CORPORATIONS

Accounting officers, personal property, owned, possessed, or controlled by, repealed, Minn. Law 2026 c 128 art 10 s 3

Board of directors, licenses, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22

Businesses, see BUSINESS CORPORATIONS

Capital gains and losses

Additions to income, Minn. Law 2026 c 128 art 1 s 15

Subtractions from income, Minn. Law 2026 c 128 art 1 s 19

Child abuse and maltreatment, mandatory reporters, Minn. Law 2024 c 123 art 4 s 6

Corporate criminal offenders, assessments, Minnesota victims of crime account, Minn. Law 2025 c 35 art 2 s 19

Definitions

Foreign-influenced corporations, Minn. Law 2023 c 34 art 3 s 3

Income and franchise taxes, Minn. Law 2023 c 64 art 1 s 16

Definitions, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 10, 11

Disclosure, corporate tax returns, Minn. Law 2024 c 127 art 10 s 11, 12

Dividends, income and franchise taxes, deductions allowed, Minn. Law 2019 1Sp c 6 art 2 s 22, 2023 c 64 art 1 s 45 to 2023 c 64 art 1 s 47, 2026 c 128 art 1 s 28, 29

Executive officers, definitions, workers' compensation, Minn. Law 2025 c 27 art 1 s 2

Federal taxable income

Additions, Minn. Law 2026 c 128 art 1 s 14 to 2026 c 128 art 1 s 17

Subtractions, Minn. Law 2026 c 128 art 1 s 18 to 2026 c 128 art 1 s 20, 2026 c 128 art 2 s 15

Federal taxable income, additions, Minn. Law 2023 c 64 art 1 s 28

Federal taxable income, additions and subtractions, recodification, Minn. Law 2016 c 158 art 3 s 1, 6, 10, 11, 22 to 33

Foreign-influenced corporations, Minn. Law 2023 c 34 art 3 s 3 to 2023 c 34 art 3 s 5, 2023 c 62 art 5 s 43

Investments in, Investment Board, Minn. Law 2026 c 56 s 1

License holders, corporations defined as, Minn. Law 2024 c 80 art 2 s 1

Nonprofit, see NONPROFIT CORPORATIONS

Officers, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22

Research, costs, income, subtractions, Minn. Law 2026 c 128 art 1 s 18

Sales and use taxes, exemptions, revisor's corrections, Minn. Law 2016 c 158 art 1 s 188, 190

Shareholders, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22

Tax incentives, border city new industry credit, revisor's corrections, Minn. Law 2016 c 158 art 1 s 187, 190

Taxable income, defined, Minn. Law 2026 c 128 art 11 s 7

Taxable net income, deductions from, income and franchise taxes, Minn. Law 2026 c 128 art 1 s 28, 29