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Office of the Revisor of Statutes

2014 Minnesota Statutes Index (topics)

CORPORATIONS

Accounting officers, personal property, owned, possessed, or controlled by, Minn. Statutes 2014 273.25

Acknowledgments, power to take, Minn. Statutes 2014 358.25

Affidavits, dissolution proceedings, evidence, Minn. Statutes 2014 316.18

Affidavits of identification, instruments affecting title to real property, evidence, Minn. Statutes 2014 507.29

Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES

Affiliated group of corporations, services between, sales and use taxes, exclusion, Minn. Statutes 2014 297A.61

Affiliates, corporations defined as, Minn. Statutes 2014 513.41

Agents

Appointment, receivers, duties, Minn. Statutes 2014 316.11

Corporate fiduciary agents, attorney fees, Minn. Statutes 2014 481.02

Lawsuits, jurisdiction, Minn. Statutes 2014 543.19

Political contributions, violations, Minn. Statutes 2014 211B.15

Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Transfer agents

Defined, Minn. Statutes 2014 520.21

Security transfers, see Transfer agents under SECURITIES

Agricultural credit corporations, state chartered, loans, interest rate limitations, Minn. Statutes 2014 334.061

Agricultural land, acquisition of title, Minn. Statutes 2014 500.221, 500.24

Alarm and communication systems, see under ELECTRICAL SYSTEMS

American employers, corporations defined as, Minn. Statutes 2014 268.035

Answers

Time, Minn. Statutes 2014 5.25

Violations, complaints, Minn. Statutes 2014 316.02

Appeals, removal of officers or trustees, effect, Minn. Statutes 2014 316.04

Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2014 481.02

Aquatennial, trademark or trade name, Minn. Statutes 2014 333.14 to 333.16

Aquatic pest control applicators, licenses, Minn. Statutes 2014 18B.32

Architects, licenses, Minn. Statutes 2014 326.14

Articles of incorporation

Amendments, assignment and satisfaction of mortgages, Minn. Statutes 2014 507.411

Violations, Minn. Statutes 2014 316.06

Assessments

Ratable assessments against shareholders, Minn. Statutes 2014 316.18 to 316.21

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Assets

Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY

Distributions, see same under this topic

Diversion, fine, Minn. Statutes 2014 609.52

Evidence of, Minn. Statutes 2014 316.18

Exchanges, basis after exchange, federal and state income taxes, Minn. Statutes 2014 290.01

Iranian investments, divestiture of, Minn. Statutes 2014 11A.244

Personal property, see same under this topic

Real property, see same under this topic

Sale, lease, transfer, or other disposition, deed taxes, see DEED TAXES

Sequestration, Minn. Statutes 2014 316.05

Associations or groups acting as, lawsuits against, Minn. Statutes 2014 556.01

Assumed names, see ASSUMED NAMES

Attorney general, duties regarding

Annulment of incorporation, lawsuits, Minn. Statutes 2014 556.06

Execution to collect costs, Minn. Statutes 2014 556.09

Judgment against corporation, judgment roll, filing with secretary of state, Minn. Statutes 2014 556.12

Judgment of dissolution, Minn. Statutes 2014 556.08

Prosecution, Minn. Statutes 2014 8.03

Receivership, Minn. Statutes 2014 556.10

Vacation of charter, Minn. Statutes 2014 556.07

Attorneys for corporation

Conveyance of real property, Minn. Statutes 2014 507.05

Corporate fiduciary agents, Minn. Statutes 2014 481.02

Political contributions, violations, Minn. Statutes 2014 211B.15

Auctioneers, licenses, Minn. Statutes 2014 330.01

Authorized farm corporations, see CORPORATE AND PARTNERSHIP FARMING

Bail bond corporations, Minn. Statutes 2014 629.70

Board of directors

Appointments by, attorneys, conveyance of real property, Minn. Statutes 2014 507.05

Compensation and salaries, Minn. Statutes 2014 268.035

Corporations created by territorial legislature, Minn. Statutes 2014 302A.92

Definitions, Minn. Statutes 2014 322B.03, 322C.0102

Directors

Debt prorating companies, see Licenses under DEBT PRORATING COMPANIES

Defined as fiduciaries, Minn. Statutes 2014 336.3-307

Life insurance, insurable interest in life of insured required, Minn. Statutes 2014 60A.0783

Duties, neglect of or refusal to perform, corporate debts resulting from, liability, Minn. Statutes 2014 300.64

Lawsuits, corporate debt, liability, Minn. Statutes 2014 300.64

Liability

Enforcement, hearings, Minn. Statutes 2014 316.17

Generally, Minn. Statutes 2014 300.64

Unemployment insurance tax violations, personal liability, Minn. Statutes 2014 268.063

Unpaid share subscriptions, enforcement, Minn. Statutes 2014 316.14

Meetings, court-ordered, Minn. Statutes 2014 316.03

Resolutions by, Minn. Statutes 2014 507.05

Board of trustees, corporations created by territorial legislature, Minn. Statutes 2014 302A.92

Bondholders, dissolution petitions, Minn. Statutes 2014 316.07

Bonds (officers and fiduciaries)

Receivers, Minn. Statutes 2014 316.11

Surety bonds, assessments against delinquent shareholders, lawsuits, Minn. Statutes 2014 316.22

