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Office of the Revisor of Statutes

2013 Minnesota Statutes Index (topics)

DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2013 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2013 308A.131, 2013 308A.705

Corporations, generally, Minn. Statutes 2013 290.21, 2013 300.64

Credit unions, declaring, Minn. Statutes 2013 52.09

Definitions

Business corporations, Minn. Statutes 2013 302A.011

General Assistance Act, Minn. Statutes 2013 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2013 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2013 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08

Uniform Principal and Income Act, Minn. Statutes 2013 501B.61, 2013 501B.64

Distribution, dividends defined as, Minn. Statutes 2013 302A.011

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2013 290.01

Regulated investment companies, reporting, Minn. Statutes 2013 289A.12

Financial guaranty insurance, Minn. Statutes 2013 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2013 290.01

Gross receipts, dividends defined as, Minn. Statutes 2013 349.12

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2013 290.0921, 2013 290.21

Sales factor, exclusion, Minn. Statutes 2013 290.191

Income

Dividends defined as, Minn. Statutes 2013 256D.02

MFIP, exclusion, Minn. Statutes 2013 256J.21

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2013 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2013 60D.20

Life insurance, policy provisions, Minn. Statutes 2013 61A.03

Mutual marine insurance companies, Minn. Statutes 2013 66A.08

Stock dividends, defined as principal, Minn. Statutes 2013 501B.61, 2013 501B.64

Unearned income, dividends defined as, Minn. Statutes 2013 256J.08