Minnesota Legislature
Office of the Revisor of Statutes
2021 Minnesota Statutes Index (topics)
CORPORATIONS
Accounting officers, personal property, owned, possessed, or controlled by, Minn. Statutes 2021 273.25
Acknowledgments, power to take, Minn. Statutes 2021 358.25
Affidavits, dissolution proceedings, evidence, Minn. Statutes 2021 316.18
Affidavits of identification, instruments affecting title to real property, evidence, Minn. Statutes 2021 507.29
Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES
Affiliated group of corporations, services between, sales and use taxes, exclusion, Minn. Statutes 2021 297A.61
Affiliates, corporations defined as, Minn. Statutes 2021 513.41
Agents
Acknowledgments in a representative capacity, Minn. Statutes 2021 358.52
Appointment, receivers, duties, Minn. Statutes 2021 316.11
Corporate fiduciary agents, attorney fees, Minn. Statutes 2021 481.02
Lawsuits, jurisdiction, Minn. Statutes 2021 543.19
Political contributions, violations, Minn. Statutes 2021 211B.15
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Transfer agents
Defined, Minn. Statutes 2021 520.21
Security transfers, see Transfer agents under SECURITIES
Agricultural credit corporations, state chartered, loans, interest rate limitations, Minn. Statutes 2021 334.061
Agricultural land, acquisition of title, Minn. Statutes 2021 500.221, 500.24
Alarm and communication systems, see under ELECTRICAL SYSTEMS
American employers, corporations defined as, Minn. Statutes 2021 268.035
Answers
Time, Minn. Statutes 2021 5.25
Violations, complaints, Minn. Statutes 2021 316.02
Appeals, removal of officers or trustees, effect, Minn. Statutes 2021 316.04
Appearance for, exceptions to unauthorized practice of law, Minn. Statutes 2021 481.02
Aquatennial, trademark or trade name, Minn. Statutes 2021 333.14 to 333.16
Aquatic pest control applicators, licenses, Minn. Statutes 2021 18B.32
Architects, licenses, Minn. Statutes 2021 326.14
Articles of incorporation
Amendments, assignment and satisfaction of mortgages, Minn. Statutes 2021 507.411
Violations, Minn. Statutes 2021 316.06
Assessments
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Assets
Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY
Distributions, see same under this topic
Diversion, fine, Minn. Statutes 2021 609.52
Evidence of, Minn. Statutes 2021 316.18
Iranian investments, divestiture of, Minn. Statutes 2021 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 2021 316.05
Associations or groups acting as, lawsuits against, Minn. Statutes 2021 556.01
Assumed names, see ASSUMED NAMES
Attorney general, duties regarding
Annulment of incorporation, lawsuits, Minn. Statutes 2021 556.06
Execution to collect costs, Minn. Statutes 2021 556.09
Judgment against corporation, judgment roll, filing with secretary of state, Minn. Statutes 2021 556.12
Judgment of dissolution, Minn. Statutes 2021 556.08
Prosecution, Minn. Statutes 2021 8.03
Receivership, Minn. Statutes 2021 556.10
Vacation of charter, Minn. Statutes 2021 556.07
Attorneys for corporation
Acknowledgments in a representative capacity, Minn. Statutes 2021 358.52
Conveyance of real property, Minn. Statutes 2021 507.05
Corporate fiduciary agents, Minn. Statutes 2021 481.02
Political contributions, violations, Minn. Statutes 2021 211B.15
Auctioneers, licenses, Minn. Statutes 2021 330.01
Authorized farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Bail bond corporations, Minn. Statutes 2021 629.70
Bikeways cooperation, model standards, Minn. Statutes 2021 160.262
Board of directors
Appointments by, attorneys, conveyance of real property, Minn. Statutes 2021 507.05
Compensation and salaries, Minn. Statutes 2021 268.035
Corporations created by territorial legislature, Minn. Statutes 2021 302A.92
Definitions, Minn. Statutes 2021 322C.0102
Directors
Debt prorating companies, licenses, Minn. Statutes 2021 45.0292, 609B.164
