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Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2019 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2019 290.21

Exempt interest, Minn. Statutes 2019 289A.12

Exempt-interest dividends, Minn. Statutes 2019 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2019 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2019 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2019 290.21

Exemption, Minn. Statutes 2019 290.0921, 2019 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2019 290.095

Income, distribution of trust interests, Minn. Statutes 2019 501C.1106

Information returns (taxes)

Filing, Minn. Statutes 2019 289A.12, 2019 289A.18, 2019 289A.19

Statements to payees, Minn. Statutes 2019 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2019 290.015

Principal, distribution of trust interests, Minn. Statutes 2019 501C.1106