DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2022 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2022 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2022 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2022 52.09

Definitions

Business corporations, Minn. Statutes 2022 302A.011

General Assistance Act, Minn. Statutes 2022 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2022 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2022 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2022 256J.08

Distributions

Dividends defined as, Minn. Statutes 2022 302A.011

Uniform Principal and Income Act, Minn. Statutes 2022 501C.1106

Exempt-interest dividends

Regulated investment companies, reporting, Minn. Statutes 2022 289A.12

Taxable income, Minn. Statutes 2022 290.0131, 290.0133

Financial guaranty insurance, Minn. Statutes 2022 60C.03

Foreign dividends, corporations, taxable income, Minn. Statutes 2022 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2022 349.12

Income

Dividends defined as, Minn. Statutes 2022 256D.02

MFIP, exclusion, Minn. Statutes 2022 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2022 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2022 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2022 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2022 60D.20

Life insurance, policy provisions, Minn. Statutes 2022 61A.03

Mutual marine insurance companies, Minn. Statutes 2022 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2022 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2022 256J.08