REVENUE DEPARTMENT:

An Inventory of Its Published Records and Reports at the Minnesota Historical Society

Government Records

Expand/CollapseOVERVIEW

Creator: Minnesota. Department of Revenue.
Title:Published Records and Reports.
Dates:1966-2006.
Language:Materials in English.
Abstract:Reports, newsletters, and miscellaneous print and near-print items of or about the Revenue Department.
Quantity:6.6 cubic feet (7 boxes)
Location: See Detailed Description for shelf locations.

Expand/CollapseSCOPE AND CONTENTS

The records cover all aspects of the department's duties and activities, including such topics as economic trends, tax laws, local government aid, tax handbooks and guides, property equalization, taxpayer rights, tax delinquency, information security, and individual and corporate income, sales and use, mining, property, and inheritance taxes.


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Expand/CollapseADMINISTRATIVE INFORMATION

Availability:

The collection is open for research use.

Preferred Citation:

[Indicate the cited item and/or series here]. Minnesota. Department of Revenue. Published Records and Reports. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Accession Information:

Accession numberw: None; 2014-4; 2015-48

Processing Information:

Catalog ID number: 006543263


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DETAILED DESCRIPTION

Location
120.I.4.4FAnnual Performance Reports, 1994, 1996. 2 folders.
Collections and Economic Trends, 1981-1986. 4 folders.
Monthly reports; incomplete.
Commissioner’s Legislative News Bulletins, 1975-1980, 1982. 3 folders.
Comparison of Individual Income Tax Burdens by State:
1973, 1979, 1981. 3 items in 1 folder.
1988, 1994. 2 items in 1 folder.
Direct Compliance Measurement Study for Sales Tax, 1992:
Appeals Function: Demand Function. 2 items in 1 folder.
Nexus/Discovery Function: Non-filer Profile Information. 2 items in 1 folder.
Office Audit Function: Tax Order Function. 2 items in 1 folder.
Income Tax Act:
1973, 1974 supplement. 2 items in 1 folder.
1975 supplement.
Income Tax Bulletins:
No. 31, Individual and Fiduciary, 1966; Corporation year end December 31, 1967.
No. 33, Corporation Income Tax, 1969.
No. 34, Individual Income Tax, 1968.
No. 36, Individual Income Tax, 1969.
No. 37, Individual Income Tax, 1970.
No. 39, Individual Income Tax, 1972.
No. 40, Corporation Income Tax, 1971.
No. 41, Corporation Income Tax, 1972.
No. 42, Individual Income Tax, 1973.
No. 43, Individual Income Tax, 1974.
No. 44, Corporation Income Tax, 1973/1974.
No. 46, Individual Income Tax, 1975.
No. 47, Individual Income Tax, 1976.
No. 47, Corporation Income Tax, 1976.
No. 49, Corporation Income Tax, 1977.
No. 50, Individual Income Tax, 1977.
No. 55, Corporation Income Tax, 1980.
No. 57, Corporation Income Tax, 1981.
No. 59, Corporation Income Tax, 1982.
Income Tax Division: Tax Bulletins, Nos. 50-90, 1981-1985.
Local Government Aid Summaries and Levy Limitations:
Levy Limitations Bulletin No. 1: 1973/1974 Local Government Levy Limitations.
Local Government Aid Bulletin No. 1: 1974 Local Government Aid Summary.
Local Government Aid and Levy Limitations Bulletin No. 2: 1975 Local Government Aid Summary; 1974/1975 Local Government Levy Limitations.
Tax Research Bulletin No. 121: 1976 Local Government Aid Summary and 1975/1976 Local Government Levy Limitations.
Location
120.I.4.5BLocal Government Aids and Analysis Division Reports:
No. 3, 1977 Local Government Aid Summary; 1976/1977 Local Government Levy Limitations.
No. 4, 1976 School District Adjusted Assessed Values.
No. 6, 1978 Local Government Aid Summary; 1977/1978 Local Government Levy Limitations.
