DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2025 345.35

Banks, see Dividends under BANKS, Minn. Rules 2675.2240

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2025 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2025 290.21, 300.64

Credit unions, Minn. Rules 2675.6143

Credit unions, declaring, Minn. Statutes 2025 52.09

Definitions

Business corporations, Minn. Statutes 2025 302A.011

General Assistance Act, Minn. Statutes 2025 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2025 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2025 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2025 142G.02

Distributions

Dividends defined as, Minn. Statutes 2025 302A.011

Uniform Principal and Income Act, Minn. Statutes 2025 501C.1106

Exempt-interest dividends

Regulated investment companies, reporting, Minn. Statutes 2025 289A.12

Taxable income, Minn. Statutes 2025 290.0131, 290.0133

Financial guaranty insurance, Minn. Statutes 2025 60C.03

Foreign dividends, corporations, taxable income, Minn. Statutes 2025 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2025 349.12

Income

Dividends defined as, Minn. Statutes 2025 256D.02

MFIP, exclusion, Minn. Statutes 2025 142G.16

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2025 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2025 290.191

Industrial loan and thrift companies, Minn. Rules 2675.5110

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2025 53.08

Insurance holding companies, requests for shareholder approval, Minn. Rules 2720.0500

Insurance holding companies, transaction standards, Minn. Statutes 2025 60D.20

Life insurance, policy provisions, Minn. Statutes 2025 61A.03

Mutual marine insurance companies, Minn. Statutes 2025 66A.08

Public utilities, estimates, capital structure approval, filing requirements, Minn. Rules 7825.1400

Savings associations, Minn. Rules 2675.3140

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2025 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2025 142G.02