BUSINESS CORPORATIONS

Agricultural business enterprise loan program, Minn. Rules 1652.0010 to 1652.0080

Air pollution, see CLEAN INDOOR AIR ACT

Businesses, corporations defined as, state contracts, Minn. Rules 1230.0150

Capital gains and losses, unitary business taxes, aggregation of capital gains and losses, Minn. Rules 8019.0500

Clerical service (data processing) corporations

Credit unions, accounting and bookkeeping duties, Minn. Rules 2675.6100

Savings associations, accounting and bookkeeping duties, Minn. Rules 2675.3155, 2675.3170

Continuing dental education sponsors, Minn. Rules 3100.0100

Contracts, see STATE CONTRACTS

Deeds, forms, see DEEDS

Definitions

State contracts, Minn. Rules 1230.0150

Unitary business taxes, Minn. Rules 8019.0100

Dividends, see DIVIDENDS

Foreign corporations, see FOREIGN CORPORATIONS

Freestanding outpatient surgical centers, licenses, Minn. Rules 4675.0300

Horse racing licenses

Fees, Minn. Rules 7877.0120

License applications

Class C licenses, Minn. Rules 7877.0110, 7877.0130

Disclosure, Minn. Rules 7870.0030, 7870.0200

Standards, Minn. Rules 7877.0130

Income and franchise taxes

Evasion, Minn. Rules 8034.0100

Overpayments, refunds, Minn. Rules 8050.0100

Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500

Wildlife checkoff designation, Minn. Rules 8043.0200

International Association of Corporation Administrators, approvals by, UCC financing statements, amendments, addenda, Minn. Rules 8280.0040

Limousine services, Minn. Rules 8880.0100 to 8880.1400

Loans to

Requirements, Minn. Rules 2675.0600

Tourism-related businesses, eligibility, Minn. Rules 4308.0020

Mentally ill persons, residential facilities for adults, licenses, Minn. Rules 9520.0510

Mining operations, permits, applications, Minn. Rules 6130.4300

Names, definitions, drivers' licenses, motor vehicle records, Minn. Rules 7410.0100

Parental corporations, child labor, Minn. Rules 5200.0930

Pharmacists and pharmacies

Responsibility for actions, Minn. Rules 6800.0110

Transfer requiring relicensure, Minn. Rules 6800.0500

Related persons, corporations defined as, agricultural business enterprise loan program, Minn. Rules 1652.0020

S corporations, see S CORPORATIONS

Sales and use taxes

Credits against use tax, Minn. Rules 8130.4400

Exemptions, Minn. Rules 8130.1200

Permits, information, Minn. Rules 8130.2500

Refunds, claims, Minn. Rules 8130.8100

Shares and shareholders, see STOCKS

Smoking, see CLEAN INDOOR AIR ACT

Stock and stockholders, see STOCKS

Tax Court, representation before, Minn. Rules 8610.0010

Taxes

Income and franchise taxes, see same under this topic

Sales and use taxes, see same under this topic

Unitary business taxes

Capital gains and losses, aggregation, Minn. Rules 8019.0500

Centralized management, Minn. Rules 8019.0100

Common ownership, Minn. Rules 8019.0100

Credits, Minn. Rules 8019.0300

Definitions, Minn. Rules 8019.0100, 8019.0405, 8019.0500

Generally, Minn. Rules 8019.0405

Horizontal type of business, Minn. Rules 8019.0100

Presumptions, Minn. Rules 8019.0100

Refunds, Minn. Rules 8019.0405, 8019.0500