income and franchise taxes

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

Alternative minimum tax

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

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

alternative minimum taxable income, Minn. Law 2005 1Sp c 3 art 3 s 11

armed forces members, active service, Minn. Law 2005 1Sp c 3 art 3 s 1, 6 to 9

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

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

corporations

additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 10, 14

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

estimated taxes, filing extensions, repeal, Minn. Law 2005 c 151 art 6 s 21

fees, cooperatives, Minn. Law 2005 1Sp c 3 art 3 s 12

foreign operating corporations, Minn. Law 2005 1Sp c 3 art 3 s 5

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

job opportunity building zones, Minn. Law 2005 1Sp c 3 art 7 s 15

refunds, electronic means, Minn. Law 2005 c 151 art 6 s 1, 5, 7

returns, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3

corrections, Minn. Law 2005 c 10 art 1 s 61

credits

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

education credit, Minn. Law 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. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7, 20

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

taxes paid to another state, Minn. Law 2005 c 151 art 6 s 11, 15

working family credit, Minn. Law 2005 c 151 art 6 s 16

deductions, tsunami relief, contributions for, Minn. Law 2005 c 1

education credit, Minn. Law 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. Law 2005 c 151 art 6 s 21

declarations, Minn. Law 2005 c 151 art 6 s 20, 21

Exemptions

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

federal update, Minn. Law 2005 1Sp c 3 art 4 s 2 to 2005 1Sp c 3 art 4 s 15, 2005 1Sp c 7 s 39, 2006 c 259 art 2

financial institutions

apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 14

individuals

additions to federal taxable income, Minn. Law 2005 c 151 art 6 s 8

subtractions from income, youth works benefits, Minn. Law 2005 c 151 art 6 s 9

instruction books, local use tax instructions, Minn. Law 2005 1Sp c 3 art 3 s 3

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

international economic development zone

credits, Minn. Law 2005 1Sp c 3 art 10 s 5 to 2005 1Sp c 3 art 10 s 7

exemption, Minn. Law 2005 1Sp c 3 art 10 s 2 to 2005 1Sp c 3 art 10 s 4, 8

jobs credit, Minn. Law 2005 1Sp c 3 art 10 s 20

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

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

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

nongame wildlife checkoff, Minn. Law 2005 1Sp c 3 art 11 s 4

Nonresidents

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

organ donors, Minn. Law 2005 1Sp c 3 art 3 s 7

partnerships

with nonresident partners, composite returns, Minn. Law 2005 1Sp c 3 art 3 s 2

withholding, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

returns

corporations, filing deadlines, Minn. Law 2005 c 151 art 6 s 2, 3

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

failure to file, extended delinquency penalties, Minn. Law 2005 c 151 art 9 s 17

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

tax preparers, reckless disregard, Minn. Law 2005 c 151 art 6 s 6

trades or businesses

apportioning income to state, Minn. Law 2005 1Sp c 3 art 3 s 13

withholding

electronic payments, Minn. Law 2005 1Sp c 3 art 9

exemption certificates, statements without basis, Minn. Law 2005 c 151 art 9 s 18

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

partnerships, Minn. Law 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

payroll deduction, Minn. Law 2005 c 151 art 9 s 20

working family credit, Minn. Law 2005 c 151 art 6 s 16

youth works benefits, subtraction, Minn. Law 2005 c 151 art 6 s 13