REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2026 290.01

Dividends, income and franchise taxes, Minn. Rules 8002.0300

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2026 290.21

Exempt interest, Minn. Statutes 2026 289A.12

Exempt-interest dividends, Minn. Statutes 2026 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2026 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2026 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2026 290.21

Exemption, Minn. Statutes 2026 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2026 290.095

Income, distribution of trust interests, Minn. Statutes 2026 501C.1106

Information returns (taxes)

Filing, Minn. Statutes 2026 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2026 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2026 290.015

Principal, distribution of trust interests, Minn. Statutes 2026 501C.1106