislative Report Office of the State Auditor 469.1771 Subd. 1(c) 01/15/2025 Taxation - Tax Increment Financing
    Details 01/20/2023 Report on uses of money from additional Hennepin County sales tax for youth activities and libraries Hennepin County Report Relating to the Use of Excess Sales Tax Revenues Hennepin County 2006 Minn. Laws Chap. 257 Art. Sec. 12 473.757 Subd. 2 01/15/2025 Taxation - Local Taxes
    Details Report detailing the following: (1) the amount of film production credit certifications issued annually; (2) the number of applications submitted, the number of allocation certificates issued, the amount of allocation certificates issued, the number of reports submitted upon completion of a project, and the number of credit certificates issued; (3) the types of projects eligible for the credit; (4) the total economic impact of the credit in Minnesota; (5) the number of taxpayers per tax type who are assignees of credit certificates; (6) annual Minnesota taxes paid by businesses in the motion picture and video production industry; and (7) any other information the Minn. Dept. of Revenue, in consultation with the Minn. Dept. of Employment and Economic Development, deems necessary for purposes of claiming and administering the credit. Minn. Dept. of Revenue 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 1 Sec. 3 116U.27 Subd. 5 01/15/2025 Taxation - Chemicals Economic Development/Growth
    Taxes
    Details 01/16/2024 Report on tax credits and financing provided from the Minnesota Housing Tax Credit Contribution Account in the previous fiscal year, including a breakdown of the tax credits, grants, and loans by region of the state; and information on planned financing in the current fiscal year. Annual State Housing Tax Credit Program and Contribution Fund Report Minn. Housing Finance Agency 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 1 Sec. 16 462A.40 Subd. 5 01/15/2025 Housing & Real Estate
    Taxation - State Tax Policy-MN Only         		Housing Policy and Finance
    Details 10/24/2023 By January 15 of each odd-numbered year, the mayor and the city council must report to the Legislature on the use of sales tax revenues during the preceding two-year period. Neighborhood Sales Tax Revitalization (STAR) Program Annual Report City of Saint Paul (City of St. Paul) 1993 Minn. Laws Chap. 375 Art. 9 Sec. 46 Subd. 2(b) 01/15/2025 Taxation - Local Taxes
    Taxation - Sales Taxes
    Details 12/27/2023 Written report detailing results of the Tax Expenditure Review Commission's review of tax expenditures in the previous calendar year Tax Expenditure Review Commission: Annual Legislative Report Tax Expenditure Review Commission 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 11 Sec. 4 3.8855 Subd. 7 12/15/2024 Taxation - State Tax Policy-MN Only Taxes
    Details Report on road funding including: (1) analysis of revenue options to address the funding gap over fiscal years 2025 to 2034 between projected revenue to the highway user tax distribution fund, and revenue required to meet performance targets, or a metric for system maintenance, on each of the highway systems for which funding is allocated via the highway user tax distribution fund; and (2) recommendations, including proposed legislative changes, based on that analysis; while taking into consideration a range of options that: (1) analyze impacts across individuals and motor vehicles, accounting for factors that include but are not limited to vehicle class, power train, fuel or power type, vehicle age, vehicle weight, and annual miles traveled; and (2) consider financial stability, social equity, user convenience, administrative efficiency, transparency, and other appropriate policy and finance principles. Minn. Dept. of Transportation
    Minn. Management & Budget         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 127 11/01/2024 Taxation - Fuel & Vehicle Taxes Transportation Finance
    Transportation Policy
    Details 10/03/2022 Biennial report on the activities of the State Board of Assessors Biennial Report of the State Board of Assessors Minn. Board of Assessors 214.07 Subd. 1 10/01/2024 Taxation - Property Taxes
    Details 08/04/2023 A summary showing the total number and aggregate amount of political contribution refunds made on behalf of each candidate and each political party. Yearly Report on Political Contribution Refunds Minn. Dept. of Revenue 290.06 Subd. 23(f) 08/01/2024 Elections - Campaign Finance
