INCOME AND FRANCHISE TAXES

Additions to income, exempt-interest dividends, Minn. Law 2010 c 389 art 3 s 8

Alternative minimum tax, Minn. Law 2010 c 389 art 3 s 16, 17

Corporations

Nongame wildlife checkoff, use of funds, Minn. Law 2010 c 361 art 4 s 68

Subtractions from income, small ethanol producer credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43

Credits

Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43

Dependent care credit, Minn. Law 2010 c 389 art 3 s 13

Historic structure rehabilitation tax credit, Minn. Law 2010 c 216 s 11, 17

Increasing research activities, Minn. Law 2010 c 216 s 10

Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62

Political contribution credit, Minn. Law 2010 1Sp c 1 art 13 s 4

Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Working family credit, Minn. Law 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13

Deductions

Federal update, Minn. Law 2010 c 216 s 8

Haiti earthquake, charitable contributions, Minn. Law 2010 c 187

Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Dependent care credit, Minn. Law 2010 c 389 art 3 s 13

Exemptions, technical corrections, Minn. Law 2010 c 382 s 60

Federal update, Minn. Law 2010 c 216 s 7 to 2010 c 216 s 9, 14, 15

Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7

Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18

Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62

Net operating loss carrybacks, Minn. Law 2010 c 216 s 13

Nonresidents

Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18

Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1

Rates, Minn. Law 2010 c 389 art 3 s 12

Reciprocity, Minn. Law 2010 c 389 art 3 s 15

Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1

Refunds, invalid addresses, Minn. Law 2010 c 389 art 3 s 6

Regulated investment companies, Minn. Law 2010 c 389 art 3 s 3

Returns

Filing times, Minn. Law 2010 c 389 art 3 s 4

Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7

Small business investment tax credit

Amount, Minn. Law 2010 c 216 s 12

Data classification, Minn. Law 2010 c 216 s 1

Generally, Minn. Law 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19

Qualified small businesses and investors, certification, Minn. Law 2010 c 216 s 2, 2010 c 389 art 3 s 19

State elections campaign fund checkoff, Minn. Law 2010 c 327 s 28

Tax preparers, see under TAXES

Withholding statements, Minn. Law 2010 c 389 art 3 s 2

Working family credit

Expenditures, Minn. Law 2010 1Sp c 1 art 25 s 13

TANF funding, Minn. Law 2010 1Sp c 1 art 25 s 3

Technical corrections, Minn. Law 2010 c 389 art 3 s 14