Defined as fiduciaries, Minn. Statutes 2021 336.3-307
Life insurance, insurable interest in life of insured required, Minn. Statutes 2021 60A.0783
Duties, neglect of or refusal to perform, corporate debts resulting from, liability, Minn. Statutes 2021 300.64
Lawsuits, corporate debt, liability, Minn. Statutes 2021 300.64
Liability
Enforcement, hearings, Minn. Statutes 2021 316.17
Generally, Minn. Statutes 2021 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2021 268.063
Meetings, court-ordered, Minn. Statutes 2021 316.03
Resolutions by, Minn. Statutes 2021 507.05
Board of trustees, corporations created by territorial legislature, Minn. Statutes 2021 302A.92
Bondholders, dissolution petitions, Minn. Statutes 2021 316.07
Bonds (officers and fiduciaries)
Receivers, Minn. Statutes 2021 316.11
Border cities, seed capital investment credit, Minn. Statutes 2021 116J.8732, 290.06
Breach of fiduciary duty, directors' liability, limitations, Minn. Statutes 2021 300.64
Breach of loyalty, directors, liability, Minn. Statutes 2021 300.64
Business affairs
Dissolution petitions, Minn. Statutes 2021 316.07
Suspension, Minn. Statutes 2021 316.06
Business association, corporations defined as, Minn. Statutes 2021 345.31
Business corporation law, election of application, Minn. Statutes 2021 302A.021
Business corporations, see BUSINESS CORPORATIONS
Business entities, corporations defined as, Minn. Statutes 2021 60K.31
Businesses, corporations defined as, Minn. Statutes 2021 363A.03
C corporations, income, tax treatment, Minn. Statutes 2021 290.17
Canada, investments in, insurance companies, Minn. Statutes 2021 60A.11
Capital gains and losses
Additions to federal taxable income, Minn. Statutes 2021 290.0133
Net income, Minn. Statutes 2021 290.01, 290.9728
Subtractions from federal taxable income, Minn. Statutes 2021 290.0134
Capital stock, see Shares under this topic
Cemetery corporations, see CEMETERY ASSOCIATIONS
Certificates and certification, documents, filing fees, Minn. Statutes 2021 5.12
Certificates of incorporation
Board of directors, Minn. Statutes 2021 300.64
Definitions, business corporation law, Minn. Statutes 2021 302A.011
Violations, Minn. Statutes 2021 316.06
Certified copies
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2021 302A.92
Dissolution decrees, Minn. Statutes 2021 316.09
Charitable corporations, see CHARITABLE CORPORATIONS
Chartered, professional firms, names, Minn. Statutes 2021 319B.05
Charters
Amendments, mortgages, Minn. Statutes 2021 507.411
Surrender, racketeering, Minn. Statutes 2021 609.911
Vacating, lawsuits, Minn. Statutes 2021 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 2021 316.15 to 316.17
Liquidation proceedings, foreign-money claims, Minn. Statutes 2021 548.40 to 548.53
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Surplus, order of distribution, Minn. Statutes 2021 316.23
Clearing corporations, see under SECURITIES
Clerical service corporations
Banks, Minn. Statutes 2021 48.89, 48.892
Savings banks, Minn. Statutes 2021 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 2021 450.21, 450.22
Commercial telephone solicitation, exemption, Minn. Statutes 2021 325E.26
Committees, corporations defined as, Minn. Statutes 2021 211B.01
Community development corporations, Minn. Statutes 2021 116J.980, 116J.982, 116L.19, 462A.21
Compensation and salaries, claims, sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Complaints
Answers, time, Minn. Statutes 2021 5.25
Attorney general, duties, Minn. Statutes 2021 316.02, 316.06
Unsatisfactory execution of judgments, Minn. Statutes 2021 316.05
Violations, generally, Minn. Statutes 2021 316.02, 316.06
Consolidations
Constituent corporations, effect on, Minn. Statutes 2021 300.15
Corporate identity changes, mortgage assignment and satisfaction, Minn. Statutes 2021 507.411