    Taxation - State Tax Policy-MN Only
    Details 04/04/2024 Quarterly report on the status of the collection agency program Quarterly Report on the Status of the Collection Agency Program Minn. Dept. of Revenue 2005 Minn. Laws Chap. 151 Art. 1 Sec. 18 270C.16 Subd. 1 07/15/2024 Taxation - State Tax Policy-MN Only
    Details 04/10/2024 Report on the status of the program to allow taxpayers to use financial transaction cards to make payments to the Department of Revenue. Quarterly Report on the Status of Financial Transaction Cards Minn. Dept. of Revenue 2005 Minn. Laws 1st Sp. Sess. Chap. 151 Art. 1 Sec. 51 270C.425(d) 07/15/2024 Taxation
    Details 07/02/2020 Report that identifies the amount and sources of annual revenues attributable to each type of aviation tax Aviation Tax Report Minn. Dept. of Revenue
    Minn. Dept. of Transportation         		2013 Minn. Laws Chap. 143 Art. 5 Sec. 24 360.675 06/30/2024 Taxation - State Tax Policy-MN Only
    Transportation - Aviation
    Details 02/28/2024 Determination of the fair market value of the operating property of every railroad company doing business in this state as of January 2 of the year in which the valuation is made. Capitalization Rate Study Minn. Dept. of Revenue 1979 Minn. Laws Chap. 303 Art. 7 Sec. 5 270.84 05/31/2024 Public Utilities
    Taxation - Property Taxes
    Details 04/16/2019 Report of adjusted assessed values for school districts Assessment Sales Ratio Study: Final Sales Analysis for the State Board of Equalization: 12 Month Study: City and Township Ratios by Property Type Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 04/16/2019 Report of adjusted assessed values for school districts Assessment Sales Ratio Study: Sales Analysis for the Minnesota Tax Court: 12 Month Study: City and Township Ratios by Property Type Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 04/16/2019 Report of adjusted assessed values for school districts Assessment Sales Ratio Study: Sales Analysis for the Minnesota Tax Court: 9 Month Study: City and Township Ratios by Property Type Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 12/05/2023 Report of adjusted assessed values for school districts City Township Adjusted Net Tax Capacity Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 12/05/2023 Report of adjusted assessed values for school districts County Adjusted Net Tax Capacity Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 12/05/2023 Report of adjusted assessed values for school districts School District Adjusted Net Tax Capacity Minn. Dept. of Revenue 1987 Minn. Laws Chap. 268 Art. 7 Sec. 3 273.1325 subd. 1 03/15/2024 Education-K-12 - Finance
    Education-K-12 - School Districts
    Government Finance - Local Government Finance
    Taxation - Property Taxes
    Details 02/15/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Dakota County Transportation Sales and Use Tax ... Legislative Report Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 03/06/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Washington County Transportation Sales Tax Report Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 03/08/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Scott County Transportation Sales Tax Report Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 03/20/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Hennepin County Transportation Sales Tax: Revenue Forecast and Proposed Uses Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 03/22/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Carver County Transportation Sales Tax: MN Statute 297A.993 Report Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 04/05/2024 Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue. Anoka County Transportation Sales Tax Report Anoka County
    Carver County
    Dakota County
    Hennepin County
    Ramsey County
    Scott County
    Washington County         		2023 Minn. Laws Chap. 68 Art. 4 Sec. 79 297A.993 Subd. 2a 02/15/2024 Taxation - Sales Taxes
    Transportation - Finance         		Transportation Finance
    Transportation Policy
    Details 02/02/2024 Report with recommendations of the Local Taxes Advisory Task Force Local Taxes Advisory Task Force Report to the Legislature Minn. Dept. of Revenue - Local Taxes Advisory Task Force 2023 Minn. Laws Chap. 64 Art. 10 Sec. 51 Subd. 5 01/15/2024 Taxation - Local Taxes
