Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs

Section 289A.08 — Filing Requirements For Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, And Entertainment Taxes. - Subdivision 1. Generally; individuals. (a) A taxpayer must file a...

Section 289A.09 — Filing Requirements For Taxes Withheld From Wages, From Compensation Of Entertainers, And From Payments To Out-of-state Contractors; And Taxes Withheld By Partnerships And Small Business Corporations. - Subdivision 1. Returns. (a) An employer who is required to...

Section 289A.10 — Filing Requirements For Estate Tax Returns. - Subdivision 1. Return required. In the case of a decedent...

Section 289A.11 — Filing Requirements For Sales And Use Tax Returns. - Subdivision 1. Return required. (a) Except as provided in section...

Section 289A.12 — Filing Requirements For Information Returns And Reports. - Subdivision 1. [Repealed, 1992 c 511 art 7 s 26]...

Section 289A.121 — Tax Shelters; Special Rules. - Subdivision 1. Scope. The provisions of this section apply to...

Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions. - (a) For the purposes of sections 289A.60, subdivision 32, 289A.63,...

Section 289A.18 — Due Dates For Filing Of Returns. - Subdivision 1. Individual income, fiduciary income, corporate franchise, and entertainment...

Section 289A.19 — Extensions For Filing Returns. - Subdivision 1. Fiduciary income, entertainment tax, and information returns. When,...

Section 289A.20 — Due Dates For Making Payments Of Tax. - Subdivision 1. Individual income, fiduciary income, mining company, corporate franchise,...

Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships. - Subdivision 1. Requirements to pay. An individual, trust, S corporation,...

Section 289A.26 — Payment Of Estimated Tax By Corporations. - Subdivision 1. Minimum liability. A corporation subject to taxation under...

Section 289A.30 — Extensions For Paying Tax. - Subdivision 1. Fiduciary income, corporate franchise tax. Where good cause...

Section 289A.31 — Liability For Payment Of Tax. - Subdivision 1. Individual income, fiduciary income, mining company, corporate franchise,...

Section 289A.35 — Assessments On Returns. - (a) The commissioner may audit and adjust the taxpayer's computation...

Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 289A.38 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 289A.381 — Definitions; Partnerships; Federal Adjustments. - Subdivision 1. Definitions relating to federal adjustments. Unless otherwise specified,...

Section 289A.382 — Reporting And Payment Requirements. - Subdivision 1. State partnership representative. (a) With respect to an...

Section 289A.39 — Limitations; Armed Services. - Subdivision 1. Extensions for service members. (a) The limitations of...

Section 289A.40 — Limitations On Claims For Refund. - Subdivision 1. Time limit; generally. Unless otherwise provided in this...

Section 289A.41 — Bankruptcy; Suspension Of Time. - The running of the period during which a tax must...

Section 289A.42 — Consent To Extend Statute. - Subdivision 1. Extension agreement. If before the expiration of time...

Section 289A.50 — Claims For Refunds. - Subdivision 1. General right to refund. (a) Subject to the...

Section 289A.55 — Interest Payable To Commissioner. - Subdivision 1. Interest rate. When interest is required under this...

Section 289A.56 — Interest On Overpayments. - Subdivision 1. Interest rate. When interest is due on an...

Section 289A.60 — Civil Penalties. - Subdivision 1. Penalty for failure to pay tax. (a) If...

Section 289A.63 — Criminal Penalties. - Subdivision 1. Penalties for knowing failure to file or pay;...

Chapter 290 — Income And Franchise Taxes

Section 290.01 — Definitions. - Subdivision 1. Words, terms, and phrases. Unless the language or...

Section 290.0111 — Temporary Conformity To Certain Federal Tax Changes. - Subdivision 1. Adopting Internal Revenue Code changes. For the purposes...

Section 290.0121 — Dependent Exemption. - Subdivision 1. Exemption amount. (a) A taxpayer's dependent exemption equals:...

Section 290.0122 — Itemized Deductions. - Subdivision 1. Itemized deductions. A taxpayer's itemized deductions equal the...

Section 290.0123 — Standard Deduction. - Subdivision 1. Standard deduction amount. A taxpayer's standard deduction equals:...

Section 290.0131 — Individuals, Estates, And Trusts; Additions To Federal Taxable Income Or Federal Adjusted Gross Income. - Subdivision 1. Definition; scope. (a) For the purposes of this...

Section 290.0132 — Individuals, Estates, And Trusts; Subtractions From Federal Taxable Income Or Federal Adjusted Gross Income. - Subdivision 1. Definition; scope. (a) For the purposes of this...

