INCOME AND FRANCHISE TAXES

Allocation of income, Minn. Laws 2006 c 259 art 1 s 4, 2006 c 283 s 2

Alternative minimum tax

Exemption, Minn. Laws 2006 c 259 art 1 s 3

Minerals taxes, alternative minimum tax credit for, repeal, Minn. Laws 2006 c 259 art 12 s 16, 2006 c 259 art 12 s 17

Alternative minimum taxable income, Minn. Laws 2005 1Sp c 3 art 3 s 11

Armed forces members, active service, Minn. Laws 2005 1Sp c 3 art 3 s 1, 6-9

Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1

Cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12

Corporations

Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 10, 14

Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 16

Estimated taxes, filing extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21

Fees, cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12

Foreign operating corporations, Minn. Laws 2005 1Sp c 3 art 3 s 5

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 10, 11, 19

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 15

Refunds, electronic means, Minn. Laws 2005 c 151 art 6 s 1, 5, 7

Returns, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3

Corrections, Minn. Laws 2005 c 10 art 1 s 61

Credits

Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1

Military service credit, Minn. Laws 2006 c 259 art 1 s 2

Credits

Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 5-7, 20

Taxes paid to another state, Minn. Laws 2005 c 151 art 6 s 11, 15

Working family credit, Minn. Laws 2005 c 151 art 6 s 16

Deductions, tsunami relief, contributions for, Minn. Laws 2005 c 1 s

Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38

Estimated taxes

Corporations, filling extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21

Declarations, Minn. Laws 2005 c 151 art 6 s 20, 21

Exemptions

International economic development zones, Minn. Laws 2006 c 259 art 13 s 13

Federal update, Minn. Laws 2006 c 259 art 2 s

Federal update, Minn. Laws 2005 1Sp c 3 art 4 s 2-15, 2005 1Sp c 7 s 39

Financial institutions

Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 14

Individuals

Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 8

Subtractions from income, youth works benefits, Minn. Laws 2005 c 151 art 6 s 9

Instruction books, local use tax instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3

Internal Revenue Code, federal update, Minn. Laws 2006 c 259 art 2 s

International economic development zone

Credits, Minn. Laws 2005 1Sp c 3 art 10 s 5-7

Exemption, Minn. Laws 2005 1Sp c 3 art 10 s 2-4, 8

Jobs credit, Minn. Laws 2005 1Sp c 3 art 10 s 20

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 13, 14

Joint returns, requests for calculation of separate liability, Minn. Laws 2005 c 151 art 6 s 4

Military service credit, Minn. Laws 2006 c 259 art 1 s 2

Nongame wildlife checkoff, Minn. Laws 2005 1Sp c 3 art 11 s 4

Nonresidents

Allocation of income to other states, Minn. Laws 2006 c 259 art 1 s 4

Organ donors, Minn. Laws 2005 1Sp c 3 art 3 s 7

Partnerships

With nonresident partners, composite returns, Minn. Laws 2005 1Sp c 3 art 3 s 2

Withholding, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

Returns

Electronic filing, Minn. Laws 2006 c 259 art 8 s 1, 2006 c 259 art 8 s 2

Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8

Returns

Corporations, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3

Failure to file, extended delinquency penalties, Minn. Laws 2005 c 151 art 9 s 17

Tax preparers, reckless disregard, Minn. Laws 2005 c 151 art 6 s 6

Trades or businesses

Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 13

Withholding

Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s

Exemption certificates, statements without basis, Minn. Laws 2005 c 151 art 9 s 18

Out-of-state contractors, payments to, Minn. Laws 2005 1Sp c 3 art 3 s 15

Partnerships, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

Payroll deduction, Minn. Laws 2005 c 151 art 9 s 20

Working family credit, Minn. Laws 2005 c 151 art 6 s 16

Youth works benefits, subtraction, Minn. Laws 2005 c 151 art 6 s 13