2011 Minnesota Session Laws Index (topics)
INCOME AND FRANCHISE TAXES
Additions to income
Corporations, Minn. Law 2011 c 8 s 4
Net operating losses, carrybacks, Minn. Law 2011 c 112 art 6 s 1
Tuition and teacher expenses, Minn. Law 2011 c 8 s 3
Alternative minimum tax, net operating losses, Minn. Law 2011 c 112 art 6 s 4, 7
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4
Armed forces members, Minn. Law 2011 c 112 art 1 s 2
Corporations
Additions to income, Minn. Law 2011 c 8 s 4
Nongame wildlife checkoff, Minn. Law 2011 1Sp c 2 art 4 s 25
Refunds, delay, repeal of requirement, Minn. Law 2011 c 8 s 8
Credits
"Angel investment credit", Minn. Law 2011 c 112 art 11 s 2 to 2011 c 112 art 11 s 4
Education credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Working family credit, expenditures, appropriation, Minn. Law 2011 1Sp c 9 art 10 s 3
Education credit expenditures, Minn. Law 2011 1Sp c 9 art 10 s 3
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
Estimated taxes
Trusts, S corporations, and partnerships, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
Underpayments, charges for, abatement, Minn. Law 2011 c 112 art 1 s 1
Exemptions
Entertainers and public speakers, Minn. Law 2011 1Sp c 7 art 1 s 2, 13
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Refining, Minn. Law 2011 1Sp c 7 art 7 s 2, 3
Federal update
Latest update, Minn. Law 2011 1Sp c 7 art 2 s 1 to 2011 1Sp c 7 art 2 s 7, 2011 1Sp c 7 art 10 s 7
Tax year 2010, Minn. Law 2011 c 8 s 1, 2, 5, 6
Filing, armed forces members, Minn. Law 2011 c 112 art 1 s 2
Franchise taxes, job opportunity building zone companies, exclusion, Minn. Law 2011 c 112 art 6 s 5, 6
Job opportunity building zone companies, franchise taxes, Minn. Law 2011 c 112 art 6 s 5, 6
Mining companies, Minn. Law 2011 1Sp c 7 art 7 s 2
Net income, rollovers to Roth accounts, Minn. Law 2011 c 8 s 2
Net operating losses
Additions to income, Minn. Law 2011 c 112 art 6 s 1
Alternative minimum tax, Minn. Law 2011 c 112 art 6 s 4, 7
Nongame wildlife checkoff
Corporations, Minn. Law 2011 1Sp c 2 art 4 s 25
Individuals, Minn. Law 2011 1Sp c 2 art 4 s 24
Nonresidents, computation of tax, Minn. Law 2011 c 112 art 6 s 3
Partnerships
Composite estimated taxes, Minn. Law 2011 c 112 art 1 s 3
Estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Reciprocity, Wisconsin
Benchmark study, Minn. Law 2011 1Sp c 7 art 1 s 1, 9, 12
New agreement, negotiations, Minn. Law 2011 1Sp c 7 art 1 s 11
Refunds, political contribution refunds, Minn. Law 2011 1Sp c 7 art 6 s 22
Roth accounts, federal treatment, Minn. Law 2011 c 8 s 2
S corporations, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 8
Sick pay benefits, third-party payers, Minn. Law 2011 c 112 art 1 s 4
Subtractions from income, armed forces members, compensation, Minn. Law 2011 c 112 art 6 s 2
Trusts, estimated taxes, Minn. Law 2011 c 112 art 1 s 5 to 2011 c 112 art 1 s 7
Withholding
Entertainers and public speakers, exemption, Minn. Law 2011 1Sp c 7 art 1 s 2
W-2s, corrections, Minn. Law 2011 c 8 s 7
Working family credit, Minn. Law 2011 1Sp c 9 art 10 s 3