Income and franchise taxes, Minn. Statutes 2017 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2017 465.722
Treatment, Minn. Statutes 2017 465.72, 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2017 353.01, 354A.011
State employees, highly compensated employees, Minn. Statutes 2017 43A.17
Teachers, see Severance pay under TEACHERS