Border cities, seed capital investment credit, Minn. Statutes 2014 116J.8732, 290.06

Breach of fiduciary duty, directors' liability, limitations, Minn. Statutes 2014 300.64

Breach of loyalty, directors, liability, Minn. Statutes 2014 300.64

Business affairs

Dissolution petitions, Minn. Statutes 2014 316.07

Suspension, Minn. Statutes 2014 316.06

Business association, corporations defined as, Minn. Statutes 2014 345.31

Business corporation law, election of application, Minn. Statutes 2014 302A.021

Business corporations, see BUSINESS CORPORATIONS

Business entities, corporations defined as, Minn. Statutes 2014 60K.31

Businesses, corporations defined as, Minn. Statutes 2014 363A.03

C corporations, income, tax treatment, Minn. Statutes 2014 290.17

Canada, investments in, insurance companies, Minn. Statutes 2014 60A.11

Capital gains and losses, Minn. Statutes 2014 290.01, 290.9728

Capital stock, see Shares under this topic

Cemetery corporations, see CEMETERY ASSOCIATIONS

Certificates and certification, documents, filing fees, Minn. Statutes 2014 5.12

Certificates of incorporation

Board of directors, Minn. Statutes 2014 300.64

Definitions, business corporation law, Minn. Statutes 2014 302A.011

Violations, Minn. Statutes 2014 316.06

Certified copies

Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2014 302A.92

Dissolution decrees, Minn. Statutes 2014 316.09

Charitable corporations, see CHARITABLE CORPORATIONS

Chartered, professional firms, names, Minn. Statutes 2014 319B.05

Charters

Amendments, mortgages, Minn. Statutes 2014 507.411

Surrender, racketeering, Minn. Statutes 2014 609.911

Vacating, lawsuits, Minn. Statutes 2014 556.07 to 556.11, 556.13

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Cities, see Corporations under CITIES

Claims against

Dissolution proceedings, Minn. Statutes 2014 316.15 to 316.17

Liquidation proceedings, foreign-money claims, Minn. Statutes 2014 548.40 to 548.53

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Surplus, order of distribution, Minn. Statutes 2014 316.23

Clearing corporations, see under SECURITIES

Clerical service corporations

Banks, Minn. Statutes 2014 48.89, 48.892

Savings banks, Minn. Statutes 2014 50.085, 50.1465

Closely held corporations, see under BUSINESS CORPORATIONS

Collection agencies, see COLLECTION AGENCIES

Collections, scientific or works of art, exhibitions, first class cities, Minn. Statutes 2014 450.21, 450.22

Commercial telephone solicitation, exemption, Minn. Statutes 2014 325E.26

Committees, corporations defined as, Minn. Statutes 2014 211B.01

Community development corporations, Minn. Statutes 2014 116J.980, 116J.982, 116L.19, 462A.21

Compensation and salaries, claims, sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Complaints

Answers, time, Minn. Statutes 2014 5.25

Attorney general, duties, Minn. Statutes 2014 316.02, 316.06

Unsatisfactory execution of judgments, Minn. Statutes 2014 316.05

Violations, generally, Minn. Statutes 2014 316.02, 316.06

Consolidation of parties, shareholders' assessments, lawsuits, consolidation of parties, Minn. Statutes 2014 316.21

Consolidations

Constituent corporations, effect on, Minn. Statutes 2014 300.15

Corporate identity changes, mortgage assignment and satisfaction, Minn. Statutes 2014 507.411

Deed taxes, see DEED TAXES

New corporations, Minn. Statutes 2014 300.15

Constituent corporations, consolidation, effect, Minn. Statutes 2014 300.15

Contracts

Community resource programs, Minn. Statutes 2014 466A.07

Soil and water conservation districts, Minn. Statutes 2014 103C.231

Contributions

Authorized contributions, Minn. Statutes 2014 300.66

Policy of state, Minn. Statutes 2014 300.67

Prior gifts, validation, Minn. Statutes 2014 300.68

Conveyances, attorneys, duties, Minn. Statutes 2014 507.05

Cooperative housing corporations

Defined as eligible mortgagors, Minn. Statutes 2014 462A.03

Directors, Minn. Statutes 2014 308A.305

Existing debt, refinancing by Housing Finance Agency, Minn. Statutes 2014 462A.05

Corporate attorneys, see Attorneys for corporation under this topic

Corporate bonds

Bondholders, dissolution petitions, Minn. Statutes 2014 316.07

Investments in, reinsurance intermediary-brokers, Minn. Statutes 2014 60A.715

Public service corporations, Minn. Statutes 2014 301B.04, 301B.05

Corporate existence, see Dissolution under this topic

Corporate farming, see CORPORATE AND PARTNERSHIP FARMING

Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Corporate franchises, Minn. Statutes 2014 290.01

