Minnesota Statutes and Minnesota Rules Index (topics)
CORPORATIONS
Acknowledgments, power to take, Minn. Statutes 2026 358.25
Affidavits, dissolution proceedings, evidence, Minn. Statutes 2026 316.18
Affidavits of identification, instruments affecting title to real property, evidence, Minn. Statutes 2026 507.29
Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES
Affiliated group of corporations, services between, sales and use taxes, exclusion, Minn. Statutes 2026 297A.61
Affiliates, corporations defined as, Minn. Statutes 2026 513.41
Agents
Acknowledgments in a representative capacity, Minn. Statutes 2026 358.52
Appointment, receivers, duties, Minn. Statutes 2026 316.11
Corporate fiduciary agents, attorney fees, Minn. Statutes 2026 481.02
Lawsuits, jurisdiction, Minn. Statutes 2026 543.19
Political contributions, violations, Minn. Statutes 2026 211B.15
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Transfer agents
Defined, Minn. Statutes 2026 520.21
Security transfers, see Transfer agents under SECURITIES
Agricultural business enterprise loan program, Minn. Rules 1652.0010 to 1652.0080
Agricultural credit corporations, state chartered, loans, interest rate limitations, Minn. Statutes 2026 334.061
Agricultural land, acquisition of title, Minn. Statutes 2026 500.221, 500.24
Air pollution, see CLEAN INDOOR AIR ACT
Alarm and communication systems, see under ELECTRICAL SYSTEMS
American employers, corporations defined as, Minn. Statutes 2026 268.035
Answers
Time, Minn. Statutes 2026 5.25
Violations, complaints, Minn. Statutes 2026 316.02
Appeals, removal of officers or trustees, effect, Minn. Statutes 2026 316.04
Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2026 481.02
Aquatennial, trademark or trade name, Minn. Statutes 2026 333.14 to 333.16
Aquatic pest control applicators, licenses, Minn. Statutes 2026 18B.32
Architects, licenses, Minn. Statutes 2026 326.14
Articles of incorporation, see ARTICLES OF INCORPORATION
Amendments, assignment and satisfaction of mortgages, Minn. Statutes 2026 507.411
Violations, Minn. Statutes 2026 316.06
Assessments
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Assets
Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY
Distributions, see same under this topic
Diversion, fine, Minn. Statutes 2026 609.52
Evidence of, Minn. Statutes 2026 316.18
Iranian investments, divestiture of, Minn. Statutes 2026 11A.244
Personal property, see same under this topic
Real property, see same under this topic
Sale, lease, transfer, or other disposition, deed taxes, see DEED TAXES
Sequestration, Minn. Statutes 2026 316.05
Associations or groups acting as, lawsuits against, Minn. Statutes 2026 556.01
Assumed names, see ASSUMED NAMES
Attorney general, duties regarding
Annulment of incorporation, lawsuits, Minn. Statutes 2026 556.06
Execution to collect costs, Minn. Statutes 2026 556.09
Judgment against corporation, judgment roll, filing with secretary of state, Minn. Statutes 2026 556.12
Judgment of dissolution, Minn. Statutes 2026 556.08
Prosecution, Minn. Statutes 2026 8.03
Receivership, Minn. Statutes 2026 556.10
Vacation of charter, Minn. Statutes 2026 556.07
Attorneys for corporation
Acknowledgments in a representative capacity, Minn. Statutes 2026 358.52
Conveyance of real property, Minn. Statutes 2026 507.05
Corporate fiduciary agents, Minn. Statutes 2026 481.02
Political contributions, violations, Minn. Statutes 2026 211B.15
Auctioneers, licenses, Minn. Statutes 2026 330.01
Authorized farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Bail bond corporations, Minn. Statutes 2026 629.70
Bikeways cooperation, model standards, Minn. Statutes 2026 160.262
Board of directors
Appointments by, attorneys, conveyance of real property, Minn. Statutes 2026 507.05
Compensation and salaries, Minn. Statutes 2026 268.035
Corporations created by territorial legislature, Minn. Statutes 2026 302A.92
Definitions, Minn. Statutes 2026 322C.0102
Directors
Debt prorating companies, licenses, Minn. Statutes 2026 45.0292
Defined as fiduciaries, Minn. Statutes 2026 336.3-307
Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783
Duties, neglect of or refusal to perform, corporate debts resulting from, liability, Minn. Statutes 2026 300.64
Lawsuits, corporate debt, liability, Minn. Statutes 2026 300.64
Liability
Enforcement, hearings, Minn. Statutes 2026 316.17
Generally, Minn. Statutes 2026 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2026 268.063
Meetings, court-ordered, Minn. Statutes 2026 316.03
Resolutions by, Minn. Statutes 2026 507.05
Board of trustees, corporations created by territorial legislature, Minn. Statutes 2026 302A.92
Bondholders, dissolution petitions, Minn. Statutes 2026 316.07
Bonds (officers and fiduciaries)