Deed taxes, see DEED TAXES
New corporations, Minn. Statutes 2021 300.15
Constituent corporations, consolidation, effect, Minn. Statutes 2021 300.15
Contracts
Community resource programs, Minn. Statutes 2021 466A.07
Soil and water conservation districts, Minn. Statutes 2021 103C.231
Contributions
Authorized contributions, Minn. Statutes 2021 300.66
Policy of state, Minn. Statutes 2021 300.67
Prior gifts, validation, Minn. Statutes 2021 300.68
Conveyances, attorneys, duties, Minn. Statutes 2021 507.05
Cooperative housing corporations
Defined as eligible mortgagors, Minn. Statutes 2021 462A.03
Directors, Minn. Statutes 2021 308A.305
Existing debt, refinancing by Housing Finance Agency, Minn. Statutes 2021 462A.05
Corporate attorneys, see Attorneys for corporation under this topic
Corporate bonds
Bondholders, dissolution petitions, Minn. Statutes 2021 316.07
Investments in, reinsurance intermediary-brokers, Minn. Statutes 2021 60A.715
Public service corporations, Minn. Statutes 2021 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 2021 290.01
Corporate names
Changes, Minn. Statutes 2021 507.411
Dissolution petitions, Minn. Statutes 2021 316.07
Professional firms, required endings, Minn. Statutes 2021 319B.05
Corporate seal
Forgery, Minn. Statutes 2021 609.625
Private seals, abolished, Minn. Statutes 2021 358.01
Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2021 302A.92
Counties, see Corporations under COUNTIES
Credit, Minn. Statutes 2021 334.022
Creditors
Order of payment by receiver, Minn. Statutes 2021 316.11
Rights and preferences, consolidations, effect, Minn. Statutes 2021 300.15
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
Definitions
Armories, Minn. Statutes 2021 193.139
Business corporations, Minn. Statutes 2021 302A.011, 302A.473, 302A.521
Commercial Code, Minn. Statutes 2021 336.1-201, 336.5-102
Construction manager/general contractor contracts, Minn. Statutes 2021 161.3207
Drivers licenses, Minn. Statutes 2021 171.01
Foreign corporations, Minn. Statutes 2021 303.02
Fraudulent Transfer Act, Minn. Statutes 2021 513.41
Housing, statutory warranties, Minn. Statutes 2021 327A.01
Human Rights Act, Minn. Statutes 2021 363A.03
Income and franchise taxes, Minn. Statutes 2021 290.01
Insurance law, Minn. Statutes 2021 60K.31
Investments of Insurers Act, Minn. Statutes 2021 60L.01
Limited liability companies, Minn. Statutes 2021 322C.0102
Occupational safety and health, Minn. Statutes 2021 182.651
Public utilities, Minn. Statutes 2021 216B.02
Simplification of fiduciary security transfers, Minn. Statutes 2021 520.21
Small Employer Health Benefit Act, Minn. Statutes 2021 62L.02
Unclaimed property, disposition, Minn. Statutes 2021 345.31
Unemployment Insurance Law, Minn. Statutes 2021 268.035
Uniform Custodial Trust Act, Minn. Statutes 2021 529.01
Warehouses, Minn. Statutes 2021 231.01
Workers' compensation, Minn. Statutes 2021 176.183
Dentistry, unlawful practice, Minn. Statutes 2021 150A.11
Detectives, see Corporations under DETECTIVES
Development corporations, Minn. Statutes 2021 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 2021 290.0134
Disclosure
Corporate tax returns, Minn. Statutes 2021 270B.03, 270B.14
Notice of business activities reports, Minn. Statutes 2021 270B.14
Dissolution
By attorney general, Minn. Statutes 2021 316.06
Claims against, see same under this topic
Decrees, Minn. Statutes 2021 316.06 to 316.09
Grounds, Minn. Statutes 2021 316.06, 316.07
Hearings, notice, Minn. Statutes 2021 316.08
Involuntary dissolution, Minn. Statutes 2021 28A.0753
Judgments, Minn. Statutes 2021 556.08
Petitions, Minn. Statutes 2021 316.07
Political contributions, violations, effect, Minn. Statutes 2021 211B.15
Receivers and receivership, see same under this topic
Restraint of trade, Minn. Statutes 2021 325D.60, 325D.61
Distributions
Debt payment, avoiding, Minn. Statutes 2021 609.52