No. 7, 1979 Local Government Aid Summary; 1978/1979 Local Government Levy Limitations.
No. 7, 1978 School District Adjusted Assessed Values.
No. 8, 1980 Local Government Aid Summary; 1979/1980 Local Government Levy Limitations.
No. 9, Real Estate Assessment/Sales Ratio Study, September 1980.
1976 Tax Levy Authorizations and Limitations.
1979 Tax Levy Authorization and Limitations.
1982 Tax Levy Authorizations and Limitations; 1983 Tax Levy Authorizations and Limitations (with 1984 supplement). 3 items in 1 folder.
Minnesota Mining Tax Guide:
July 1978; December 1984; December 1986; December 1987. 4 items in 1 folder.
November 1988; October 1993. 2 items in 1 folder.
October 2000; November 2001. 2 items in 1 folder.
Minnesota Tax Guide, 1970, 1976, 1979. 3 volumes.
Minnesota Tax Handbook: A Profile of State and Local Taxes in Minnesota, 1982-1993. 5 items in 1 folder.
1982 Edition, August 1982; 1984 Edition, January 1985; 1986 Edition, February 1987; 1990 Edition, September 1990; 1992 Edition, January 1993.
Minnesota Tax Law Changes, Enacted in 1994; Enacted in 1996. 2 folders.
Minnesota Tax Revenue & Policy Review, December 1996-June 2003. 11 folders.
Monthly publication; 1993-1995 maybe incomplete.
News releases, 1980, 1986-1988, 1990-1998. 4 folders.
Incomplete.
Property Equalization Division Bulletin, December 1973-August 1980.
Incomplete.
Location
120.I.4.6FProperty Tax Bulletins, Property Taxes Levied in Minnesota:
No. 2, 1972 Assessments; Payable 1973.
No. 3, 1973 Assessments; Payable 1974.
No. 4, 1974 Assessments; Payable 1975.
No. 5, 1975 Assessments; Payable 1976.
No. 6, 1976 Assessments; Payable 1977.
No. 7, 1977 Assessments; Payable 1978.
No. 8, 1978 Assessments; Payable 1979.
No. 10, 1980 Assessments; Payable 1981.
No. 15, 1985 Assessments; Payable 1986.
Property Tax Relief for Minnesotans:
No. 8, 1975.
No. 9, 1976.
No. 11, 1978.
Real Assessment/Sales Ratio Study:
1972-1974. 3 volumes.
1976-1977. 2 volumes.
No. 9, 1979. 1 volume.
Research Reports:
No. 117, Property Tax Delinquency in Minnesota, 1975; No. 120, 1974 School District Adjusted Assessed Values (continued in LGAA Reports, listed previously); Market Value of Exempt Property, 1974. 3 items in 1 folder.
No. 127, Investigation of the Structure of the Minnesota Economy: A Shift-Share Analysis, February 10, 1982.
No. 128, Income Tax Indexing, 1982; No. 129, Minnesota Estate Tax Returns filed during 1981. 2 items in 1 folder.
Revenews:
Newsletter for employees.
1986-2004. 10 folders.
Location
120.G.1.4F 2005. 1 folder.
Rules and Regulations, 1974-1979. 6 items in 1 folder.
Relating to Local Government Levy Limitations, 1974.
Sales and Use Tax Division, 1974.
Relating to Ad Valorem (Property) Taxes, Chapter 1, 1975.
Relating to Cigarette and Tobacco Products Taxes, 1976 supplement.
Sales and Use Tax Law, 1978.
Sales and Use Tax Division, 1979.
Sales and Use Tax Bulletin/Annual Report, 1971-1992. 8 volumes and 1 folder.
No. 1, The Minnesota State Sales and Use Tax: 1971 Minnesota Sales and Use Tax Returns.
No. 2, 1972 Minnesota Sales and Use Tax.
No. 3, 1973 Minnesota Sales and Use Tax.
No. 13, 1975 Minnesota Sales and Use Tax Annual Report.
No. 18, 1976 Minnesota Sales and Use Tax Annual Report.
No. 23, 1977 Minnesota Sales and Use Tax Annual Report.
No. 26, 1980 Minnesota Sales and Use Tax Annual Report.
No. 33, 1987 Minnesota Sales and Use Tax Annual Report.
1989, 1991, 1992 Minnesota Sales and Use Tax Annual Reports. 3 items in 1 folder.
Sales and Use Tax Division:
Sales Tax Fact Sheets, Nos. 100-170, 1985-2002. 2 folders.
Information for taxpayers.
Sales and Use Tax Law Changes, 1982-2002.