Receivers, Minn. Statutes 2026 316.11
Border cities, seed capital investment credit, Minn. Statutes 2026 116J.8732, 290.06
Breach of fiduciary duty, directors' liability, limitations, Minn. Statutes 2026 300.64
Breach of loyalty, directors, liability, Minn. Statutes 2026 300.64
Business affairs
Dissolution petitions, Minn. Statutes 2026 316.07
Suspension, Minn. Statutes 2026 316.06
Business association, corporations defined as, Minn. Statutes 2026 345.31
Business corporation law, election of application, Minn. Statutes 2026 302A.021
Business corporations, see BUSINESS CORPORATIONS
Business entities, corporations defined as, Minn. Statutes 2026 60K.31
Business filings, fraudulent prevention, see BUSINESS FILING FRAUD PREVENTION ACT
Businesses, corporations defined as, Minn. Statutes 2026 363A.03
Businesses, corporations defined as, state contracts, Minn. Rules 1230.0150
C corporations, income, tax treatment, Minn. Statutes 2026 290.17
Canada, investments in, insurance companies, Minn. Statutes 2026 60A.11
Capital gains and losses
Additions to income, Minn. Statutes 2026 290.0133
Net income, Minn. Statutes 2026 290.01, 290.9728
Subtractions from income, Minn. Statutes 2026 290.0134
Capital gains and losses, unitary business taxes, aggregation of capital gains and losses, Minn. Rules 8019.0500
Capital stock, see Shares under this topic
Cemetery corporations, see CEMETERY ASSOCIATIONS
Certificates and certification, documents, filing fees, Minn. Statutes 2026 5.12
Certificates of incorporation
Board of directors, Minn. Statutes 2026 300.64
Definitions, business corporation law, Minn. Statutes 2026 302A.011
Violations, Minn. Statutes 2026 316.06
Certified copies
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2026 302A.92
Dissolution decrees, Minn. Statutes 2026 316.09
Charitable corporations, see CHARITABLE CORPORATIONS
Chartered, professional firms, names, Minn. Statutes 2026 319B.05
Charters
Amendments, mortgages, Minn. Statutes 2026 507.411
Surrender, racketeering, Minn. Statutes 2026 609.911
Vacating, lawsuits, Minn. Statutes 2026 556.07 to 556.11, 556.13
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Cities, see Corporations under CITIES
Claims against
Dissolution proceedings, Minn. Statutes 2026 316.15 to 316.17
Liquidation proceedings, foreign-money claims, Minn. Statutes 2026 548.40 to 548.53
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Surplus, order of distribution, Minn. Statutes 2026 316.23
Clearing corporations, see under SECURITIES
Clerical service corporations
Banks, Minn. Statutes 2026 48.89, 48.892
Savings banks, Minn. Statutes 2026 50.085, 50.1465
Clerical service (data processing) corporations
Credit unions, accounting and bookkeeping duties, Minn. Rules 2675.6100
Savings associations, accounting and bookkeeping duties, Minn. Rules 2675.3155, 2675.3170
Closely held corporations, see under BUSINESS CORPORATIONS
Collection agencies, see COLLECTION AGENCIES
Collections, scientific or works of art, exhibitions, first class cities, Minn. Statutes 2026 450.21, 450.22
Commercial telephone solicitation, exemption, Minn. Statutes 2026 325E.26
Committees, corporations defined as, Minn. Statutes 2026 211B.01
Community development corporations, Minn. Statutes 2026 116J.980, 116J.982, 116L.19, 462A.21
Compensation and salaries, claims, sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Complaints
Answers, time, Minn. Statutes 2026 5.25
Attorney general, duties, Minn. Statutes 2026 316.02, 316.06
Unsatisfactory execution of judgments, Minn. Statutes 2026 316.05
Violations, generally, Minn. Statutes 2026 316.02, 316.06
Consolidations
Constituent corporations, effect on, Minn. Statutes 2026 300.15
Corporate identity changes, mortgage assignment and satisfaction, Minn. Statutes 2026 507.411
Deed taxes, see DEED TAXES
New corporations, Minn. Statutes 2026 300.15
Constituent corporations, consolidation, effect, Minn. Statutes 2026 300.15
Continuing dental education sponsors, Minn. Rules 3100.0100
Contracts, see STATE CONTRACTS
Community resource programs, Minn. Statutes 2026 466A.07
Soil and water conservation districts, Minn. Statutes 2026 103C.231
Contributions
Authorized contributions, Minn. Statutes 2026 300.66
Policy of state, Minn. Statutes 2026 300.67
Prior gifts, validation, Minn. Statutes 2026 300.68
Conveyances, attorneys, duties, Minn. Statutes 2026 507.05
Cooperative housing corporations
Defined as eligible mortgagors, Minn. Statutes 2026 462A.03
Directors, Minn. Statutes 2026 308A.305
Existing debt, refinancing by Housing Finance Agency, Minn. Statutes 2026 462A.05
Corporate attorneys, see Attorneys for corporation under this topic
Corporate bonds
Bondholders, dissolution petitions, Minn. Statutes 2026 316.07
