Minnesota § 270.82 - REPORTS OF RAILROAD COMPANIES
Full text of Minnesota Minnesota Statutes § 270.82 — REPORTS OF RAILROAD COMPANIES, with citation guidance and answers to common questions.
§ 270.82. REPORTS OF RAILROAD COMPANIES
Subdivision 1.Annual report required.
Every railroad company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath setting forth the information prescribed by the commissioner to enable the commissioner to make the valuation and equalization required by sections 270.80 to 270.87. The commissioner shall prescribe the content, format, and manner of the report pursuant to section 270C.30, except that a "law administered by the commissioner" includes the property tax laws. If a report is made by electronic means, the taxpayer's signature is defined pursuant to section 270C.304, except that a "law administered by the commissioner" includes the property tax laws.
Subd. 2.Extension of time.
The commissioner for good cause may extend for up to 15 days the time for filing the report required by subdivision 1.
History:
1979 c 303 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 9 s 13; 2008 c 277 art 1 s 56; 1Sp2017 c 1 art 16 s 1
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 270.82
What does Minnesota Statutes § 270.82 cover?
Section 270.82 ("REPORTS OF RAILROAD COMPANIES") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 270.82?
A common citation format is "Minnesota Statutes § 270.82" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 270.82 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.