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Office of the Revisor of Statutes

2011 Minnesota Statutes Index (topics)

DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2011 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2011 308A.131, 2011 308A.705

Corporations, generally, Minn. Statutes 2011 290.21, 2011 300.64

Credit unions, declaring, Minn. Statutes 2011 52.09

Definitions

Business corporations, Minn. Statutes 2011 302A.011

General Assistance Act, Minn. Statutes 2011 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2011 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2011 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2011 256J.08

Uniform Principal and Income Act, Minn. Statutes 2011 501B.61, 2011 501B.64

Distribution, dividends defined as, Minn. Statutes 2011 302A.011

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2011 290.01

Regulated investment companies, reporting, Minn. Statutes 2011 289A.12

Financial guaranty insurance, Minn. Statutes 2011 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2011 290.01

Gross receipts, dividends defined as, Minn. Statutes 2011 349.12

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2011 290.0921, 2011 290.21

Sales factor, exclusion, Minn. Statutes 2011 290.191

Income

Dividends defined as, Minn. Statutes 2011 256D.02

MFIP, exclusion, Minn. Statutes 2011 256J.21

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2011 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2011 60D.20

Life insurance, policy provisions, Minn. Statutes 2011 61A.03

Mutual marine insurance companies, Minn. Statutes 2011 66A.08

Stock dividends, defined as principal, Minn. Statutes 2011 501B.61, 2011 501B.64

Unearned income, dividends defined as, Minn. Statutes 2011 256J.08