Investments in, reinsurance intermediary-brokers, Minn. Statutes 2026 60A.715
Public service corporations, Minn. Statutes 2026 301B.04, 301B.05
Corporate bonds, radioactive materials, decommissioning, see Decommissioning under RADIOACTIVE MATERIALS
Corporate criminal offenders, assessments, Minnesota victims of crime account, Minn. Statutes 2026 609.1015
Corporate existence, see Dissolution under this topic
Corporate farming, see CORPORATE AND PARTNERSHIP FARMING
Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES
Corporate franchises, Minn. Statutes 2026 290.01
Corporate names
Changes, Minn. Statutes 2026 507.411
Dissolution petitions, Minn. Statutes 2026 316.07
Professional firms, required endings, Minn. Statutes 2026 319B.05
Corporate seal
Forgery, Minn. Statutes 2026 609.625
Private seals, abolished, Minn. Statutes 2026 358.01
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2026 302A.92
Counties, see Corporations under COUNTIES
Credit, Minn. Statutes 2026 334.022
Creditors
Order of payment by receiver, Minn. Statutes 2026 316.11
Rights and preferences, consolidations, effect, Minn. Statutes 2026 300.15
Currency exchanges, see CURRENCY EXCHANGES
Data, see Tax returns under this topic
Debt prorating companies, see DEBT PRORATING COMPANIES
Debts, see Indebtedness under this topic
Deeds, forms, see DEEDS
Definitions
Armories, Minn. Statutes 2026 193.139
Business corporations, Minn. Statutes 2026 302A.011, 302A.473, 302A.521
Commercial Code, Minn. Statutes 2026 336.1-201, 336.5-102
Construction manager/general contractor contracts, Minn. Statutes 2026 161.3207
Drivers' licenses, Minn. Statutes 2026 171.01
Foreign corporations, Minn. Statutes 2026 303.02
Foreign-influenced corporations, Minn. Statutes 2026 211B.15
Fraudulent Transfer Act, Minn. Statutes 2026 513.41
Housing, statutory warranties, Minn. Statutes 2026 327A.01
Human Rights Act, Minn. Statutes 2026 363A.03
Income and franchise taxes, Minn. Statutes 2026 290.01
Insurance law, Minn. Statutes 2026 60K.31
Investments of Insurers Act, Minn. Statutes 2026 60L.01
Limited liability companies, Minn. Statutes 2026 322C.0102
Occupational safety and health, Minn. Statutes 2026 182.651
Public utilities, Minn. Statutes 2026 216B.02
Simplification of fiduciary security transfers, Minn. Statutes 2026 520.21
Small Employer Health Benefit Act, Minn. Statutes 2026 62L.02
State contracts, Minn. Rules 1230.0150
Unclaimed property, disposition, Minn. Statutes 2026 345.31
Unemployment Insurance Law, Minn. Statutes 2026 268.035
Uniform Custodial Trust Act, Minn. Statutes 2026 529.01
Unitary business taxes, Minn. Rules 8019.0100
Warehouses, Minn. Statutes 2026 231.01
Workers' compensation, Minn. Statutes 2026 176.183
Dentistry, unlawful practice, Minn. Statutes 2026 150A.11
Detectives, see Corporations under DETECTIVES
Development corporations, Minn. Statutes 2026 174.02, 301.71 to 301.84, 302A.031
Directors, see Board of directors under this topic
Disability access, cost of providing, income, subtractions, Minn. Statutes 2026 290.0134
Disclosure
Corporate tax returns, Minn. Statutes 2026 270B.03, 270B.14
Notice of business activities reports, Minn. Statutes 2026 270B.14
Dissolution
By attorney general, Minn. Statutes 2026 316.06
Claims against, see same under this topic
Decrees, Minn. Statutes 2026 316.06 to 316.09
Grounds, Minn. Statutes 2026 316.06, 316.07
Hearings, notice, Minn. Statutes 2026 316.08
Involuntary dissolution, Minn. Statutes 2026 28A.0753
Judgments, Minn. Statutes 2026 556.08
Petitions, Minn. Statutes 2026 316.07
Political contributions, violations, effect, Minn. Statutes 2026 211B.15
Receivers and receivership, see same under this topic
Restraint of trade, Minn. Statutes 2026 325D.60, 325D.61
Distributions
Debt payment, avoiding, Minn. Statutes 2026 609.52
Defined as income, Minn. Statutes 2026 501C.1103
Liquidation proceedings, foreign-money claims, Minn. Statutes 2026 548.40 to 548.53
Priority of obligations, Minn. Statutes 2026 316.11
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Surplus, order of priority, Minn. Statutes 2026 316.23
Time of entitlement, Minn. Statutes 2026 501C.1104
Divested corporations, income tax returns, filing, due dates, Minn. Statutes 2026 289A.18
Dividends, see DIVIDENDS
Distribution of trust interests, Minn. Statutes 2026 501C.1106
Income and franchise taxes, deductions allowed, Minn. Statutes 2026 290.21
Payment, Minn. Statutes 2026 300.64
Divisions, public utilities, affiliated interests, Minn. Statutes 2026 216B.48
Domestic corporations, see BUSINESS CORPORATIONS
Employee stock ownership plan interests, professional firms, Minn. Statutes 2026 319B.07
Employees
Appearance for corporation, Minn. Statutes 2026 481.02
Corporate tax returns, inspection, rights, Minn. Statutes 2026 270B.03