Sales Tax Newsletter, Nos. 1-26, 29, 32-62, 1979-2002.
Sales and Use Tax Quarterly Report:
1974 Bulletin Nos. 4-7. 4 volumes.
1975 Bulletin Nos. 9-12. 4 volumes.
1976 Bulletin Nos. 14-17. 4 volumes.
1977 Bulletin Nos. 19-22. 4 volumes.
Senior Citizens Bulletins (Property Tax Relief for Minnesota Senior Citizens and Disabled Persons), Nos. 2, 4-7, 1969, 1971-1974. 5 volumes.
Summary of Property Tax Laws:
June 1991.
June 1994.
August 1997.
August 2005.
June 2006.
Tax Expenditure Budget for the State of Minnesota:
Fiscal Years 1986-1989, January 1987.
Fiscal Years 1988-1991, January 1989.
Fiscal Years 1993-1995, February 1993.
Fiscal Years 1995-1997, February 1995.
Location
120.G.1.4FGeneral publications, Set 1:
Arranged chronologically.
Minnesota Tax Amnesty Program, undated.
Property Value Set Too High? When You and the Assessor Don’t See Eye to Eye: Here’s What to Do, undated.
Taxpayer Rights, undated. 2 items in 1 folder.
State and Local Tax Bulletin No. 1, The Minnesota State and Local Tax System, 1972/1973.
Property Tax Limitations in Municipal and County Government: The Effect of the New Levy Limitations Law and Local Government Aid Formula on Municipal And County Property Tax Levies, September 1972.
Department of Revenue Organization Manual, 1974.
Sales and Use Tax Law, 1974.
Revenue Analysis Summaries of Selected 1974 Laws, April-May 1974.
Location
120.G.1.5BTax Research Bulletin No. 124, Levy Limitations Compliance Report and Special Levies Summary, circa 1975.
Minnesota Appraisal Building Manual, Second Edition, 1975.
Income Tax Forms and Instructions, 1975.
Minnesota Inheritance Tax Instruction Booklet, 1976.
Metro Area Stadium Liquor Tax: General Information and Instructions for Filing Returns, 1977.
Minnesota Income Tax Withholding Tables, 1978.
Operations Audit Policy Manual, April 1978.
Minnesota/Wisconsin Economic Issues of Mutual Interest, May 1978.
The Gas Leak, September-November 1978, February 1979.
Newsletter; Petroleum Division.
Impact of Eliminating the Limited Market Value, Summary by County and Ten Selected Cites Property Taxes Payable in 1978, March 1979.
Petroleum Special Fuel Registration Supplements, November 1979-April 1983.
Petroleum Distributor Registration Supplements, December 1979-1987.
Income Tax Forms and Instructions, 1980.
Basic Property Tax Information, August 6, 1980.
Brief Overview of the Methods of Financing Education, August 20, 1980.
Report on General and Categorical Aids, Cities, Counties and Townships, 1973-1978. 1 volume.
Examples for Homes, Farms, Cabins and Renters: Property Tax Amounts Before and After the Governor's Proposed Changes to the Homestead Credit, School Agriculture Credit and Property Tax Refund Programs, circa 1980-1981.
Income and Sales Tax Presentation: Senate Tax Committee, January 7, 1981.
Property Tax Aids and Valuations in Minnesota, January 14, 1981; Operational Review of the Department's State Fair Tax Enforcement Activities, May 1, 1981. 2 items in 1 folder.
Petroleum Licensed Special Fuel Dealers/Licensed Special Fuel Bulk Purchasers, December 1981.
Property Tax Delinquency in Minnesota: Taxes Payable in 1980 and 1981 Delinquent in 1981 and 1982, circa 1982.
The Levy Limit: Time for a Decision: Issues and Choices in the Funding of Cities and Counties. A Report to the Governor and Legislature, January 1982.
Petroleum Tax Division: Accounting/Processing Study, March 24, 1982.
Report from the Governor's Task Force on Individual Income Tax Simplification, [October 1982].
Administrative Services Division: General Information, 1978, 1982.
Technical Releases, February 16, 1983. 3 items in 1 folder.
No. 83-2, ACRS Limitation; No. 83-4, Farm Loss Limitation; No. 83-5, Extensions of Time.