Corporate names

Changes, Minn. Statutes 2014 507.411

Dissolution petitions, Minn. Statutes 2014 316.07

Professional firms, required endings, Minn. Statutes 2014 319B.05

Corporate seal

Forgery, Minn. Statutes 2014 609.625

Private seals, abolished, Minn. Statutes 2014 358.01

Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2014 302A.92

Counties, see Corporations under COUNTIES

Credit, Minn. Statutes 2014 334.022

Creditors

Order of payment by receiver, Minn. Statutes 2014 316.11

Rights and preferences, consolidations, effect, Minn. Statutes 2014 300.15

Subrogation of shareholders, Minn. Statutes 2014 316.23

Currency exchanges, see CURRENCY EXCHANGES

Data, see Tax returns under this topic

Debt prorating companies, see DEBT PRORATING COMPANIES

Debts, see Indebtedness under this topic

Defenses, ratable assessments against shareholders, Minn. Statutes 2014 316.19

Definitions

Armories, Minn. Statutes 2014 193.139

Business corporations, Minn. Statutes 2014 302A.011, 302A.473, 302A.521

Commercial Code, Minn. Statutes 2014 336.1-201, 336.5-102

Construction manager/general contractor contracts, Minn. Statutes 2014 161.3207

Drivers licenses, Minn. Statutes 2014 171.01

Foreign corporations, Minn. Statutes 2014 303.02

Fraudulent Transfer Act, Minn. Statutes 2014 513.41

Housing, statutory warranties, Minn. Statutes 2014 327A.01

Human Rights Act, Minn. Statutes 2014 363A.03

Income and franchise taxes, Minn. Statutes 2014 290.01

Insurance law, Minn. Statutes 2014 60K.31

Investments of Insurers Act, Minn. Statutes 2014 60L.01

Limited liability companies, Minn. Statutes 2014 322B.03, 322C.0102

Occupational safety and health, Minn. Statutes 2014 182.651

Public utilities, Minn. Statutes 2014 216B.02

Simplification of fiduciary security transfers, Minn. Statutes 2014 520.21

Small Employer Health Benefit Act, Minn. Statutes 2014 62L.02

Unclaimed property, disposition, Minn. Statutes 2014 345.31

Unemployment Insurance Law, Minn. Statutes 2014 268.035

Uniform Custodial Trust Act, Minn. Statutes 2014 529.01

Uniform Principal and Income Act, Minn. Statutes 2014 501B.61, 501B.64

Warehouses, Minn. Statutes 2014 231.01

Workers' compensation, Minn. Statutes 2014 176.183

Dentistry, unlawful practice, Minn. Statutes 2014 150A.11

Detectives, see Corporations under DETECTIVES

Development corporations, Minn. Statutes 2014 174.02, 301.71 to 301.84, 302A.031

Directors, see Board of directors under this topic

Disability access, cost of providing, federal taxable income, subtractions, Minn. Statutes 2014 290.01

Disclosure

Corporate tax returns, Minn. Statutes 2014 270B.03, 270B.14

Notice of business activities reports, Minn. Statutes 2014 270B.14

Dissolution

By attorney general, Minn. Statutes 2014 316.06

Claims against, see same under this topic

Decrees, Minn. Statutes 2014 316.06 to 316.09

Grounds, Minn. Statutes 2014 316.06, 316.07

Hearings, notice, Minn. Statutes 2014 316.08

Involuntary dissolution, Minn. Statutes 2014 28A.0753

Judgments, Minn. Statutes 2014 556.08

Petitions, Minn. Statutes 2014 316.07

Political contributions, violations, effect, Minn. Statutes 2014 211B.15

Receivers and receivership, see same under this topic

Restraint of trade, Minn. Statutes 2014 325D.60, 325D.61

Distributions

Debt payment, avoiding, Minn. Statutes 2014 609.52

Definitions, Minn. Statutes 2014 501B.61, 501B.64

Liquidation proceedings, foreign-money claims, Minn. Statutes 2014 548.40 to 548.53

Priority of obligations, Minn. Statutes 2014 316.11

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Surplus, order of priority, Minn. Statutes 2014 316.23

Divested corporations, income tax returns, filing, due dates, Minn. Statutes 2014 289A.18

Dividends

Income and franchise taxes, deductions allowed, Minn. Statutes 2014 290.21

Payment, Minn. Statutes 2014 300.64

Divisions, public utilities, affiliated interests, Minn. Statutes 2014 216B.48

Domestic corporations, see BUSINESS CORPORATIONS

Employee stock ownership plan interests, professional firms, Minn. Statutes 2014 319B.07

Employees

Appearance for corporation, Minn. Statutes 2014 481.02

Corporate tax returns, inspection, rights, Minn. Statutes 2014 270B.03

Indemnification, Minn. Statutes 2014 181.970

Liability, unemployment insurance tax violations, Minn. Statutes 2014 268.063

Political contributions, Minn. Statutes 2014 211B.15

Tax liability, delinquent personal property taxes, Minn. Statutes 2014 277.21

Employers, corporations defined as

Occupational safety and health, Minn. Statutes 2014 182.651

Unemployment Insurance Law, Minn. Statutes 2014 268.035

Employment agencies, see EMPLOYMENT AGENCIES

Enterprise Minnesota, Inc., Minn. Statutes 2014 116O.01 to 116O.20

Environmental tax (federal), Minn. Statutes 2014 290.01

Equity interests, defined as securities, Minn. Statutes 2014 336.8-103

Evidence

Corporate identity changes, Minn. Statutes 2014 507.411

Dissolution proceedings, Minn. Statutes 2014 316.18

Instruments for payment of money, use as, Minn. Statutes 2014 602.03

Executions (creditors remedies), supplementary proceedings, order to appear, Minn. Statutes 2014 575.02

