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Office of the Revisor of Statutes

2004 Minnesota Statutes Index (topics)

REGULATED INVESTMENT COMPANIES

Application of law, information returns (taxes), Minn. Statutes 2004 289A.12

Definitions

Income and franchise taxes, Minn. Statutes 2004 290.01

Information returns (taxes), Minn. Statutes 2004 289A.12

Dividends

Exempt-interest dividends, Minn. Statutes 2004 289A.12

Income and franchise taxes, deductions allowed, Minn. Statutes 2004 290.21

Federal taxable income, defined, Minn. Statutes 2004 290.01

Franchise taxes, minimums, exemptions, Minn. Statutes 2004 290.0922

Funds and accounts, ownership of interest

Income and franchise taxes, exceptions, Minn. Statutes 2004 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2004 290.21

Exemption, Minn. Statutes 2004 290.0921, 2004 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2004 290.095

Information returns (taxes)

Filing, Minn. Statutes 2004 289A.12, 2004 289A.18, 2004 289A.19

Statements to payees, Minn. Statutes 2004 289A.12

Ownership of interest

Income and franchise taxes, exceptions, Minn. Statutes 2004 290.015