Section 290.0133 — Corporations; Additions To Federal Taxable Income. - Subdivision 1. Definition; scope. (a) For the purposes of this...

Section 290.0134 — Corporations; Subtractions From Federal Taxable Income. - Subdivision 1. Definition; scope. (a) For the purposes of this...

Section 290.0135 — Basis Modifications Affecting Gain Or Loss On Disposition Of Property. - (a) For individuals, estates, and trusts, the basis of property...

Section 290.0136 — Certain Preferred Stock Losses. - A taxpayer must compute net income by treating losses from...

Section 290.0137 — Accelerated Recognition Of Certain Installment Sale Gains. - (a) In the case of a nonresident individual or a...

Section 290.014 — Jurisdiction To Tax In General. - Subdivision 1. Resident individuals. All net income of a resident...

Section 290.015 — Minimum Contacts Required For Jurisdiction To Tax Trade Or Business. - Subdivision 1. General rule. (a) Except as provided in subdivision...

Section 290.02 — Franchise Tax On Corporations Measured By Net Income. - An annual franchise tax on the exercise of the corporate...

Section 290.03 — Income Tax; Imposition, Classes Of Taxpayers. - An annual tax for each taxable year, computed in the...

Section 290.032 — Lump-sum Distribution Tax. - Subdivision 1. Imposition. There is hereby imposed as an addition...

Section 290.04 — Liability For Tax. - Subdivision 1. Accrual. The liability for the tax imposed by...

Section 290.05 — Exempt Individuals, Organizations, Estates, Trusts. - Subdivision 1. Exempt entities. The following corporations, individuals, estates, trusts,...

Section 290.06 — Rates Of Tax; Credits. - Subdivision 1. Computation, corporations. The franchise tax imposed upon corporations...

Section 290.067 — Dependent Care Credit. - Subdivision 1. Amount of credit. (a) A taxpayer may take...

Section 290.0671 — Minnesota Working Family Credit. - Subdivision 1. Credit allowed. (a) An individual who is a...

Section 290.0672 — Long-term Care Insurance Credit. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0674 — Minnesota Education Credit. - Subdivision 1. Credit allowed; definitions. An individual is allowed a...

Section 290.0675 — Marriage Penalty Credit. - Subdivision 1. Definitions. (a) For purposes of this section the...

Section 290.0677 — Military Service Credits. - Subdivision 1. Credit allowed; current military service. (a) An individual...

Section 290.0679 — Assignment Of Refund. - Subdivision 1. Definitions. (a) "Qualifying taxpayer" means a resident who...

Section 290.068 — Credit For Increasing Research Activities. - Subdivision 1. Credit allowed. A corporation, partners in a partnership,...

Section 290.0681 — Credit For Historic Structure Rehabilitation. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0682 — Student Loan Credit. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0683 — Minnesota Housing Tax Credit. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0684 — Section 529 Plan Credit. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0685 — Credit For Parents Of Stillborn Children. - Subdivision 1. Credit allowed. (a) An individual is allowed a...

Section 290.0686 — Credit For Attaining Master's Degree In Teacher's Licensure Field. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290.0692 — Small Business Investment Credit. - Subdivision 1. Definitions. For purposes of this section, terms defined...

Section 290.07 — Net Income; Computation, Accounting Period. - Subdivision 1. Annual accounting period. Net income and taxable net...

Section 290.0802 — Subtraction For The Elderly And Disabled. - Subdivision 1. Definitions. For purposes of this section, the following...

Section 290.081 — Income Of Nonresidents, Reciprocity. - (a) The compensation received for the performance of personal or...

Section 290.091 — Alternative Minimum Tax On Preference Items. - Subdivision 1. Imposition of tax. In addition to all other...

Section 290.0921 — Corporate Alternative Minimum Tax After 1989. - Subdivision 1. Tax imposed. In addition to the taxes computed...

Section 290.0922 — Minimum Fee; Corporations; Partnerships. - Subdivision 1. Imposition. (a) In addition to the tax imposed...

Section 290.093 — Tax Computation For Mutual Savings Banks Conducting Life Insurance Business. - Mutual savings banks as defined in section 594 of the...

Section 290.095 — Operating Loss Deduction. - Subdivision 1. Allowance of deduction. (a) There shall be allowed...

Section 290.10 — Nondeductible Items. - Subdivision 1. Expenses, interest, and taxes. In computing the net...

Section 290.17 — Gross Income, Allocation To State. - Subdivision 1. Scope of allocation rules. (a) The income of...