Indemnification, Minn. Statutes 2026 181.970
Liability, unemployment insurance tax violations, Minn. Statutes 2026 268.063
Political contributions, Minn. Statutes 2026 211B.15
Tax liability, delinquent personal property taxes, Minn. Statutes 2026 277.21
Employers, corporations defined as
Occupational safety and health, Minn. Statutes 2026 182.651
Unemployment Insurance Law, Minn. Statutes 2026 268.035
Employment agencies, see EMPLOYMENT AGENCIES
Enterprise Minnesota, Inc., Minn. Statutes 2026 116O.01 to 116O.20
Equity interests
Defined as securities, Minn. Statutes 2026 336.8-103
Distribution of trust interests, Minn. Statutes 2026 501C.1106
Evidence
Corporate identity changes, Minn. Statutes 2026 507.411
Dissolution proceedings, Minn. Statutes 2026 316.18
Instruments for payment of money, use as, Minn. Statutes 2026 602.03
Executions (creditors remedies), supplementary proceedings, order to appear, Minn. Statutes 2026 575.02
Executive officers, definitions, workers' compensation, Minn. Statutes 2026 176.011
Exemptions, real property appraisers licensure, Minn. Statutes 2026 82B.03
Family farm corporations, see under CORPORATE AND PARTNERSHIP FARMING
Farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Farm lands, ownership, Minn. Statutes 2026 500.24
Farmers' mutual fire insurance companies, see FARMERS MUTUAL FIRE INSURANCE COMPANIES
FDIC, see FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC)
Federal Savings and Loan Insurance Corporation, see FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION
Federal taxable income
Additions, Minn. Statutes 2026 290.0133
Sales factor, determination, Minn. Statutes 2026 290.191
Subtractions, Minn. Statutes 2026 290.0134
Fees
Independent contractors, workers' compensation coverage, Minn. Statutes 2026 176.041
Service of process, Minn. Statutes 2026 5.25
Fiduciaries
Adverse claims, security transfers, Minn. Statutes 2026 520.25
Officers of corporations defined as, Minn. Statutes 2026 520.01
Film corporations, movies, license violations, Minn. Statutes 2026 326.53
Financial corporations, see FINANCIAL INSTITUTIONS
Fines
Criminal convictions, Minn. Statutes 2026 630.17
Political contributions, violations, Minn. Statutes 2026 211B.15
Flying clubs, Minn. Rules 8800.4100 to 8800.4600
Foreign corporations, see FOREIGN CORPORATIONS
Foreign-influenced corporations, Minn. Statutes 2026 211B.15
Fraternal corporations, cemeteries established before 1885, Minn. Statutes 2026 306.07, 306.08
Freestanding outpatient surgical centers, licenses, Minn. Rules 4675.0300
Funds and accounts, see MULTIPARTY ACCOUNTS
Good faith, acts or omissions not in good faith, directors, liability, Minn. Statutes 2026 300.64
Health care providers, corporations defined as, Minn. Statutes 2026 62A.63
Hearings
Dissolution, Minn. Statutes 2026 316.08, 316.16
Hostile takeovers, see CORPORATE TAKEOVERS
Household goods warehouse operators, see under WAREHOUSES
Housing and redevelopment authorities, formation authorized, for housing projects, Minn. Statutes 2026 469.012
Improvements, defined as personal property, Minn. Statutes 2026 272.03
Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES
Evasion, Minn. Rules 8034.0100
Overpayments, refunds, Minn. Rules 8050.0100
Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500
Wildlife checkoff designation, Minn. Rules 8043.0200
Incorporation
Certificates of incorporation, see same under this topic
Destruction, documents filed with county recorder, Minn. Statutes 2026 386.46
Dissolution petitions, Minn. Statutes 2026 316.07
Indebtedness
Consolidations, effect, Minn. Statutes 2026 300.15
Dissolution proceedings, Minn. Statutes 2026 316.07, 316.11
Insufficient funds, Minn. Statutes 2026 316.14
Insurance companies, investments, admitted assets, Minn. Statutes 2026 60A.11
Liability, Minn. Statutes 2026 300.64
Nature and extent, evidence, Minn. Statutes 2026 316.18
Neglect or refusal to discharge, Minn. Statutes 2026 316.06
Receivers, duties, Minn. Statutes 2026 316.11
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Surplus, order of distribution, Minn. Statutes 2026 316.23
Indemnification, exception, Minn. Statutes 2026 181.970
Independent expenditures, see Political contributions under CONTRIBUTIONS
Information returns (taxes)
Due dates, Minn. Statutes 2026 289A.18
Extensions, Minn. Statutes 2026 289A.19
Generally, Minn. Statutes 2026 289A.12
Injunctions, violations, generally, Minn. Statutes 2026 316.02
Insignias, see INSIGNIAS
Insolvency
Dissolution, Minn. Statutes 2026 316.06
Dividends, payment, directors, liability, Minn. Statutes 2026 300.64
Forfeiture of rights, Minn. Statutes 2026 316.06
Insurance taxes, see INSURANCE TAXES
Interest rates, see INTEREST
