SPOUSES

Battered women programs and services, Minn. Rules 2915.0100 to 2915.0700

Combined return, income taxes, Minn. Rules 8038.0100

Definitions

Agricultural business enterprise loan program, Minn. Rules 1652.0020

Reimbursement for cost of care of patients and residents in state facilities, Minn. Rules 9515.1200

Former spouses, victims of crime, spouses of, reparations, Minn. Rules 3050.0100 to 3050.4100

Income taxes

Estimated taxes, Minn. Rules 8093.0200, 8093.0500

Returns, Minn. Rules 8038.0100

Separate returns, estimated taxes, Minn. Rules 8093.0200

Joint return, income taxes, Minn. Rules 8038.0100

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

Responsible relatives

Spouses defined as, reimbursement for cost of care of patients and residents in state facilities, Minn. Rules 9515.1200

Spouses of regional treatment center clients, see Responsible relatives under REGIONAL TREATMENT CENTERS

Spouses of state nursing home residents, Minn. Rules 9515.1200

Surviving spouses, see SURVIVING SPOUSES