| Last Date Received | Mandate Description | Item Title | Agencie(s) | Session Law | Statute | Next Due Date | Topics
| Mandate Group(s)
|
|
Details
|
07/01/2024
|
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
| 06/30/2028 |
Taxation - State Tax Policy-MN Only Transportation - Aviation
|
|
|
Details
|
03/05/2026
|
Report on overall incidence of income, sales, excise and property taxes
|
2026 Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes Using November 2025 Forecast
|
Minn. Dept. of Revenue
|
|
270C.13
| 03/01/2028 |
Taxation - State Tax Policy-MN Only
|
Mandated to Commissions/Individuals/Other
|
|
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
| 03/01/2028 |
Taxation - State Tax Policy-MN Only
|
Mandated to Commissions/Individuals/Other
|
|
Details
|
07/10/2026
|
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
|
2025 Minn. Laws Chap. 13 Art. 1 Sec. 9
|
290.06 Subd. 23(g)
| 08/01/2027 |
Elections - Campaign Finance Taxation - State Tax Policy-MN Only
|
|
|
Details
|
01/12/2026
|
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
| 03/01/2027 |
Taxation - State Tax Policy-MN Only
|
Taxes Ways and Means/Finance
|
|
Details
|
01/12/2026
|
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)
| 02/15/2027 |
Liquor Industry & Laws Taxation - State Tax Policy-MN Only
|
|
|
Details
|
02/18/2026
|
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
| 02/15/2027 |
Legislatures - MN Legislature Taxation - State Tax Policy-MN Only
|
Taxes
|
|
Details
|
02/03/2026
|
Report on the beginning farmer tax credits
|
Beginning Farmer Tax Credit: 2025 Legislative Report
|
Minn. Dept. of Agriculture - Rural Finance Authority
|
2025 Minn. Laws Chap. 34 Art. 3 Sec. 24 Subd. 6a(a)
|
| 02/01/2027 |
Agriculture - Finance Taxation - State Tax Policy-MN Only
|
Agriculture Jobs and Economic Development Taxes
|
|
Details
|
01/16/2026
|
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
| 01/15/2027 |
Housing & Real Estate Taxation - State Tax Policy-MN Only
|
Housing
|
|
Details
|
07/09/2026
|
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
| 10/15/2026 |
Taxation - State Tax Policy-MN Only
|
Taxes Ways and Means/Finance
|
|
Details
|
01/22/2025
|
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.
|
Film Production Credit Report
|
Minn. Dept. of Revenue
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 1 Sec. 3
|
116U.27 Subd. 5
| 01/15/2025 |
Arts Taxation - State Tax Policy-MN Only
|
Jobs and Economic Development Taxes
|
|
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
|
02/19/2014
|
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 Use/Misuse - Tobacco/Smoking Taxation - State Tax Policy-MN Only
|
|
|
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
|
03/17/2010
|
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
|
03/03/2004
|
Report on the identification and collection of tax liabilities from individuals and businesses that currently do not pay all taxes owed
|
Expanded Tax Compliance Initiatives
|
Minn. Dept. of Revenue
|
2003 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 1 Sec. 15 Subd. 2
|
| 03/01/2004 |
Taxation - State Tax Policy-MN Only
|
|
|
Details
|
02/07/2003
|
Audit of tax collection activities with the purpose of comparing actual revenue collections with estimates of new revenue collections submitted by the Dept. of Revenue to the legislature
|
Special Review: Department of Revenue Non-filer and Tax Compliance Initiatives
|
Minn. Legislature - Office of the Legislative Auditor
|
2001 Minn. Laws 1st Sp. Sess. Chap. 10 Art. 1 Sec. 16 Subd. 2(d)
|
| 02/01/2003 |
Taxation - State Tax Policy-MN Only
|
|
|
Details
|
|
Presentation of pilot studies proposed under authority of temporary powers issued to the Commissioner of Revenue in MN Laws 2000 Chap. 490 Art. 4 Sec. 35
|
|
Minn. Dept. of Revenue
|
2000 Minn. Laws Chap. 490 Art. 4 Sec. 35 Subd. 5
|
| 06/30/2002 |
Taxation - State Tax Policy-MN Only
|
|
|
Details
|
|
Progress report of working group on utility tax policy
|
|
Minn. Dept. of Revenue
|
1999 Minn. Laws Chap. 243 Art. 5 Sec. 49
|
| 01/15/2000 |
Public Utilities Taxation - State Tax Policy-MN Only
|
|
|
Details
|
|
Study of compliance with revenue recapture act
|
|
Minn. Dept. of Revenue
|
1995 Minn. Laws Chap. 264 Art. 8 Sec. 13
|
| 01/15/1996 |
Taxation - State Tax Policy-MN Only
|
|
|
Details
|
12/12/2003
|
Performance report that includes agency's mission, goals and objectives, measures for goals and objectives
|
Minn. Dept. of Revenue Annual Performance Report
|
Minn. Dept. of Revenue
|
|
15.91 Subd. 2
| |
Governing/Government-State - Agencies Taxation - State Tax Policy-MN Only
|
|