Interior designers, certification, Minn. Statutes 2026 326.14
International Association of Corporation Administrators, approvals by, UCC financing statements, amendments, addenda, Minn. Rules 8280.0040
Internet service providers, search warrants, production of records, Minn. Statutes 2026 626.18
Intervenors, attorney general, public interest matters, Minn. Statutes 2026 316.10
Investments in, Investment Board, Minn. Statutes 2026 11A.24
Investments permitted
MNvest program, eligibility, Minn. Statutes 2026 80A.461
Savings association accounts, Minn. Statutes 2026 51A.31
Judgments
Criminal fines, Minn. Statutes 2026 630.17
Dissolution, Minn. Statutes 2026 556.08, 556.09, 556.10
Landscape architects, license, Minn. Statutes 2026 326.14
Large corporations, income and franchise taxes, Minn. Statutes 2026 289A.26
Lawsuits
Actions against, exemption, Minn. Statutes 2026 316.24
Annulment or dissolution of incorporation, Minn. Statutes 2026 556.06 to 556.10
Appearance for corporation, Minn. Statutes 2026 481.02
Business activities report, failure to file on time, Minn. Statutes 2026 290.371
Conciliation court actions, appearance for, Minn. Statutes 2026 491A.02
Directors, liability, Minn. Statutes 2026 300.64
Mode of prosecution, Minn. Statutes 2026 316.01
Officers, liability, Minn. Statutes 2026 300.64
Parties to suits, see same under this topic
Place of trial, venue, Minn. Statutes 2026 542.09
Pleadings, verification, Minn. Statutes 2026 544.15
Prohibited actions, Minn. Statutes 2026 316.01
Proof of incorporation, Minn. Statutes 2026 544.21
Public interest matters, Minn. Statutes 2026 316.10
Receivers and receivership, see same under this topic
Termination of corporate existence, Minn. Statutes 2026 28A.0753
Vacating charter, Minn. Statutes 2026 556.07 to 556.10
Legal newspapers, availability, Minn. Statutes 2026 331A.02
Legal representatives, corporate tax returns, inspection, rights, Minn. Statutes 2026 270B.03
Lessors of employees
Unemployment insurance taxes, Minn. Statutes 2026 268.046
Workers' compensation, Minn. Statutes 2026 79.255
Liabilities and obligations, see Indebtedness under this topic
Liability
Corporate franchise taxes, Minn. Statutes 2026 289A.31
Internet service providers, search warrants, Minn. Statutes 2026 626.18
Labor or sex trafficking, Minn. Statutes 2026 609.284
Officers, see same under this topic
Restraint of trade, Minn. Statutes 2026 325D.61
Security transfers, transfer agents, see Transfer agents under SECURITIES
Taxes, Minn. Statutes 2026 270C.56
License holders, corporations defined as, Minn. Statutes 2026 142B.01, 245A.02
Licenses, Minn. Statutes 2026 270C.72
Licenses, radioactive materials, see Licenses under RADIOACTIVE MATERIALS
Liens, consolidations, effect, Minn. Statutes 2026 300.15
Life insurance companies, subsidiaries, investments, Minn. Statutes 2026 61A.281
Limited, Ltd., professional firms, names, Minn. Statutes 2026 319B.05
Limousine services, Minn. Rules 8880.0100 to 8880.1400
Liquidation
Distribution of trust interests, Minn. Statutes 2026 501C.1106
Distribution proceedings, foreign-money claims, Minn. Statutes 2026 548.40 to 548.53
Services incidental to, debt management services providers, exclusion, Minn. Statutes 2026 332A.02
Loans to
Requirements, Minn. Rules 2675.0600
Local governments, creation, Minn. Statutes 2026 465.717, 465.719
Mail order businesses, see MAIL ORDER SALES
Managers
Appearance for association, Minn. Statutes 2026 481.02
Life insurance, insurable interest in life of insured, Minn. Statutes 2026 60A.0783
Manufactured homes, see Corporations under MANUFACTURED HOMES
Members of corporation
Dissolution petitions, Minn. Statutes 2026 316.07
Meetings, Minn. Statutes 2026 316.03
Petitions by, dissolution, Minn. Statutes 2026 316.07
Priority of obligations, Minn. Statutes 2026 316.11
Mentally ill persons, residential facilities for adults, licenses, Minn. Rules 9520.0510
Mergers
Corporate identity changes, Minn. Statutes 2026 507.411
Deed taxes, see DEED TAXES
Distribution of trust interests, Minn. Statutes 2026 501C.1106
Mining operations, permits, applications, Minn. Rules 6130.4300
Minnesota Business Finance, Inc., Minn. Statutes 2026 116S.01 to 116S.11
Minnesota employees insurance program, see under HEALTH AND ACCIDENT INSURANCE
Misconduct, intentional, directors, liability, Minn. Statutes 2026 300.64
Mortgage corporations, see MORTGAGE CORPORATIONS
Mortgages, assignment and satisfaction, corporate identity changes, prima facie evidence, Minn. Statutes 2026 507.411
Motion picture corporations, license violations, Minn. Statutes 2026 326.53
Motor carriers, see MOTOR CARRIERS
Motor vehicles, previously registered in Minnesota, sales taxes, exemption, Minn. Statutes 2026 297B.03