Section 290.172 — Commissioner Of Revenue. - The commissioner of revenue shall represent the state of Minnesota...

Section 290.191 — Apportionment Of Net Income. - Subdivision 1. General rule. (a) Except as otherwise provided in...

Section 290.20 — Net Income; Allocation To State. - Subdivision 1. Statutory methods to determine; petition for use of...

Section 290.21 — Deductions Allowed To Corporations. - Subdivision 1. Scope and application. The following deductions shall be...

Section 290.22 — Estates And Trusts, Imposition Of Tax. - The taxes imposed by this chapter upon individuals shall apply...

Section 290.26 — Exemption For Individual Retirement Account. - Subdivision 1. [Repealed, 1982 c 523 art 1 s 72]...

Section 290.281 — Common Trust Fund. - Subdivision 1. Not taxed; defined. A common trust fund shall...

Section 290.30 — Fiduciaries, Duty To Pay Tax. - Upon notice to the commissioner that any person is acting...

Section 290.31 — Partnerships; Individual Liability Of Partners. - Subdivision 1. Partners, not partnership, subject to tax. Except as...

Section 290.311 — Partnership Gross Income. - Subdivision 1. Partners. (a) Partner's modifications. In determining gross income...

Section 290.32 — Taxes For Part Of Year, Computation. - When under this chapter a taxpayer is permitted or required...

Section 290.34 — Corporations, Special Provisions. - Subdivision 1. Business conducted in such a way as to...

Section 290.36 — Investment Companies; Report Of Net Income; Computation Of Amount Of Income Allocable To State. - The taxable net income of investment companies shall be computed...

Section 290.371 — Notice Of Business Activities Report. - Subdivision 1. Report required. Every corporation that, during any calendar...

Section 290.431 — Nongame Wildlife Checkoff. - Every individual who files an income tax return or property...

Section 290.432 — Corporate Nongame Wildlife Checkoff. - A corporation that files an income tax return may designate...

Section 290.48 — Large Amounts Of Cash; Presumption Of Jeopardy. - Subdivision 1. [Repealed, 1982 c 523 art 2 s 49]...

Section 290.491 — Tax On Gain; Discharge In Bankruptcy. - (a) Any tax due under this chapter on a gain...

Section 290.62 — Distribution Of Revenues. - 290.62 MS 1965 [Repealed, Ex1967 c 48 s 91] 290.62...

Section 290.621 — [Temporary] - 290.621 [Temporary]

Section 290.92 — Tax Withheld At Source Upon Wages; Other Payments. - Subdivision 1. Definitions. (1) Wages. For purposes of this section,...

Section 290.9201 — Tax On Nonresident Entertainers. - Subdivision 1. Definitions. (a) "Entertainer" means an individual who is...

Section 290.923 — Tax Withheld On Royalties Upon Ore. - Subdivision 1. Definition. In this section, "royalty" means the amount...

Section 290.9705 — Surety Deposits Required For Construction Contracts. - Subdivision 1. Withholding of payments to out-of-state contractors. (a) In...

Section 290.9725 — S Corporation. - For purposes of this chapter, the term "S corporation" means...

Section 290.9726 — Corporation Taxable Income Taxed To Shareholders. - Subdivision 1. General rule. The gross income of the shareholders...

Section 290.9727 — Tax On Certain Built-in Gains. - Subdivision 1. Tax imposed. For an S corporation electing S...

Section 290.9728 — Tax On Capital Gains. - Subdivision 1. Tax imposed. There is imposed a tax on...

Section 290.9729 — Tax On Passive Investment Income. - Subdivision 1. Tax imposed. There is imposed a tax for...

Section 290.9741 — Election By Remic. - An entity having a valid election as a Real Estate...

Section 290.9742 — Remic Income Taxable To Holders Of Interests. - The income of a REMIC is taxable to the holders...

Section 290.993 — Special Limited Adjustment. - (a) For an individual, estate, or trust, or a partnership...

Chapter 290A — Property Tax Refund

Section 290A.01 — Citation. - This chapter may be cited as the "State of Minnesota...

Section 290A.02 — Purpose. - The purpose of this chapter is to provide property tax...

Section 290A.03 — Definitions. - Subdivision 1. Generally. The following words, terms, and phrases when...

Section 290A.04 — Refund Allowable. - Subdivision 1. Refund. A refund shall be allowed each claimant...

Section 290A.05 — Combined Household Income. - If a person occupies a homestead with another person not...

Section 290A.07 — Claims Payments. - Subdivision 1. Authority. Allowable claims filed pursuant to the provisions...

Section 290A.08 — One Claimant Per Household. - Only one claimant per household per year is entitled to...