Executive officers, definitions, workers' compensation, Minn. Statutes 2014 176.011

Exemptions, real property appraisers licensure, Minn. Statutes 2014 82B.03

Family farm corporations, see under CORPORATE AND PARTNERSHIP FARMING

Farm corporations, see CORPORATE AND PARTNERSHIP FARMING

Farm lands, ownership, Minn. Statutes 2014 500.24

Farmers' mutual fire insurance companies, see FARMERS MUTUAL FIRE INSURANCE COMPANIES

FDIC, see FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC)

Federal Savings and Loan Insurance Corporation, see FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION

Federal taxable income

Additions and subtractions, Minn. Statutes 2014 290.01

Sales factor, determination, Minn. Statutes 2014 290.191

Fees

Independent contractors, workers' compensation coverage, Minn. Statutes 2014 176.041

Service of process, Minn. Statutes 2014 5.25

Fiduciaries

Adverse claims, security transfers, Minn. Statutes 2014 520.25

Officers of corporations defined as, Minn. Statutes 2014 520.01

Film corporations, movies, license violations, Minn. Statutes 2014 326.53

Financial corporations, see FINANCIAL INSTITUTIONS

Fines

Criminal convictions, Minn. Statutes 2014 630.17

Political contributions, violations, Minn. Statutes 2014 211B.15

Foreign corporations, see FOREIGN CORPORATIONS

Fraternal corporations, cemeteries established before 1885, Minn. Statutes 2014 306.07, 306.08

Funds and accounts, see MULTIPARTY ACCOUNTS

Good faith, acts or omissions not in good faith, directors, liability, Minn. Statutes 2014 300.64

Health care providers, corporations defined as, Minn. Statutes 2014 62A.63

Hearings

Dissolution, Minn. Statutes 2014 316.08, 316.16

Shareholders' or directors' liability, notice, Minn. Statutes 2014 316.17

Hostile takeovers, see CORPORATE TAKEOVERS

Household goods warehouse operators, see under WAREHOUSES

Housing and redevelopment authorities, formation authorized, for housing projects, Minn. Statutes 2014 469.012

Improvements, defined as personal property, Minn. Statutes 2014 272.03

Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Incorporation

Certificates of incorporation, see same under this topic

Destruction, documents filed with county recorder, Minn. Statutes 2014 386.46

Dissolution petitions, Minn. Statutes 2014 316.07

Indebtedness

Consolidations, effect, Minn. Statutes 2014 300.15

Dissolution proceedings, Minn. Statutes 2014 316.07, 316.11

Insufficient funds, Minn. Statutes 2014 316.14

Insurance companies, investments, admitted assets, Minn. Statutes 2014 60A.11

Liability, Minn. Statutes 2014 300.64

Nature and extent, evidence, Minn. Statutes 2014 316.18

Neglect or refusal to discharge, Minn. Statutes 2014 316.06

Receivers, duties, Minn. Statutes 2014 316.11

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Surplus, order of distribution, Minn. Statutes 2014 316.23

Indemnification, exception, Minn. Statutes 2014 181.970

Independent expenditures, see Political contributions under CONTRIBUTIONS

Information returns (taxes)

Due dates, Minn. Statutes 2014 289A.18

Extensions, Minn. Statutes 2014 289A.19

Generally, Minn. Statutes 2014 289A.12

Injunctions, violations, generally, Minn. Statutes 2014 316.02

Insignias, see INSIGNIAS

Insolvency

Dissolution, Minn. Statutes 2014 316.06

Dividends, payment, directors, liability, Minn. Statutes 2014 300.64

Forfeiture of rights, Minn. Statutes 2014 316.06

Insurance premium finance companies, see INSURANCE PREMIUM FINANCE COMPANIES

Insurance taxes, see INSURANCE TAXES

Interest rates, see INTEREST

Interior designers, certification, Minn. Statutes 2014 326.14

Internet service providers, search warrants, production of records, Minn. Statutes 2014 626.18

Intervenors, attorney general, public interest matters, Minn. Statutes 2014 316.10

Investments in, Investment Board, Minn. Statutes 2014 11A.24

Investments permitted, savings association accounts, Minn. Statutes 2014 51A.31

Judgments

Criminal fines, Minn. Statutes 2014 630.17

Dissolution, Minn. Statutes 2014 556.08, 556.09, 556.10

Landscape architects, license, Minn. Statutes 2014 326.14

Large corporations, income and franchise taxes, Minn. Statutes 2014 289A.26

Lawsuits

Actions against, exemption, Minn. Statutes 2014 316.24

Annulment or dissolution of incorporation, Minn. Statutes 2014 556.06 to 556.10

Appearance for corporation, Minn. Statutes 2014 481.02

Assessments against shareholders, Minn. Statutes 2014 316.19, 316.20

Business activities report, failure to file on time, Minn. Statutes 2014 290.371

Conciliation court actions, appearance for, Minn. Statutes 2014 491A.02

Directors, liability, Minn. Statutes 2014 300.64

Mode of prosecution, Minn. Statutes 2014 316.01

Officers, liability, Minn. Statutes 2014 300.64

Parties to suits, see same under this topic

Place of trial, venue, Minn. Statutes 2014 542.09

Pleadings, verification, Minn. Statutes 2014 544.15

Prohibited actions, Minn. Statutes 2014 316.01

Proof of incorporation, Minn. Statutes 2014 544.21

Public interest matters, Minn. Statutes 2014 316.10

Receivers and receivership, see same under this topic

Shareholders, liability, Minn. Statutes 2014 300.64

Termination of corporate existence, Minn. Statutes 2014 28A.0753

Vacating charter, Minn. Statutes 2014 556.07 to 556.10

Legal newspapers, availability, Minn. Statutes 2014 331A.02

Legal representatives, corporate tax returns, inspection, rights, Minn. Statutes 2014 270B.03