Municipal corporations, see MUNICIPAL CORPORATIONS
Mutual reinsurance or guaranty associations, Minn. Statutes 2026 67A.40 to 67A.43
Names, see Corporate names under this topic
Names, definitions, drivers' licenses, motor vehicle records, Minn. Rules 7410.0100
Negotiable instruments, ultra vires acts, rescission of negotiation, Minn. Statutes 2026 336.3-202
Net income
Franchise tax measured by, Minn. Statutes 2026 290.02
Nondeductible items, Minn. Statutes 2026 290.10
Understatement, effect, Minn. Statutes 2026 290.34
Nonprofit corporations, see NONPROFIT CORPORATIONS
Nonprofit health service plan corporations, see NONPROFIT HEALTH SERVICE PLAN CORPORATIONS
Nonprofit hospital service corporations, see NONPROFIT HOSPITAL SERVICE CORPORATIONS
Nursing homes, see NURSING HOMES
Obligations, see Indebtedness under this topic
Officers
Absentee corporate officers, service of process on, Minn. Statutes 2026 543.08
Acknowledgments in a representative capacity, Minn. Statutes 2026 358.52
Appearance for corporation, Minn. Statutes 2026 481.02
Benefits or wage supplements, failure to pay, Minn. Statutes 2026 181.74
Corporate tax returns, inspection, rights, Minn. Statutes 2026 270B.03
Courts, powers, Minn. Statutes 2026 316.03
Debt prorating companies, licenses, Minn. Statutes 2026 45.0292
Defined as employees, Minn. Statutes 2026 290.92
Defined as fiduciaries, Minn. Statutes 2026 520.01
Definitions
Commercial Code, Minn. Statutes 2026 336.1-201, 336.3-307
Uniform Fiduciaries Act, Minn. Statutes 2026 520.01
Withholding (taxes), Minn. Statutes 2026 290.92
Workers' compensation, uninsured and self-insured employers, Minn. Statutes 2026 176.183
Documents, drafting, Minn. Statutes 2026 481.02
Duties, neglect of or refusal to perform, Minn. Statutes 2026 300.64, 586.10
Environmental crimes, knowledge, Minn. Statutes 2026 609.671
Execution by, Minn. Statutes 2026 575.02, 575.07
Executive officers, workers' compensation, Minn. Statutes 2026 176.011
Fiduciary agents, legal work, Minn. Statutes 2026 481.02
Lawsuits, corporate debt, liability, Minn. Statutes 2026 300.64
Liability
Neglect of or refusal to perform duties, Minn. Statutes 2026 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2026 268.063
Unfair discrimination and competition, Minn. Statutes 2026 325D.071
Misconduct, Minn. Statutes 2026 316.03
Oaths, power to administer, Minn. Statutes 2026 358.25
Payment by, fines and penalties, Minn. Statutes 2026 316.03
Political contributions, violations, Minn. Statutes 2026 211B.15
Public officials and public bodies, powers, Minn. Statutes 2026 316.03
Removal, Minn. Statutes 2026 316.03, 316.04
Reports given, official conduct, Minn. Statutes 2026 316.03
Service of process on, Minn. Statutes 2026 5.25
Suspension, Minn. Statutes 2026 316.03, 316.04
Tax liability, delinquent personal property taxes, Minn. Statutes 2026 277.21
Theft, timber on state lands, Minn. Statutes 2026 90.301
Unemployment insurance, noncovered employment, Minn. Statutes 2026 268.035
Vacancies, Minn. Statutes 2026 316.03, 316.04
Operators of vehicles transporting wheelchair users, corporations defined as, Minn. Statutes 2026 299A.11
Orders
Directors, liability, service of notice, Minn. Statutes 2026 316.17
Dissolution, Minn. Statutes 2026 316.06 to 316.09, 316.15
Public interest matters, complaints or petitions, service on attorney general, Minn. Statutes 2026 316.10
Removal of officers or trustees, Minn. Statutes 2026 316.04
Sequestration of property, Minn. Statutes 2026 316.05
Surplus, order of distribution, Minn. Statutes 2026 316.23
Organizations, corporations defined as, Minn. Statutes 2026 322C.1001
Owners
Distribution of trust interests, Minn. Statutes 2026 501C.1106
Life insurance, insurable interest in life of insured required, Minn. Statutes 2026 60A.0783
Workers' compensation duties, Minn. Statutes 2026 171.01, 176.183
Parental corporations, child labor, Minn. Rules 5200.0930
Participation in, nonprofit corporations, authorized, Minn. Statutes 2026 317A.161
Parties to suits
Attorney general, public interest matters, Minn. Statutes 2026 316.10
Receivers, Minn. Statutes 2026 316.11, 316.19
Payments by, information returns (taxes), filing, Minn. Statutes 2026 289A.12
Payments to, fines and penalties, Minn. Statutes 2026 316.03
Personal estate, defined as personal property, personal property taxes, Minn. Statutes 2026 272.03
Personal property
Consolidations, effect, Minn. Statutes 2026 300.15
Dissolution petitions, Minn. Statutes 2026 316.07
Tax liens, Minn. Statutes 2026 270C.63, 272.481
Personal property taxes, see under PROPERTY TAXES
Pharmacists and pharmacies
Responsibility for actions, Minn. Rules 6800.0110
Transfer requiring relicensure, Minn. Rules 6800.0500
Pipefitting corporations, see PIPEFITTERS