A Guide to Starting a Business in Minnesota, April 1983.
Interim Management Development Group Report, August 1983.
Withholding Bulletin, No. 3, August 30, 1983.
A Guide to Starting a Business in Minnesota, April 1983.
Swift County, Property Tax Information, March 22, 1984.
Interim Information Systems Plan, May 7, 1984.
Information and Research Center, Evaluation and Recommendations, October 1984.
Railroads: Methods of Valuing Operating Property and the Amounts of Tax Payments, A Report to the 1985 Minnesota Legislature, February 1985.
Minnesota Revenue Outlook, Volume 1, No. 1, August 1986.
Minnesota Tax Reform: Report to the Legislature and the Citizens of Minnesota, January 1987.
Explaining the 1987 Sales Tax Laws, June 26, 1987.
A Chart Book of Minnesota Tax Collections, 1988 Edition, Fiscal Years 1970-1988.
Sales Tax Bulletin, May 1987-January 1988.
Newsletter; maybe incomplete.
Tax Policy Focus, July 21, 1987-February 15, 1989.
Reports; maybe incomplete.
Gaming Division: Operational Efficiency and Staffing Study, June 22, 1989.
Federal and State Income Tax Information, VITA/TCE Flipchart, 1989.
Board of Assessors Meeting Minutes, 1990.
How Are We Doing? A Guide to Survey Feedback, 1990.
Property Tax Refund Study, March 1990.
Preventing the Sale of Unreported Pulltabs in Minnesota, March 1, 1990.
Minnesota Revenue System: Rankings, Problems, Opportunities, November 21, 1990.
Minnesota Department of Revenue Legislative Study on Arbitration, 1990.
Study on Arbitration of Tax Disputes, January 7, 1991.
Governor’s Blue Ribbon Commission on Mining: Final Report and Recommendations, January 1991.
Minnesota Tax Incidence Study, October 1991.
Two Strategies for the 90s, November 1991.
Legislative Briefing: Sales Tax Re-engineering, A Strategy for the 90s, November 25 and December 3, 1991.
Model Revenue System for Minnesota, July 1992.
1992 Health Care Reform Legislation Tax System: Project Evaluation Document, September 1, 1992.
Customer Service Center: Proof-of-Concept Business Plan, Revised October 8, 1992.
MinnesotaCare: Pharmaceutical Tax Study, March 1993.
The Number and Type of Special-Use Industrial Properties and Problems and Issues in Valuing Them for Property Taxes, March 1993.
Minnesota Taxes and Expenditures: Comparisons with Other States, March 1, 1993.
Reorganization Update, October 22, 1993.
Minnesota Tax Incidence Study, November 1993.
Minnesota Collection Enterprise System Review, January 1994.
Location
120.G.1.6FMoving the Collection of Unemployment Tax to Department of Revenue, February 1994.
Independent Contractors: Compliance with Income Tax Withholding Laws, February 1994.
You’ve Earned a Bonus! A Report on the 1994 Outreach Campaign for the Federal Earned Income Credit and the Minnesota Working Family Credit, August 1994.
Minnesota Sales and Use Tax, Instruction Booklet, September 1994.
Local Government Revenue Estimates, Supplemental Report to the November 1994 State Forecast Document, November 1994.
1995 Minnesota Care Tax Instructions for Health Care Providers; Hospitals and Surgery Centers; Pharmacies and Other Retailers of Medical Supplies and Equipment; Wholesalers of Legend Drugs [1995 MinnesotaCare Tax Booklet], November 1994.
Emergency Evacuation Plan, December 1994.
Petroleum Taxes in Minnesota Annual Report 1994, circa 1995.
Customer Input Survey: Sales and Use Tax Division; MinnesotaCare Tax Division, 1995. 2 items in 1 folder.
A Proposal for Customer Focus: Planning and Organizational Development Division, January 1995.
Property Tax Area Study on Changing the Method of Property Taxation, February 1995.