Lessors of employees

Unemployment insurance taxes, Minn. Statutes 2014 268.046

Workers' compensation, Minn. Statutes 2014 79.255

Liabilities and obligations, see Indebtedness under this topic

Liability

Corporate franchise taxes, Minn. Statutes 2014 289A.31

Internet service providers, search warrants, Minn. Statutes 2014 626.18

Labor or sex trafficking, Minn. Statutes 2014 609.284

Officers, see same under this topic

Restraint of trade, Minn. Statutes 2014 325D.61

Security transfers, transfer agents, see Transfer agents under SECURITIES

Shareholders, see same under this topic

Taxes

Claims for refunds, Minn. Statutes 2014 270C.56

Payment or return violations, Minn. Statutes 2014 270C.56

License holders, corporations defined as, Minn. Statutes 2014 245A.02

Licenses, Minn. Statutes 2014 270C.72

Liens, consolidations, effect, Minn. Statutes 2014 300.15

Life insurance companies, subsidiaries, investments, Minn. Statutes 2014 61A.281

Limited, Ltd., professional firms, names, Minn. Statutes 2014 319B.05

Liquidation

Distribution proceedings, foreign-money claims, Minn. Statutes 2014 548.40 to 548.53

Proceeds, defined as principal, Minn. Statutes 2014 501B.64

Services incidental to, debt management services providers, exclusion, Minn. Statutes 2014 332A.02

Local governments, creation, Minn. Statutes 2014 465.717, 465.719

Mail order businesses, see MAIL ORDER SALES

Managers

Appearance for association, Minn. Statutes 2014 481.02

Life insurance, insurable interest in life of insured, Minn. Statutes 2014 60A.0783

Manufactured homes, see Corporations under MANUFACTURED HOMES

Members of corporation

Dissolution petitions, Minn. Statutes 2014 316.07

Meetings, Minn. Statutes 2014 316.03

Petitions by, dissolution, Minn. Statutes 2014 316.07

Priority of obligations, Minn. Statutes 2014 316.11

Mergers

Corporate identity changes, Minn. Statutes 2014 507.411

Deed taxes, see DEED TAXES

Proceeds, defined as principal, Minn. Statutes 2014 501B.64

Minnesota Business Finance, Inc., Minn. Statutes 2014 116S.01 to 116S.11

Minnesota employees insurance program, see under HEALTH AND ACCIDENT INSURANCE

Misconduct, intentional, directors, liability, Minn. Statutes 2014 300.64

Mortgage corporations, see MORTGAGE CORPORATIONS

Mortgages, assignment and satisfaction, corporate identity changes, prima facie evidence, Minn. Statutes 2014 507.411

Motion picture corporations, license violations, Minn. Statutes 2014 326.53

Motor carriers, see MOTOR CARRIERS

Motor vehicles, previously registered in Minnesota, sales taxes, exemption, Minn. Statutes 2014 297B.03

Municipal corporations, see MUNICIPAL CORPORATIONS

Mutual reinsurance or guaranty associations, Minn. Statutes 2014 67A.40 to 67A.43

Names, see Corporate names under this topic

Negotiable instruments, ultra vires acts, rescission of negotiation, Minn. Statutes 2014 336.3-202

Net income

Franchise tax measured by, Minn. Statutes 2014 290.02

Nondeductible items, Minn. Statutes 2014 290.10

Understatement, effect, Minn. Statutes 2014 290.34

Nonprofit corporations, see NONPROFIT CORPORATIONS

Nonprofit health service plan corporations, see NONPROFIT HEALTH SERVICE PLAN CORPORATIONS

Nonprofit hospital service corporations, see NONPROFIT HOSPITAL SERVICE CORPORATIONS

Oaths, power to administer, other corporate officers, Minn. Statutes 2014 358.41

Obligations, see Indebtedness under this topic

Officers

Absentee corporate officers, service of process on, Minn. Statutes 2014 543.08

Appearance for corporation, Minn. Statutes 2014 481.02

Benefits or wage supplements, failure to pay, Minn. Statutes 2014 181.74

Corporate tax returns, inspection, rights, Minn. Statutes 2014 270B.03

Courts, powers, Minn. Statutes 2014 316.03

Debt prorating companies, license requirements, see Licenses under DEBT PRORATING COMPANIES

Defined as employees, Minn. Statutes 2014 290.92

Defined as fiduciaries, Minn. Statutes 2014 520.01

Definitions

Commercial Code, Minn. Statutes 2014 336.1-201, 336.3-307

Uniform Fiduciaries Act, Minn. Statutes 2014 520.01

Withholding (taxes), Minn. Statutes 2014 290.92

Workers' compensation, uninsured and self-insured employers, Minn. Statutes 2014 176.183