Policy of state, corporate contributions, Minn. Statutes 2026 300.67
Political contributions, see Corporate political contributions under CONTRIBUTIONS
Power of attorney, real estate transactions, Minn. Statutes 2026 523.17
Primary employment sites, corporations defined as, Minn. Statutes 2026 148.7802
Priorities and preferences
Dissolution, priority of obligations, Minn. Statutes 2026 316.11
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Surplus, order of distribution, Minn. Statutes 2026 316.23
Private agencies, corporations defined as, Minn. Statutes 2026 142B.01
Private foundations law, Minn. Statutes 2026 317A.113
Professional association (P.A.), professional firms, names, required endings, Minn. Statutes 2026 319B.05
Professional corporation (P.C.), professional firms, names, required endings, Minn. Statutes 2026 319B.05
Professional engineers, licenses, Minn. Statutes 2026 326.14
Professional firms, see PROFESSIONAL FIRMS
Professional service corporation (P.S.C.), professional firms, names, required endings, Minn. Statutes 2026 319B.05
Property
Assets, see same under this topic
Basis, federal and state income taxes, Minn. Statutes 2026 290.0135
Property taxes, see PROPERTY TAXES
Protective agents, see Corporations under PROTECTIVE AGENTS (BODYGUARDS)
Public benefit corporations, Minn. Statutes 2026 304A.001 to 304A.301
Public corporations, see PUBLIC CORPORATIONS
Public service corporations, see PUBLIC SERVICE CORPORATIONS
Real property
Consolidations, effect, Minn. Statutes 2026 300.15
Conveyances, Minn. Statutes 2026 507.05
Dissolution petitions, Minn. Statutes 2026 316.07
Land registrations, see Corporations under LAND REGISTRATION
Property taxes, see PROPERTY TAXES
Transactions, by power of attorney, Minn. Statutes 2026 523.17
Real property appraisers licensure, Minn. Statutes 2026 82B.03, 82B.18
Receivers and receivership
Acknowledgments in a representative capacity, Minn. Statutes 2026 358.52
Appointment
Dissolution proceedings, Minn. Statutes 2026 316.08, 316.11
Sequestration of property, Minn. Statutes 2026 316.05
Temporary receivers, Minn. Statutes 2026 316.03
Appointments by, agents, Minn. Statutes 2026 316.11
Bond, Minn. Statutes 2026 316.11
Duties and powers
Dissolved corporations, Minn. Statutes 2026 556.10
Generally, Minn. Statutes 2026 316.11
Ratable assessments, collection, Minn. Statutes 2026 316.19, 316.20
Expenses, Minn. Statutes 2026 316.05, 316.18, 316.23
Lawsuits, Minn. Statutes 2026 316.11, 316.19 to 316.21
Notice received, Minn. Statutes 2026 316.15, 316.17
Payments to, ratable assessments, Minn. Statutes 2026 316.18
Temporary receivers, Minn. Statutes 2026 316.03, 316.04
Reciprocal or interinsurance contracts, Minn. Statutes 2026 71A.01, 71A.06
Recreational camping areas, see TOURIST CAMPS
Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS
Regional channel entities, cable television, Minn. Statutes 2026 238.11, 238.43, 473.129
Registered agents, service of process on, Minn. Statutes 2026 5.25
Rehabilitation, distribution proceedings, foreign-money claims, Minn. Statutes 2026 548.40 to 548.53
Religious corporations, see RELIGIOUS CORPORATIONS
Reports given
Business activities, Minn. Statutes 2026 270B.14, 290.371
Liquor licensees, change in stock ownership, Minn. Statutes 2026 340A.303, 340A.412
Official conduct of officers, Minn. Statutes 2026 316.03
Represented persons, corporations defined as, Minn. Statutes 2026 336.3-307
Research, costs, income, subtractions, Minn. Statutes 2026 290.0134
Residential building contractors
Licenses, see under RESIDENTIAL BUILDING CONTRACTORS
Qualifying persons, see under RESIDENTIAL BUILDING CONTRACTORS
Residential care homes, see RESIDENTIAL CARE HOMES
Residential mortgage originators and servicers, Minn. Statutes 2026 58.01 to 58.17, 60K.43
Restraint of trade, liability, Minn. Statutes 2026 325D.60, 325D.61
Rights, privileges, and franchises
Forfeiture, Minn. Statutes 2026 316.06
Injunctions, Minn. Statutes 2026 316.02
Risk retention groups, see under LIABILITY INSURANCE
S corporations, see S CORPORATIONS
Sales and use taxes
Credits against use tax, Minn. Rules 8130.4400
Exemptions, Minn. Rules 8130.1200
Permits, information, Minn. Rules 8130.2500
Refunds, claims, Minn. Rules 8130.8100
Sales and use taxes, exemptions, Minn. Statutes 2026 289A.56, 469.1734
School districts
Creation, Minn. Statutes 2026 465.717, 465.719
School districts defined as, Minn. Statutes 2026 216B.02
Securities, see Fiduciaries under SECURITIES
Service corporation (S.C.), professional firms, names, Minn. Statutes 2026 319B.05
Service marks, see SERVICE MARKS
Service of process on
Absentee corporate officers, Minn. Statutes 2026 543.08
Delinquent taxes, contested case hearings, Minn. Statutes 2026 270C.72