Mission, Vision, and Values of the Revenue Department, February 1995.
1995 Minnesota Quality Report, May 1, 1995.
Code of Conduct, August 1995.
Strategic Plan, Third Edition, September 1995.
Multi-Level Performance Evaluation Report, E-Team Composite, November 1995.
Sales Taxes Paid by Counties on Solid Waste Management Services, January 1996.
Study of Apartment Property Tax Relief, February 1996.
The Minnesota Income Tax Compliance Experiment, April 1996.
Report of the Physical Security Team, November 1996.
Electronic Filing Feasibility Study, June 1997.
1999 MinnesotaCare Tax Worksheets and Instructions for: Health-Care Providers, Hospitals and Surgery Centers, Wholesalers of Legend Drugs.
Citizens Jury on Minnesota Property Tax Reform, August 2-6, 1999.
A Tax System that Makes Sense for Minnesota: Citizen Dialogue Guide, October 1999.
A Tax System that Makes Sense for Minnesota: Communications Plan, 2000.
Reforming Minnesota’s Tax System: An Overview of Minnesota’s Property Tax Administration Process, February 7, 2000.
A Tax System that Makes Sense for Minnesota: Volume One, What We’ve Heard, May 2000.
A Tax System that Makes Sense for Minnesota: Volume Two, Design Guide for Tax Reform, September 2000.
Location
120.G.1.6FGeneral publications, Set 2:
Arranged chronologically.
Information Systems Development Plan; Executive Summary, November 1984. 2 volumes.
Production Valuation: A Procedural Recommendation for Minnesota's Agricultural Land, January 15, 1985.
Information Systems Strategic Plan (Preliminary), April 1985. 1 volume.
Information Systems Development Report, June 1985. 1 volume.
Property Tax Administrators' Manual. Volume 1 (Assessors), 1986, Revisions 1986-1999. 2 folders.
Cost Reduction and Seasonal Unemployment Benefits, A Report to the Senate Finance Committee, January 15, 1986.
Compliance of the Property Tax Refund Program, January 1989.
Manufactured Housing Parks: Valuation and Assessment Methods, February 1990.
Strategies for the 90s, July 1990.
Division Financial Plan, Fiscal Year 1991-1992, 1994-1995. 4 items in 1 folder.
Phase I Reengineering, Appendices, May 1991.
Model Revenue System for Minnesota, October 22, 1991.
Farmland Valuation Study; Technical Appendix, December 1991. 2 items in 1 folder.
Property Tax Regressively in Minnesota, January 1993.
Petroleum Taxes in Minnesota, Annual Report, 1993.
Property Taxes on Manufactured Home Parks, Valuing and Taxing Manufactured Home Parks, January 1993.
The Homestead Classification, Identifying the Scope and Nature of Improper Claims for the Homestead Classification; A Follow-up Study to a Report, January 1993; March 30, 1993. 2 items in 1 folder.
Sales Tax Audit and Collection Activities, Determining the Costs and Benefits of Sales Tax Audit and Collection Activities, February 1993.
Strategic Plan for Protecting Department of Revenue Information Assets, First Edition, December 1993.
Sales Tax Re-engineering Overview, June 1993.
Non-participation by Homeowners in Minnesota's Property Tax Refund Program in 1992, June 1994.
Strategic Information Systems Plan, Strategic Plan, Second Edition, July 1994.
Some Basics on the Minnesota Property Tax and State Aid System, November 1994.
Study of Sales Tax Return and Remittance Processing Systems, Final Report, July 12, 1995.
List of Health Care Items Subject to: Minnesota Care Tax, Minnesota Sales Tax, No Tax, September 1995.
1994 Minnesota Care Tax Collections: March, April 1996 Collections, April 1996.
Profile: Taxes, Olmsted County, City of Rochester, September 1996.
Year 2000 Compliance Project, Information Resource Funding Request, October 25, 1996.
Property Tax Task Force, In the Spirit of Bipartisan Resolution, Marketing and Communication Strategies, January 1997.