Documents, drafting, Minn. Statutes 2014 481.02

Duties, neglect of or refusal to perform, Minn. Statutes 2014 300.64, 586.10

Environmental crimes, knowledge, Minn. Statutes 2014 609.671

Execution by, Minn. Statutes 2014 575.02, 575.07

Executive officers, workers' compensation, Minn. Statutes 2014 176.011

Lawsuits, corporate debt, liability, Minn. Statutes 2014 300.64

Liability

Neglect of or refusal to perform duties, Minn. Statutes 2014 300.64

Unemployment insurance tax violations, personal liability, Minn. Statutes 2014 268.063

Unfair discrimination and competition, Minn. Statutes 2014 325D.071

Unpaid share subscriptions, enforcement, Minn. Statutes 2014 316.14

Misconduct, Minn. Statutes 2014 316.03

Oaths, power to administer, Minn. Statutes 2014 358.25

Payment by, fines and penalties, Minn. Statutes 2014 316.03

Political contributions, violations, Minn. Statutes 2014 211B.15

President, see same under this topic

Public officials and public bodies, powers, Minn. Statutes 2014 316.03

Removal, Minn. Statutes 2014 316.03, 316.04

Reports given, official conduct, Minn. Statutes 2014 316.03

Secretary, see same under this topic

Service of process on, Minn. Statutes 2014 5.25

Suspension, Minn. Statutes 2014 316.03, 316.04

Tax liability, delinquent personal property taxes, Minn. Statutes 2014 277.21

Theft, timber on state lands, Minn. Statutes 2014 90.301

Unemployment insurance, noncovered employment, Minn. Statutes 2014 268.035

Vacancies, Minn. Statutes 2014 316.03, 316.04

Operators of vehicles transporting wheelchair users, corporations defined as, Minn. Statutes 2014 299A.11

Orders

Additional assessments against shareholders, Minn. Statutes 2014 316.21

Directors, liability, service of notice, Minn. Statutes 2014 316.17

Dissolution, Minn. Statutes 2014 316.06 to 316.09, 316.15

Public interest matters, complaints or petitions, service on attorney general, Minn. Statutes 2014 316.10

Ratable assessments against shareholders, Minn. Statutes 2014 316.18 to 316.20

Removal of officers or trustees, Minn. Statutes 2014 316.04

Sequestration of property, Minn. Statutes 2014 316.05

Shareholders, Minn. Statutes 2014 316.14, 316.17

Surplus, order of distribution, Minn. Statutes 2014 316.23

Organizations, corporations defined as, Minn. Statutes 2014 322B.03, 322C.1001

Owners

Life insurance, insurable interest in life of insured required, Minn. Statutes 2014 60A.0783

Workers' compensation duties, Minn. Statutes 2014 171.01, 176.183

Participation in, nonprofit corporations, authorized, Minn. Statutes 2014 317A.161

Parties to suits

Attorney general, public interest matters, Minn. Statutes 2014 316.10

Receivers, Minn. Statutes 2014 316.11, 316.19

Shareholders, Minn. Statutes 2014 316.22

Payments by, information returns (taxes), filing, Minn. Statutes 2014 289A.12

Payments to, fines and penalties, Minn. Statutes 2014 316.03

Personal estate, defined as personal property, personal property taxes, Minn. Statutes 2014 272.03

Personal property

Consolidations, effect, Minn. Statutes 2014 300.15

Dissolution petitions, Minn. Statutes 2014 316.07

Tax liens, Minn. Statutes 2014 270C.63, 272.481

Personal property taxes, see under PROPERTY TAXES

Petitions by, lawsuits, assessments against delinquent shareholders, Minn. Statutes 2014 316.22

Pipefitting corporations, see PIPEFITTERS

Policy of state, corporate contributions, Minn. Statutes 2014 300.67

Political contributions, see Corporate political contributions under CONTRIBUTIONS

Portorama, trademark or trade name, Minn. Statutes 2014 333.50 to 333.52

Power of attorney, real estate transactions, Minn. Statutes 2014 523.17

Primary employment sites, corporations defined as, Minn. Statutes 2014 148.7802

Priorities and preferences

Dissolution, priority of obligations, Minn. Statutes 2014 316.11

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Surplus, order of distribution, Minn. Statutes 2014 316.23

Private agencies, corporations defined as, Minn. Statutes 2014 245A.02

Private foundations law, Minn. Statutes 2014 317A.113

Professional association (P.A.), professional firms, names, required endings, Minn. Statutes 2014 319B.05

Professional corporation (P.C.), professional firms, names, required endings, Minn. Statutes 2014 319B.05

Professional engineers, licenses, Minn. Statutes 2014 326.14

Professional firms, see PROFESSIONAL FIRMS

Professional service corporation (P.S.C.), professional firms, names, required endings, Minn. Statutes 2014 319B.05

Property

Assets, see same under this topic

Basis, federal and state income taxes, Minn. Statutes 2014 290.01

Property taxes, see PROPERTY TAXES

Protective agents, see Corporations under PROTECTIVE AGENTS (BODYGUARDS)