    Details 01/16/2024 Report on free electronic filing options for preparing and filing Minnesota individual income tax returns, including: (1) a review of options that other states use for state electronic filing; (2) an assessment of taxpayer needs for electronic filing, including current filing practices; (3) an analysis of alternative options to provide free filing, such as tax credits, vendor incentives, or other benefits; and (4) an analysis of the Internal Revenue Service Free File Program usage. Free File Options for Minnesota: A Summary of Research and Recommendations Minn. Dept. of Revenue 2023 Minn. Laws Chap. 64 Art. 15 Sec. 23 Subd. 1 01/15/2024 Taxation - Individual Income Taxes Taxes
    Details 03/14/2024 Review of the framework for valuations of property described in Minn. Stat. 273.33, Minn. Stat. 273.35, Minn. Stat. 273.36, and Minn. Stat. 273.37, including the methodology for valuations prescribed in Minnesota Rules, chapter 8100. Review of Utility and Pipeline Valuation: Project Stakeholder Engagement Update 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 20 04/24/2023 Governing/Government-State - Agencies
    Taxation
    Details 03/14/2024 Review of the framework for valuations of property described in Minn. Stat. 273.33, Minn. Stat. 273.35, Minn. Stat. 273.36, and Minn. Stat. 273.37, including the methodology for valuations prescribed in Minnesota Rules, chapter 8100. State Assessed Property Section Review of Minnesota Rules, Chapter 8100 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 20 04/24/2023 Governing/Government-State - Agencies
    Taxation
    Details 01/29/2021 Report on disciplinary actions against assessors Report on Disciplinary Actions Minn. Board of Assessors 2013 Minn. Laws Chap. 143 Art. 4 Sec. 9 270.41 Subd. 3a 02/01/2023 Taxation - Property Taxes
    Details 01/14/2022 Report on class 4d property and on local 4d affordable housing programs. The commissioner must provide a copy of the report to the chairs and ranking minority members of the legislative committees with jurisdiction over property taxation 4-d Affordable Housing Report Minn. Dept. of Revenue 2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 19 01/15/2022 Taxation - Property Taxes Taxes
    Details Resolution adopted by a jurisdiction indicating its approval of a local sales tax by special law, along with underlying documentation indicating how the benefits to persons residing or businesses located outside the jurisdiction were determined. Minn. Dept. of Revenue 2019 Minn. Laws 1st Sp. Sess. Chap. 6 Art. 6 Sec. 3 297A.99 Subd. 2(b) 01/31/2020 Taxation - Local Taxes
    Taxation - Sales Taxes         		Taxes
    Details Report containing the results of the income tax reciprocity benchmark study. Minn. Dept. of Revenue 2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 1 Sec. 43 Subd. 1(c) 03/01/2019 Taxation - Individual Income Taxes
    Details 01/15/2019 Report on state general sales taxes attributable to motor vehicle repair and replacement parts. Estimated Sales Tax Collected from Motor Vehicle Parts Minn. Dept. of Revenue 2017 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 3 Sec. 123 01/15/2019 Taxation - Sales Taxes
    Details 02/27/2018 Report on the percentage of rent constituting property taxes used in determining the renter property tax refund. Estimate of the Percentage of Rent that Constitutes Property Taxes in Minnesota Minn. Dept. of Revenue 2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 4 Sec. 30 Subd. 2 03/01/2018 Housing & Real Estate
    Taxation - Property Taxes
    Details 02/21/2017 Analysis of the effectiveness of the Greater Minnesota Internship Program in stimulating businesses to hire interns and in assisting participating interns in finding permanent career positions Greater Minnesota Internship Tax Credit Program Report Minn. Dept. of Revenue
    Office of Higher Education (Minn. Office of Higher Education)         		2013 Minn. Laws Chap. 143 Art. 6 Sec. 4 Subd. 5 136A.129 Subd. 5 02/01/2017 Education-Higher
    Labor & Employment Issues - Job Training/Apprenticeship
    Taxation - Corporation Taxes
    Details 03/03/2016 Topics relating to temporary reading tax credit Temporary Reading Credit Minn. Dept. of Revenue 2014 Minn. Laws Chap. 308 Art. 4 Sec. 22 Subd. 5 03/01/2016 Education-K-12
    Taxation
