Definitions, income and franchise taxes, Minn. Statutes 2015 290.01
Dividends
Exempt-interest dividends, Minn. Statutes 2015 289A.12
Income and franchise taxes, deductions allowed, Minn. Statutes 2015 290.21
Franchise taxes, minimums, exemptions, Minn. Statutes 2015 290.0922
Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2015 290.015
Income, distribution of trust interests, Minn. Statutes 2015 501C.1106
Income and franchise taxes
Dividends, deductions allowed, Minn. Statutes 2015 290.21
Exemption, Minn. Statutes 2015 290.0921, 290.0922
Net operating loss deduction, disallowed, Minn. Statutes 2015 290.095
Information returns (taxes)
Filing, Minn. Statutes 2015 289A.12, 289A.18, 289A.19
Statements to payees, Minn. Statutes 2015 289A.12
Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2015 290.015
Principal, distribution of trust interests, Minn. Statutes 2015 501C.1106