Public benefit corporations, Minn. Statutes 2014 304A.001 to 304A.301

Public corporations, see PUBLIC CORPORATIONS

Public service corporations, see PUBLIC SERVICE CORPORATIONS

Real property

Consolidations, effect, Minn. Statutes 2014 300.15

Conveyances, Minn. Statutes 2014 507.05

Dissolution petitions, Minn. Statutes 2014 316.07

Land registrations, see Corporations under LAND REGISTRATION

Property taxes, see PROPERTY TAXES

Transactions, by power of attorney, Minn. Statutes 2014 523.17

Real property appraisers licensure, Minn. Statutes 2014 82B.03, 82B.18

Receivers and receivership

Appointment

Dissolution proceedings, Minn. Statutes 2014 316.08, 316.11

Sequestration of property, Minn. Statutes 2014 316.05

Temporary receivers, Minn. Statutes 2014 316.03

Appointments by, agents, Minn. Statutes 2014 316.11

Bond, Minn. Statutes 2014 316.11

Duties and powers

Dissolved corporations, Minn. Statutes 2014 556.10

Generally, Minn. Statutes 2014 316.11

Ratable assessments, collection, Minn. Statutes 2014 316.19, 316.20

Expenses, Minn. Statutes 2014 316.05, 316.18, 316.23

Lawsuits, Minn. Statutes 2014 316.11, 316.19 to 316.21

Notice received, Minn. Statutes 2014 316.15, 316.17

Payments to, ratable assessments, Minn. Statutes 2014 316.18

Share subscription payment orders, enforcement, Minn. Statutes 2014 316.14

Subrogation of shareholders, Minn. Statutes 2014 316.23

Temporary receivers, Minn. Statutes 2014 316.03, 316.04

Reciprocal or interinsurance contracts, Minn. Statutes 2014 71A.01, 71A.06

Recreational camping areas, see TOURIST CAMPS

Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS

Recreational vehicle lanes cooperation, model standards, Minn. Statutes 2014 160.262

Regional channel entities, cable television, Minn. Statutes 2014 238.11, 238.43, 473.129

Registered agents, service of process on, Minn. Statutes 2014 5.25

Rehabilitation, distribution proceedings, foreign-money claims, Minn. Statutes 2014 548.40 to 548.53

Related corporations, income and franchise taxes, combined returns, Minn. Statutes 2014 290.34

Religious corporations, see RELIGIOUS CORPORATIONS

Reports given

Business activities, Minn. Statutes 2014 270B.14, 290.371

Liquor licensees, change in stock ownership, Minn. Statutes 2014 340A.303, 340A.412

Official conduct of officers, Minn. Statutes 2014 316.03

Represented persons, corporations defined as, Minn. Statutes 2014 336.3-307

Research, costs, federal taxable income, subtractions, Minn. Statutes 2014 290.01

Residential building contractors

Licenses, see under RESIDENTIAL BUILDING CONTRACTORS

Qualifying persons, see under RESIDENTIAL BUILDING CONTRACTORS

Residential care homes, see RESIDENTIAL CARE HOMES

Residential mortgage originators and servicers, Minn. Statutes 2014 58.01 to 58.17, 60K.43

Restraint of trade, liability, Minn. Statutes 2014 325D.60, 325D.61

Rideshare program, see RIDESHARE PROGRAM

Rights, privileges, and franchises

Forfeiture, Minn. Statutes 2014 316.06

Injunctions, Minn. Statutes 2014 316.02

Risk retention groups, see under LIABILITY INSURANCE

S corporations, see S CORPORATIONS

Sales and use taxes, exemptions, Minn. Statutes 2014 289A.56, 469.1734

School districts

Creation, Minn. Statutes 2014 465.717, 465.719

School districts defined as, Minn. Statutes 2014 216B.02

Securities, see Fiduciaries under SECURITIES

Service corporation (S.C.), professional firms, names, Minn. Statutes 2014 319B.05

Service marks, see SERVICE MARKS

Service of process on

Absentee corporate officers, Minn. Statutes 2014 543.08

Delinquent taxes, contested case hearings, Minn. Statutes 2014 270C.72

Enforcement of liability, hearings, Minn. Statutes 2014 316.17

Generally, Minn. Statutes 2014 5.25

Public Utilities Commission, orders and notices, Minn. Statutes 2014 216.17

Withholding (taxes), noncompliance notice, Minn. Statutes 2014 270C.60

Shareholders

Assessments against, Minn. Statutes 2014 316.18 to 316.22

Corporate tax returns, inspection, rights, Minn. Statutes 2014 270B.03

Debt prorating companies, see Licenses under DEBT PRORATING COMPANIES

Dissolution petitions, Minn. Statutes 2014 316.07

Distributions, see same under this topic

Income, jurisdiction to tax, Minn. Statutes 2014 290.014

Lawsuits, Minn. Statutes 2014 300.64, 316.22

Liability

Enforcement, hearings, Minn. Statutes 2014 316.17

Nature and extent, evidence, Minn. Statutes 2014 316.18

Ratable assessments, ultra vires acts, exemption, Minn. Statutes 2014 316.18, 316.19

Meetings, court-ordered, Minn. Statutes 2014 316.03

Payments by, Minn. Statutes 2014 316.14, 316.18

Political contributions, violations, Minn. Statutes 2014 211B.15

Priority of obligations, Minn. Statutes 2014 316.11

Service of process on, enforcement of liability, hearings, Minn. Statutes 2014 316.17

