Minnesota Statutes and Minnesota Rules Index (topics)
DIVIDENDS
Abandoned and unclaimed stock, Minn. Statutes 2022 345.35
Banks, see Dividends under BANKS, Minn. Rules 2675.2240
Business corporations, see Dividends under BUSINESS CORPORATIONS
Cooperative associations, Minn. Statutes 2022 308A.131, 308A.705
Corporations, generally, Minn. Statutes 2022 290.21, 300.64
Credit unions, Minn. Rules 2675.6143
Credit unions, declaring, Minn. Statutes 2022 52.09
Definitions
Business corporations, Minn. Statutes 2022 302A.011
General Assistance Act, Minn. Statutes 2022 256D.02
Insurance Guaranty Association Act, Minn. Statutes 2022 60C.03
Lawful gambling and gambling devices, Minn. Statutes 2022 349.12
Minnesota family investment program (MFIP), Minn. Statutes 2022 256J.08
Distributions
Dividends defined as, Minn. Statutes 2022 302A.011
Uniform Principal and Income Act, Minn. Statutes 2022 501C.1106
Exempt-interest dividends
Regulated investment companies, reporting, Minn. Statutes 2022 289A.12
Taxable income, Minn. Statutes 2022 290.0131, 290.0133
Financial guaranty insurance, Minn. Statutes 2022 60C.03
Foreign dividends, corporations, taxable income, Minn. Statutes 2022 290.0134
Gross receipts, dividends defined as, Minn. Statutes 2022 349.12
Income
Dividends defined as, Minn. Statutes 2022 256D.02
MFIP, exclusion, Minn. Statutes 2022 256J.21
Income and franchise taxes
Corporations, deductions for dividends received, Minn. Statutes 2022 290.0921, 290.21
Sales factor, exclusion, Minn. Statutes 2022 290.191
Industrial loan and thrift companies, Minn. Rules 2675.5110
Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2022 53.08
Insurance holding companies, transaction standards, Minn. Statutes 2022 60D.20
Life insurance, policy provisions, Minn. Statutes 2022 61A.03
Mutual marine insurance companies, Minn. Statutes 2022 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 2022 501C.1106
Unearned income, dividends defined as, Minn. Statutes 2022 256J.08