ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2025 16A.155

Income and franchise taxes, Minn. Statutes 2025 289A.08, 290.07, 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2025 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2025 412.891

Investment companies, Minn. Statutes 2025 54.27

Regulated lenders, Minn. Statutes 2025 56.11

Requirements

Statewide accounting system, see STATEWIDE ACCOUNTING SYSTEM (SWA)

UFARS, see UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Accounting year, defined, Minn. Statutes 2025 309.50

Boarding care homes, administrators, duties, Minn. Rules 4655.1400

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2025 412.891

Corporations, unitary business taxes, Minn. Rules 8019.0100

Definitions

Accountants, Minn. Statutes 2025 326A.01

Charitable solicitations, Minn. Statutes 2025 309.50

Income tax, see INCOME AND FRANCHISE TAXES

Motor carriers, see MOTOR CARRIERS

Public utilities, see PUBLIC UTILITIES

Railroads, Minn. Rules 8830.3300, 8830.3400

Real estate brokers and agents, see REAL ESTATE BROKERS AND AGENTS

Sales and use taxes, accounting records, Minn. Rules 8130.7501

Telephone utilities, see TELEPHONE COMPANIES