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Office of the Revisor of Statutes

2006 Minnesota Statutes Index (topics)

INCOME

Adjusted gross income

Municipal housing programs, Minn. Statutes 2006 462C.02, 2006 462C.03

Rental housing, interest reduction assistance, Minn. Statutes 2006 469.012

Aggregate annual income

Low-income housing, Minn. Statutes 2006 469.019

Child support, see Income under CHILD SUPPORT

Countable income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Definitions

Child care programs, Minn. Statutes 2006 119B.011

General Assistance Act, Minn. Statutes 2006 256D.02

Hospitals and community services for developmentally disabled persons, Minn. Statutes 2006 252.27

Income and franchise taxes, Minn. Statutes 2006 290.01, 2006 290.0802

Lawful gambling and gambling devices, Minn. Statutes 2006 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

MinnesotaCare, Minn. Statutes 2006 256L.01

Municipal housing programs, Minn. Statutes 2006 462C.02

Property Tax Refund Act, Minn. Statutes 2006 290A.03

Savings Association Act, Minn. Statutes 2006 51A.02

Supplemental Aid Act, Minn. Statutes 2006 256D.35

Uniform Interstate Family Support Act, Minn. Statutes 2006 518C.101

Uniform Principal and Income Act, Minn. Statutes 2006 501B.61

Exclusions

Income and franchise taxes, Minn. Statutes 2006 290.067

Property Tax Refund Act, Minn. Statutes 2006 290A.03

Extraterritorial income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2006 290.01

Federal adjusted gross income, Minn. Statutes 2006 290A.03, 2006 356.62

Foreign source income, corporations, additions to and subtractions from federal taxable income, Minn. Statutes 2006 290.01

Gross earned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Gross family income

Community health clinics, enrollment limitations, Minn. Statutes 2006 62Q.22

Definitions, Minn. Statutes 2006 256L.01

Gross income

Allocation to state, income and franchise taxes, Minn. Statutes 2006 290.17

Definitions, Minn. Statutes 2006 256D.35, 2006 256J.08, 2006 290.01

Disclosure, unemployment insurance claimants, Minn. Statutes 2006 270B.14

Minnesota education credit, limitations, Minn. Statutes 2006 290.0674

Partnerships, Minn. Statutes 2006 290.311

Public retirement plans, employee contribution pickups, tax treatment, Minn. Statutes 2006 356.62

Self-employed persons, Minn. Statutes 2006 256J.08

Gross individual income

Definitions, MinnesotaCare, Minn. Statutes 2006 256L.01

Gross receipts taxes, Multistate Tax Compact, Minn. Statutes 2006 290.171

Gross receipts

Definitions, Minn. Statutes 2006 256J.08

Sales and use taxes, Minn. Statutes 2006 297A.665, 2006 297A.73

Homesteads

Homestead declarations, Minn. Statutes 2006 273.1315

Improvements made before 2003, valuation exclusion, Minn. Statutes 2006 273.11

Lease-purchase programs, occupants, Minn. Statutes 2006 273.124

Household income

Property Tax Refund Act, Minn. Statutes 2006 290A.03, 2006 290A.05

Senior citizens' property tax deferral program, Minn. Statutes 2006 290B.03, 2006 290B.04

Human services recipients, personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2006 277.20, 2006 277.21

In-kind income

Definitions, Minn. Statutes 2006 256D.35, 2006 256J.08

MFIP, income, exclusions, Minn. Statutes 2006 256J.21

Limited equity cooperatives

Members, income restrictions, Minn. Statutes 2006 273.11

Loss of income

Hazardous substances releases, liability, Minn. Statutes 2006 115B.05

Lump sum income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Medical assistance, see Income under MEDICAL ASSISTANCE

MFIP participants, see Income under MINNESOTA FAMILY INVESTMENT PROGRAM (MFIP)

MinnesotaCare, see Income under MINNESOTACARE

Neighborhood land trusts

Families, income restrictions, Minn. Statutes 2006 273.11

Net income

Definitions

Income and franchise taxes, Minn. Statutes 2006 290.01

Savings Association Act, Minn. Statutes 2006 51A.02

Supplemental Aid Act, Minn. Statutes 2006 256D.35

Foreign corporations, Minn. Statutes 2006 290.17

Nondeductible items, corporations, Minn. Statutes 2006 290.10

Taxable net income, defined, Minn. Statutes 2006 290.01

Nonrecurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Passive investment income

S corporations, franchise taxes, Minn. Statutes 2006 290.9729

Proof, telephone assistance plan, Minn. Statutes 2006 237.70

Recurring income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Self-employed persons, Minn. Statutes 2006 256J.08, 2006 256J.37

Spousal maintenance, see Income under SPOUSAL MAINTENANCE

Tax-exempt income, interest and expenses related to, corporations, subtractions from federal taxable income, Minn. Statutes 2006 290.01

Taxable income, defined, Minn. Statutes 2006 290.01, 2006 290.9727 to 2006 290.9729

Taxes on, see INCOME AND FRANCHISE TAXES

Unearned income, definitions

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Uniform Principal and Income Act, Minn. Statutes 2006 501B.59 to 2006 501B.76