    Details 02/02/2016 Written report with information on the number and dollar amount of homestead credit refunds based on taxes payable in 2014 Property Tax Refund Notification Study Minn. Dept. of Revenue 2013 Minn. Laws Chap. 143 Art. 1 Sec. 5 Subd. 2(a) 290A.28 Subd. 2 02/01/2016 Taxation - Property Taxes
    Taxation - State Tax Policy-MN Only
    Details 02/02/2016 Specified information on number and dollar amount of homestead credit refunds based on taxes payable in 2014 Property Tax Refund Notification Study Minn. Dept. of Revenue 2013 Minn. Laws Chap. 143 Art. 1 Sec. 5 Subd. 2(b) 290A.28 02/01/2016 Taxation - Property Taxes
    Taxation - State Tax Policy-MN Only
    Details 02/02/2016 Report on the Greater Minnesota Internship Program Greater Minnesota Internship Program: Report to the Legislature Minn. Dept. of Revenue
    Office of Higher Education (Minn. Office of Higher Education)         		2013 Minn. Laws Chap. 143 Art. 6 Sec. 4 Subd. 5 136A.129 Subd. 5 02/01/2016 Education-Higher
    Labor & Employment Issues - Job Training/Apprenticeship
    Taxation
    Details 02/09/2015 Taxation of electric energy producing systems, including both traditional and renewable energy sources Study of Energy Producing Systems Minn. Dept. of Revenue 2014 Minn. Laws Chap. 308 Art. 2 Sec. 19 02/15/2015 Energy Issues
    Taxation
    Details 01/30/2015 Report on the implementation of a second tier of market value for class 4d property Report on Class 4d Tier Structure Minn. Dept. of Revenue
    Minn. Housing Finance Agency         		2013 Minn. Laws Chap. 143 Art. 4 Sec. 45 01/31/2015 Taxation - Property Taxes
    Details 02/19/2014 Report on the tobacco tax collection system, including recommendations to improve compliance under the excise tax for both cigarette and other tobacco products A Study of Minnesota's Tobacco Tax Collection System Minn. Dept. of Revenue 2013 Minn. Laws Chap. 143 Art. 5 Sec. 27 Subd. 1 02/15/2014 Substance Abuse - Tobacco/Smoking
    Taxation - State Tax Policy-MN Only
    Details 02/06/2014 Legislative review of property tax assessment procedures for facilities used in the production of biofuels, wine, beer, distilled beverages, and dairy products Report and Study on Business Production Property Minn. Dept. of Revenue 2013 Minn. Laws Chap. 143 Art. 4 Sec. 46 02/01/2014 Agriculture - Biofuels/Ethanol
    Agriculture - Dairy
    Liquor Industry & Laws
    Taxation - Property Taxes
    Details 01/15/2013 Report on the collection of new general fund revenues using advanced tax analytics and business intelligence tools to enhance tax assessment and collection Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature Minn. Dept. of Revenue 2011 Minn. Laws 1st Sp. Sess. Chap. 10 Art. 1 Sec. 39 Subd. 4 07/01/2013 Taxation - State Tax Policy-MN Only
    Details 03/07/2013 New reciprocity agreement with Wisconsin Income Tax Reciprocity Benchmark Study Minn. Dept. of Revenue 2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 11 03/15/2013 Taxation
    Details 03/07/2013 Income tax reciprocity benchmark study Income Tax Reciprocity Benchmark Study Minn. Dept. of Revenue 2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 9 03/01/2013 Taxation - Individual Income Taxes
    Details 12/10/2012 Advisory recommendations of the Property Tax Working Group Final Report: Property Tax Working Group Property Tax Working Group 2010 Minn. Laws Chap. 389 Art. 2 Sec. 3 Subd. 4(c) 270C.991 02/01/2013 Taxation - Property Taxes
    Details 03/06/2014 Estate tax study Minnesota Estate Tax Study Minn. Dept. of Revenue 2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 10 02/01/2013 Taxation
    Details 01/19/2012 Report on performance indicators related to tax compliance initiatives Expanded Tax Compliance Initiatives Report to the Legislature Minn. Dept. of Revenue 2010 Minn. Laws Chap. 215 Art. 12 Sec. 15 03/15/2012 Taxation
    Details 02/15/2012 Report describing the methodologies intended to be used for determining the taxable value of tillable and nontillable land enrolled in the green acres program Alternative Methods of Valuing Agricultural and Rural Vacant Land Minn. Dept. of Revenue 2011 Minn. Laws Chap. 13 Sec. 7 02/15/2012 Taxation - Property Taxes
    Details 02/17/2011 Report suggesting a process for the periodic review and sunset or extension of tax expenditures on an ongoing basis Tax Expenditure Review Report: Bringing Tax Expenditures into the Budget Process Minn. Dept. of Revenue 2010 Minn. Laws Chap. 389 Art. 10 Sec. 5 02/15/2011 Taxation