Sole shareholders, appearance for corporation, Minn. Statutes 2014 481.02

Solvency, evidence of, Minn. Statutes 2014 316.18

Subrogation, surplus, distribution, Minn. Statutes 2014 316.23

Shares

Corporate takeovers, see Equity securities under CORPORATE TAKEOVERS

Defined as credits, Minn. Statutes 2014 272.03

Defined as securities, Minn. Statutes 2014 336.8-103

Dissolution petitions, Minn. Statutes 2014 316.07

Employee stock ownership plans, professional firms, Minn. Statutes 2014 319B.07

Impairment, dissolution, Minn. Statutes 2014 316.07

Subscriptions, payment, orders, Minn. Statutes 2014 316.14

Transfers

Defined, Minn. Statutes 2014 520.21

Fiduciary transfers, see Transfers under SECURITIES

Small employers

Corporations defined as, Minn. Statutes 2014 62L.02

Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS

Social corporations, see SOCIAL CORPORATIONS

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

Special or local laws, Minn. Const. art 12 s 1

Sponsors of contests, corporations defined as, Minn. Statutes 2014 325F.755

Statutes of limitations, ratable assessments against shareholders, lawsuits, Minn. Statutes 2014 316.20

Stockholders, see Shareholders under this topic

Stocks, see Shares under this topic

Subrogation, surplus, order of distribution, Minn. Statutes 2014 316.23

Subsidiary corporations

Definitions, Minn. Statutes 2014 60D.15, 322B.03, 322C.0102, 326B.805

Insurance companies, see Subsidiaries under INSURANCE COMPANIES

Wholesale produce dealers, parent company, liability, Minn. Statutes 2014 27.133

Successors of a beneficiary, corporations defined as, Minn. Statutes 2014 336.5-102

Summonses, lawsuits, commencement, Minn. Statutes 2014 316.01

Surplus, order of distribution, Minn. Statutes 2014 316.23

Surveyors, licenses, Minn. Statutes 2014 326.14

Takeovers, see CORPORATE TAKEOVERS

Tax-exempt corporations, see TAX-EXEMPT CORPORATIONS

Tax incentives

Border city credits, Minn. Statutes 2014 116J.8732, 290.06

Border city new industry credit, Minn. Statutes 2014 289A.56, 469.1734

Tax liability, income and franchise taxes, Minn. Statutes 2014 290.04

Tax liens, personal property notice, filing, Minn. Statutes 2014 270C.63, 272.481

Tax returns

Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Information returns (taxes), Minn. Statutes 2014 289A.12, 289A.18, 289A.19

Taxable income

Defined, Minn. Statutes 2014 290.01

Losses created or understatement of, effect, Minn. Statutes 2014 290.34

Taxable net income, deductions from, income and franchise taxes, Minn. Statutes 2014 290.21

Taxes

Delinquent taxes, Minn. Statutes 2014 270C.72

Payment violations, personal liability, Minn. Statutes 2014 270C.56

Sequestration of property, order of disposal, Minn. Statutes 2014 316.05

Termination, see Dissolution under this topic

Toll facilities, private operators, Minn. Statutes 2014 160.84 to 160.87

Tourist camps, see TOURIST CAMPS

Towns

Creation, Minn. Statutes 2014 465.717, 465.719

Towns defined as, Minn. Statutes 2014 216B.02

Township mutual companies, see TOWNSHIP MUTUAL COMPANIES

Trademarks, see TRADEMARKS AND TRADE NAMES

Transfer agents

Defined, Minn. Statutes 2014 520.21

Security transfers, see Transfer agents under SECURITIES

Transfers of money or property, unauthorized or illegal acts set aside by courts, Minn. Statutes 2014 316.03

Transient merchant, corporation defined as, Minn. Statutes 2014 329.099

Trustees

Appeals, Minn. Statutes 2014 316.04

Boards of trustees, corporation created by territorial legislature, Minn. Statutes 2014 302A.92

Corporations acting as, Minn. Statutes 2014 469.153, 469.161, 469.163

Corporations defined as, Minn. Statutes 2014 469.153

Trusts, see TRUSTS

Ultra vires acts

Negotiable instruments, rescission of negotiation, Minn. Statutes 2014 336.3-202

Ratable assessments against shareholders, exemption, Minn. Statutes 2014 316.18, 316.19

Unemployment Insurance Law, Minn. Statutes 2014 268.0625

Usury, see USURY

Vendors, corporations defined as, Minn. Statutes 2014 327A.01

Viatical settlements, Minn. Statutes 2014 60A.964, 62S.01

Violations and penalties

Business activities report, failure to file on time, effect, Minn. Statutes 2014 290.371

Complaints, answers, Minn. Statutes 2014 316.02, 316.06

Dentistry, unlawful practice, Minn. Statutes 2014 150A.11

Dissolution, Minn. Statutes 2014 316.06

Forfeiture of rights, Minn. Statutes 2014 316.06

Officers, generally, Minn. Statutes 2014 316.03

Warehouse operators, see under WAREHOUSES

Workers' compensation, see WORKERS COMPENSATION

Workers' compensation commercial self-insurance groups, exclusion, Minn. Statutes 2014 79A.20

Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE

Writs of mandamus, see WRITS OF MANDAMUS