Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 290 — Income And Franchise Taxes

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...

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Minnesota Statutes Chapters 289A - 295 — Various State Taxes And Programs Chapter 290 — Income And Franchise Taxes

Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 290 — Income And Franchise Taxes