Section 290A.09 — Proof Of Claim. - Every claimant shall supply to the commissioner of revenue, in...

Section 290A.091 — Claims Of Tenants In Leasehold Cooperatives. - The cooperative manager of a leasehold cooperative shall furnish a...

Section 290A.10 — Proof Of Taxes Paid. - If requested by the commissioner of revenue, a claimant who...

Section 290A.11 — Objections To Claims. - Subdivision 1. [Repealed, 1990 c 480 art 1 s 45]...

Section 290A.13 — No Relief Allowed In Certain Cases. - No claim for relief under this chapter shall be allowed...

Section 290A.14 — Property Tax Statement. - The county treasurer shall prepare and send a sufficient number...

Section 290A.15 — Claim Applied Against Outstanding Liability. - The amount of any claim otherwise payable under this chapter...

Section 290A.18 — Right To File Claim; Right To Receive Credit. - Subdivision 1. Claim by surviving spouse or dependent. If a...

Section 290A.19 — Owner Or Managing Agent To Furnish Rent Certificate. - (a) The owner or managing agent of any property for...

Section 290A.20 — Rules. - The commissioner shall promulgate rules which the commissioner deems appropriate...

Section 290A.23 — Appropriation. - Subdivision 1. Renters credit. There is appropriated from the general...

Section 290A.25 — Verification Of Social Security Numbers. - Annually, the commissioner of revenue shall furnish a list to...

Chapter 290B — Senior Citizens' Property Tax Deferral

Section 290B.01 — Purpose. - Minnesota's system of ad valorem property taxation does not adequately...

Section 290B.02 — Citation. - This program shall be named the "senior citizens' property tax...

Section 290B.03 — Deferral Of Property Taxes. - Subdivision 1. Program qualifications. The qualifications for the senior citizens'...

Section 290B.04 — Application For Deferral. - Subdivision 1. Initial application. (a) A taxpayer meeting the program...

Section 290B.05 — Maximum Property Tax Amount And Deferred Property Tax Amount. - Subdivision 1. Determination by commissioner. The commissioner shall determine each...

Section 290B.06 — Refunds; Offset. - For purposes of qualifying for the regular property tax refund...

Section 290B.07 — Lien; Deferred Portion. - (a) Payment by the state to the county treasurer of...

Section 290B.08 — Termination Of Deferral; Payment Of Deferred Taxes. - Subdivision 1. Termination. (a) The deferral of taxes granted under...

Section 290B.09 — State Reimbursement. - Subdivision 1. Determination; payment. The county auditor shall determine the...

Section 290B.10 — Senior Deferral Program; Information Provided. - The commissioner of revenue shall provide information about the senior...

Section 290B.11 — Forms. - The commissioner shall prescribe the content, format, and manner of...

Chapter 290C — Sustainable Forest Resource Management Incentive

Section 290C.01 — Purpose. - It is the policy of this state to promote sustainable...

Section 290C.02 — Definitions. - Subdivision 1. Application. When used in sections 290C.01 to 290C.13,...

Section 290C.03 — Eligibility Requirements. - (a) Land may be enrolled in the sustainable forest incentive...

Section 290C.04 — Applications. - (a) A landowner may apply to enroll forest land for...

Section 290C.05 — Annual Certification And Monitoring. - (a) On or before May 15 of each year, beginning...

Section 290C.055 — Length Of Covenant. - (a) Claimants enrolling any land that is subject to a...

Section 290C.06 — Calculation Of Average Estimated Market Value; Managed Forest Land. - The commissioner shall annually calculate a statewide average estimated market...

Section 290C.07 — Calculation Of Incentive Payment. - (a) An approved claimant under the sustainable forest incentive program...

Section 290C.08 — Annual Incentive Payment; Appropriation. - Subdivision 1. Annual payment. An incentive payment for each acre...

Section 290C.09 — Removal For Property Tax Delinquency. - The commissioner shall immediately remove any land enrolled in the...

Section 290C.10 — Withdrawal Procedures. - (a) The current owner of land enrolled under the sustainable...

Section 290C.101 — Transfer Of Ownership. - Subdivision 1. Definitions. (a) For purposes of this section, the...

Section 290C.11 — Penalties For Removal. - (a) If the commissioner determines that land enrolled in the...

Section 290C.12 — Death Of Claimant. - Within one year after the death of the claimant, the...

Section 290C.13 — Appeals. - Subdivision 1. Claimant right to reconsideration. A claimant may obtain...