Enforcement of liability, hearings, Minn. Statutes 2026 316.17
Generally, Minn. Statutes 2026 5.25
Public Utilities Commission, orders and notices, Minn. Statutes 2026 216.17
Withholding (taxes), noncompliance notice, Minn. Statutes 2026 270C.60
Small employers
Corporations defined as, Minn. Statutes 2026 62L.02
Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS
Smoking restrictions, see SMOKING
Social corporations, see SOCIAL CORPORATIONS
Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS
Special or local laws, Minn. Const. art 12 s 1
Sponsors of contests, corporations defined as, Minn. Statutes 2026 325F.755
Stock and stockholders, see STOCKS
Stockholders, see Shareholders under this topic
Stocks, see Shares under this topic
Subrogation, surplus, order of distribution, Minn. Statutes 2026 316.23
Subsidiary corporations
Definitions, Minn. Statutes 2026 60D.15, 322C.0102, 326B.805
Farm products dealers, parent company, liability, Minn. Statutes 2026 27.133
Insurance companies, see Subsidiaries under INSURANCE COMPANIES
Successors of a beneficiary, corporations defined as, Minn. Statutes 2026 336.5-102
Summonses, lawsuits, commencement, Minn. Statutes 2026 316.01
Surplus, order of distribution, Minn. Statutes 2026 316.23
Surveyors, licenses, Minn. Statutes 2026 326.14
Takeovers, see CORPORATE TAKEOVERS
Tax Court, representation before, Minn. Rules 8610.0010
Tax-exempt corporations, see TAX-EXEMPT CORPORATIONS
Tax incentives
Border city credits, Minn. Statutes 2026 116J.8732, 290.06
Border city new industry credit, Minn. Statutes 2026 289A.56, 469.1734
Tax liability, income and franchise taxes, Minn. Statutes 2026 290.04
Tax liens, personal property notice, filing, Minn. Statutes 2026 270C.63, 272.481
Tax returns
Corporations, see under INCOME AND FRANCHISE TAXES
Information returns (taxes), Minn. Statutes 2026 289A.12, 289A.18, 289A.19
Taxable income
Defined, Minn. Statutes 2026 290.01
Losses created or understatement of, effect, Minn. Statutes 2026 290.34
Taxable net income, deductions from, income and franchise taxes, Minn. Statutes 2026 290.21
Taxes
Delinquent taxes, Minn. Statutes 2026 270C.72
Income and franchise taxes, see same under this topic
Payment violations, personal liability, Minn. Statutes 2026 270C.56
Sales and use taxes, see same under this topic
Sequestration of property, order of disposal, Minn. Statutes 2026 316.05
Termination, see Dissolution under this topic
Toll facilities, private operators, Minn. Statutes 2026 160.84 to 160.87
Tourist camps, see TOURIST CAMPS
Towns
Creation, Minn. Statutes 2026 465.717, 465.719
Towns defined as, Minn. Statutes 2026 216B.02
Township mutual companies, see TOWNSHIP MUTUAL COMPANIES
Trademarks, see TRADEMARKS AND TRADE NAMES
Transfer agents
Defined, Minn. Statutes 2026 520.21
Security transfers, see Transfer agents under SECURITIES
Transfers of money or property, unauthorized or illegal acts set aside by courts, Minn. Statutes 2026 316.03
Transient merchant, corporation defined as, Minn. Statutes 2026 329.099
Trustees
Appeals, Minn. Statutes 2026 316.04
Boards of trustees, corporation created by territorial legislature, Minn. Statutes 2026 302A.92
Continuation or operation, powers, Minn. Statutes 2026 501C.0816
Corporations acting as, Minn. Statutes 2026 469.153, 469.161, 469.163
Corporations defined as, Minn. Statutes 2026 469.153
Trusts, see TRUSTS
Ultra vires acts
Negotiable instruments, rescission of negotiation, Minn. Statutes 2026 336.3-202
Unemployment Insurance Law, Minn. Statutes 2026 268.0625
Unitary business taxes
Capital gains and losses, aggregation, Minn. Rules 8019.0500
Centralized management, Minn. Rules 8019.0100
Common ownership, Minn. Rules 8019.0100
Credits, Minn. Rules 8019.0300
Definitions, Minn. Rules 8019.0100, 8019.0405, 8019.0500
Generally, Minn. Rules 8019.0405
Horizontal type of business, Minn. Rules 8019.0100
Presumptions, Minn. Rules 8019.0100
Refunds, Minn. Rules 8019.0405, 8019.0500
Usury, see USURY
Vendors, corporations defined as, Minn. Statutes 2026 327A.01
Viatical settlements, Minn. Statutes 2026 60A.964, 62S.01
Violations and penalties
Business activities report, failure to file on time, effect, Minn. Statutes 2026 290.371
Complaints, answers, Minn. Statutes 2026 316.02, 316.06
Dentistry, unlawful practice, Minn. Statutes 2026 150A.11
Dissolution, Minn. Statutes 2026 316.06
Forfeiture of rights, Minn. Statutes 2026 316.06
Officers, generally, Minn. Statutes 2026 316.03
Warehouse operators, see under WAREHOUSES
Workers' compensation, see WORKERS COMPENSATION
Workers' compensation commercial self-insurance groups, exclusion, Minn. Statutes 2026 79A.20
Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE
Writs of mandamus, see WRITS OF MANDAMUS