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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2005 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2005 308A.131, 2005 308A.705

Corporations, generally, see Dividends under CORPORATIONS

Credit unions, declaring, Minn. Statutes 2005 52.09

Definitions

Business corporations, Minn. Statutes 2005 302A.011

General Assistance Act, Minn. Statutes 2005 256D.02

Information returns (taxes), Minn. Statutes 2005 289A.12

Insurance Guaranty Association Act, Minn. Statutes 2005 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2005 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2005 256J.08

Uniform Principal and Income Act, Minn. Statutes 2005 501B.61, 2005 501B.64

Distribution, dividends defined as, Minn. Statutes 2005 302A.011

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2005 290.01

Regulated investment companies, reporting, Minn. Statutes 2005 289A.12

Financial guaranty insurance, Minn. Statutes 2005 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2005 290.01

Gross receipts, dividends defined as, Minn. Statutes 2005 349.12

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2005 290.0921, 2005 290.21

Sales factor, exclusion, Minn. Statutes 2005 290.191

Income

Dividends defined as, Minn. Statutes 2005 256D.02

MFIP, exclusion, Minn. Statutes 2005 256J.21

Industrial loan and thrift companies

Declaring, procedures, Minn. Statutes 2005 53.08

Insurance holding companies

Transaction standards, Minn. Statutes 2005 60D.20

Insurance holding company systems, Minn. Statutes 2005 60D.20

Life insurance, policy provisions, Minn. Statutes 2005 61A.03

Mutual marine insurance companies, Minn. Statutes 2005 66A.08

Stock dividends, defined as principal, Minn. Statutes 2005 501B.61, 2005 501B.64

Unearned income, dividends defined as, Minn. Statutes 2005 256J.08