    Details 03/07/2012 Report on findings of the random sample audit of withholdings and associated returns Report of Income Tax Withholding from Payments to Individual Construction Contractors - Part II Minn. Dept. of Revenue 2008 Minn. Laws Chap. 154 Art. 3 Sec. 9 02/01/2011 Taxation
    Details 01/21/2011 Report on performance indicators Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature Minn. Dept. of Revenue 2009 Minn. Laws Chap. 101 Art. 1 Sec. 15 Subd. 2 01/15/2011 Taxation
    Details 02/02/2010 Study of the treatment of horse breeding and horse boarding properties under current law Assessment and Classification Practices Report: Property Used for Horse Breeding and Horse Boarding Activities Minn. Dept. of Revenue 2009 Minn. Laws Chap. 88 Art. 2 Sec. 47 02/01/2010 Taxation
    Details 01/22/2010 Report on performance indicators: the number of corporations noncompliant with the corporate tax system, number of businesses noncompliant with the sales and use tax system, and number of individual noncompliant cases resolved Expanded Tax Compliance Initiatives Report to the Minnesota Legislature Minn. Dept. of Revenue 2008 Minn. Laws Chap. 363 Art. 13 Sec. 12 01/15/2010 Taxation
    Details 03/17/2010 Study of the process used to determine the eligibility of personal property located at an electric generating facility for the property tax exemption provided under M.S. 272.02 Subd. 10 Study of Pollution Control Exemption Minn. Dept. of Revenue 2009 Minn. Laws Chap. 88 Art. 2 Sec. 52 01/15/2010 Energy Issues
    Taxation - State Tax Policy-MN Only
    Details 02/06/2009 Report on the tax status of property of institutions of purely public charity located in the state, and their practices and policies in determining the tax status of property of institutions of purely public charity Assessment and Classification Practices Report: Institutions of Purely Public Charity Minn. Dept. of Revenue 2008 Minn. Laws Chap. 366 Art. 6 Sec. 49 02/01/2009 Taxation - State Tax Policy-MN Only
    Details 02/02/2009 Report of advisory group to evaluate whether the fees paid to financial institutions compensate them for their actual costs Financial Institution Tax Debtor Data Match: Reimbursing Financial Institutions for their Expenses: Study and Recommendations Minn. Dept. of Revenue 2008 Minn. Laws Chap. 363 Art. 13 Sec. 14 Subd. 7 13B.07 Subd. 7 02/01/2009 Taxation - State Tax Policy-MN Only
    Details 01/26/2009 Report on performance indicators including: number of corporations noncompliant with the corporate tax system each year; number of businesses noncompliant each year, number of individual noncompliant cases... Expanded Tax Compliance Initiatives Minn. Dept. of Revenue 2007 Minn. Laws Chap. 148 Art. 1 Sec. 16 Subd. 2 01/15/2009 Taxation - State Tax Policy-MN Only
    Details Pilot project to demonstrate technologies for the future replacement of the gas tax with a fuel-neutral mileage charge Minn. Dept. of Transportation 2007 Minn. Laws Chap. 143 Art. 1 Sec. 3 Subd. 3 01/15/2008 Taxation - Fuel & Vehicle Taxes
    Details Levy and expenditure report to the commissioner of revenue Emergency Medical Services Special Taxing Districts 2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 3 Sec. 8 Subd. 10 03/15/2007 Health Care
    Taxation
    Details 02/14/2007 Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial Assessment and Classification Practices Report: Residential Use Properties Including Seasonal Residential Recreational and Residential Homestead and Nonhomestead Property Minn. Dept. of Revenue 2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37 02/01/2007 Taxation - Property Taxes
    Details 02/28/2007 Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial Assessment and Classification Practices Report: Class 4d Low-Income Rental Housing Minn. Dept. of Revenue 2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37 02/01/2007 Taxation - Property Taxes
    Details 03/01/2007 Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial Assessment and Classification Practices Report: Commercial and Industrial Property Minn. Dept. of Revenue 2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37 02/01/2007 Taxation - Property Taxes
    Details 02/23/2007 Report on tax system noncompliance Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature Minn. Dept. of Revenue 2005 Minn. Laws Chap. 156 Art. 1 Sec. 15 Subd. 2 01/15/2007 Taxation
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