Chapter 291 — Estate Tax

Section 291.005 — Definitions. - Subdivision 1. Scope. Unless the context otherwise clearly requires, the...

Section 291.01 — Tax Imposed. - A tax is hereby imposed upon the transfer of estates...

Section 291.016 — Minnesota Taxable Estate. - Subdivision 1. General. For purposes of the tax under this...

Section 291.03 — Rates. - Subdivision 1. Tax amount. The tax imposed must be computed...

Section 291.031 — Credit. - (a) The estate of a nonresident decedent that is subject...

Section 291.075 — Special Use Valuation Of Qualified Property. - If, after the final determination of the tax imposed by...

Section 291.12 — Collection Of Tax By Representative Or Trustee. - Subdivision 1. Requirement. Any representative or trustee who has in...

Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue. - Subdivision 1. Requirement. All taxes imposed by this chapter shall...

Section 291.16 — Power Of Sale. - Every executor, administrator, or trustee shall have full power to...

Section 291.21 — Letters Of Administration. - Subdivision 1. Rights of commissioner. The commissioner shall have the...

Section 291.215 — Valuation Of Estate. - Subdivision 1. Determination. All property includable in the Minnesota gross...

Section 291.27 — Unpaid Tax; Omitted Property. - Any tax due and unpaid under the provisions of this...

Chapter 293 — Educational Institutions; Exempt Property, Income

Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution. - When real property shall be conveyed to any educational institution...

Section 293.02 — Person. - For all purposes of this chapter, the word "person" shall...

Section 293.03 — Place Of Taxation; Lien. - Such annuity or income shall have a taxable status in...

Section 293.04 — Annual Report By Taxpayer. - Every person to whom any such annuity or income payments...

Section 293.05 — Report By Educational Institution. - It shall be the duty of every such educational institution...

Section 293.06 — Consideration And Determination Of Report. - Upon the receipt of the report provided for in section...

Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue. - If any person subject to the tax provided by this...

Section 293.08 — Date Of Payment; Penalty For Nonpayment. - Such tax shall be due and payable to the commissioner...

Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold. - Every educational institution making such income or annuity payments which...

Section 293.10 — Draft On Delinquent; Evidence. - On or before the tenth day of June, in each...

Section 293.11 — Notice To Taxpayer; Action By Commissioner Of Revenue; Interest; Lien Of Judgment; Sale. - The commissioner of management and budget, within ten days after...

Section 293.12 — False Report; Perjury. - Any person who, for the purpose of evading the payment...

Section 293.13 — Examination Of Books And Papers; Refusal As Misdemeanor. - All books, contracts, deeds, instruments, correspondence, and memoranda relating to,...

Section 293.14 — Refund Of Tax Erroneously Collected; Disposition Of Proceeds. - Out of the proceeds of the taxes imposed hereby, including...

Section 293.15 — Forms. - The commissioner shall prescribe the content, format, and manner of...

Chapter 295 — Gross Revenues And Gross Receipts Taxes

Section 295.50 — Definitions. - Subdivision 1. Definitions. For purposes of sections 295.50 to 295.59,...

Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue. - Subdivision 1. Business transactions in Minnesota. A hospital, surgical center,...

Section 295.52 — Taxes Imposed. - Subdivision 1. Hospital tax. A tax is imposed on each...

Section 295.53 — Exclusions And Exemptions; Special Rules. - Subdivision 1. Exclusions and exemptions. (a) The following payments are...

Section 295.54 — Credit For Taxes Paid. - Subdivision 1. Taxes paid to another state. A hospital, surgical...

Section 295.55 — Payment Of Tax. - Subdivision 1. Scope. The provisions of this section apply to...

Section 295.56 — Transfer Of Accounts Receivable. - When a hospital, surgical center, health care provider, or wholesale...

Section 295.57 — Collection And Enforcement; Refunds; Application Of Other Chapters; Access To Records; Interest On Overpayments. - Subdivision 1. Application of other chapters. Unless specifically provided otherwise...

Section 295.58 — Deposit Of Revenues And Payment Of Refunds. - The commissioner shall deposit all revenues, including penalties and interest,...

Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund. - Notwithstanding any law to the contrary, and notwithstanding section 645.33,...

Section 295.582 — Authority. - Subdivision 1. Tax expense transfer. (a) The tax expense generated...

Section 295.59 — Severability. - If any section, subdivision, clause, or phrase of sections 295.50...

Section 295.75 — Liquor Gross Receipts Tax. - Subdivision 1. Definitions. (a) For purposes of this section, the...

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Minnesota Statutes Chapters 289A - 295 — Various State Taxes And Programs

Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs