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January 21, 2009 To: Mortgage and Deed Tax Contacts—County From: Bill Lonergan, Minnesota Department of Revenue Phone: (651) 556-4721 Subject: Mortgage Tax—“The United States Department of the Treasury.” Mortgages given to “The United States Department of the Treasury” are subject to MRT. Mortgages given to the federal government are taxable unless Congress has passed laws preempting the states from taxing. If you would like to discuss this further, please call me at (651) 556-4721. Special Taxes Division Mail Station 3331 St. Paul, Minnesota 55146-3331 651-556-4721 TTY: 711 Minnesota Relay An equal opportunity employer