Governor Carlson's Property Tax Reform Proposal: Policy Objectives and Impacts, March 12, 1997.
Minnesota Tax Incidence Study, Who Pays Minnesota's Household and Business Taxes? March 1997, 1999, 2001. 3 items in 1 folder.
Profile: Taxes St. Louis County, Cities of Chisholm, Duluth, Eveleth, Hibbing, Virginia, September 1997.
Profile: Taxes Wilkin County, Clay County, Polk County, City of Breckenridge, City of Moorhead, City of East Grand Forks, November 1997.
Study of Elderly Assisted Living Facilities, February 1998.
Tax Policy Background Materials, November 25, 1998.
Location
120.G.1.7BMinnesota Mining Tax Guide, September 1998, 2002-2004, 2006. 5 volumes in 1 folder.
Guide to Minnesota Department of Revenue 1999, November 1998. 1 volume.
Biennial Budget Narrative, Fiscal Year 2000-2001, November 6, 1998.
Annual Performance Reports, 1998-2000, 2002. 4 items in 1 folder.
2000 Property Tax Survey, circa 2000.
Strategic Plan, Suggestions for Modifications, June 1, 2000.
Summary of Recommendations from April 26 and 28 meetings.
Strategic Information Resource Management Plan, July 27, 2000. 1 volume.
Information Security Policy, September 1, 2000. 1 volume.
A Tax System That Makes Sense for Minnesota, Forestry Tax Reform, December 2000. 1 volume.
A Tax System That Makes Sense for Minnesota, Utility Tax Reform, December 2000. 1 volume.
Tax Reform Highlights, Governor Jesse Ventura, circa 2001.
Streamlined Sales Tax Project, March 2001.
Taxpayer Study, June 2001.
Telephony Assessment Project, July 2001.
Corporate Tax Update newsletter, January 2002-February 2003.
Non-filer and Tax Compliance Initiatives for Fiscal Year 2002-2003, January 2002.
Internal Communication Update, Where We Were, Where We Are, Where We Are going, February 2002.
Strategic Information Resource Management Plan, Fiscal Year 2004-2005, May 21, 2002.
Minnesota Sales and Use Tax Gap Project: Final Report, November 19, 2002.
Taxation of Beverage Alcohol in Minnesota, January 2, 2003.
Research and Development Group Project Reports, January-February 2003. 4 items in 1 folder.
Concerns landscaping, hotels, interstate trucking, and public golf courses.
This Old House, January 1998, March 2003, March 2004. 3 items in 1 folder.
Taxpayer Satisfaction with the Filing Process, August 2003.
Taxpayer Satisfaction with the State's Tax System, August 2003.
Looking Ahead newsletter, 2004.
Minnesota's Local Sales and Use Taxes, February 2004.
Taxpayer Satisfaction with the State's Tax System, 2005.
State Tax Impacts of Allowing the Sale of Alcoholic Beverages Until 2 A.M., January 2005.
Study of Permissible Sales of Alcoholic Beverages, January 2005.
2005 Property Values and Assessment Practices Report, March 1, 2005.
2005 Property Tax Law Summary, August 2005.
[0.6 cubic feet full, letter]

Expand/CollapseCATALOG HEADINGS

This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics, persons or places should search the catalog using these headings.

Topics:
Economic forecasting -- Minnesota.
Income tax -- Minnesota.
Information technology -- Security measures -- Minnesota.
Inheritance and transfer tax -- Minnesota.
Intergovernmental revenue relations -- Minnesota.
Intergovernmental tax relations -- Minnesota.
Iron mines and mining -- Taxation -- Minnesota.
Land value taxation -- Minnesota.
Property tax -- Minnesota.
Real property -- Valuation -- Minnesota.
Sales tax -- Minnesota.
Tax -- Law and legislation -- Minnesota.
Tax administration and procedure -- Minnesota.
Tax assessment -- Minnesota.
Tax collection -- Minnesota.
Use tax -- Minnesota.

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