Defined as income, Minn. Statutes 2021 501C.1103
Liquidation proceedings, foreign-money claims, Minn. Statutes 2021 548.40 to 548.53
Priority of obligations, Minn. Statutes 2021 316.11
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Surplus, order of priority, Minn. Statutes 2021 316.23
Time of entitlement, Minn. Statutes 2021 501C.1104
Divested corporations, income tax returns, filing, due dates, Minn. Statutes 2021 289A.18
Dividends
Distribution of trust interests, Minn. Statutes 2021 501C.1106
Income and franchise taxes, deductions allowed, Minn. Statutes 2021 290.21
Payment, Minn. Statutes 2021 300.64
Divisions, public utilities, affiliated interests, Minn. Statutes 2021 216B.48
Domestic corporations, see BUSINESS CORPORATIONS
Employee stock ownership plan interests, professional firms, Minn. Statutes 2021 319B.07
Employees
Appearance for corporation, Minn. Statutes 2021 481.02
Corporate tax returns, inspection, rights, Minn. Statutes 2021 270B.03
Indemnification, Minn. Statutes 2021 181.970
Liability, unemployment insurance tax violations, Minn. Statutes 2021 268.063
Political contributions, Minn. Statutes 2021 211B.15
Tax liability, delinquent personal property taxes, Minn. Statutes 2021 277.21
Employers, corporations defined as
Occupational safety and health, Minn. Statutes 2021 182.651
Unemployment Insurance Law, Minn. Statutes 2021 268.035
Employment agencies, see EMPLOYMENT AGENCIES
Enterprise Minnesota, Inc., Minn. Statutes 2021 116O.01 to 116O.20
Equity interests
Defined as securities, Minn. Statutes 2021 336.8-103
Distribution of trust interests, Minn. Statutes 2021 501C.1106
Evidence
Corporate identity changes, Minn. Statutes 2021 507.411
Dissolution proceedings, Minn. Statutes 2021 316.18
Instruments for payment of money, use as, Minn. Statutes 2021 602.03
Executions (creditors remedies), supplementary proceedings, order to appear, Minn. Statutes 2021 575.02
Executive officers, definitions, workers' compensation, Minn. Statutes 2021 176.011
Exemptions, real property appraisers licensure, Minn. Statutes 2021 82B.03
Family farm corporations, see under CORPORATE AND PARTNERSHIP FARMING
Farm corporations, see CORPORATE AND PARTNERSHIP FARMING
Farm lands, ownership, Minn. Statutes 2021 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, Minn. Statutes 2021 290.0133
Sales factor, determination, Minn. Statutes 2021 290.191
Subtractions, Minn. Statutes 2021 290.0134
Fees
Independent contractors, workers' compensation coverage, Minn. Statutes 2021 176.041
Service of process, Minn. Statutes 2021 5.25
Fiduciaries
Adverse claims, security transfers, Minn. Statutes 2021 520.25
Officers of corporations defined as, Minn. Statutes 2021 520.01
Film corporations, movies, license violations, Minn. Statutes 2021 326.53
Financial corporations, see FINANCIAL INSTITUTIONS
Fines
Criminal convictions, Minn. Statutes 2021 630.17
Political contributions, violations, Minn. Statutes 2021 211B.15
Foreign corporations, see FOREIGN CORPORATIONS
Fraternal corporations, cemeteries established before 1885, Minn. Statutes 2021 306.07, 306.08
Funds and accounts, see MULTIPARTY ACCOUNTS
Good faith, acts or omissions not in good faith, directors, liability, Minn. Statutes 2021 300.64
Health care providers, corporations defined as, Minn. Statutes 2021 62A.63
Hearings
Dissolution, Minn. Statutes 2021 316.08, 316.16
Hostile takeovers, see CORPORATE TAKEOVERS
Household goods warehouse operators, see under WAREHOUSES
Housing and redevelopment authorities, formation authorized, for housing projects, Minn. Statutes 2021 469.012
Improvements, defined as personal property, Minn. Statutes 2021 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 2021 386.46
Dissolution petitions, Minn. Statutes 2021 316.07
Indebtedness
Consolidations, effect, Minn. Statutes 2021 300.15
Dissolution proceedings, Minn. Statutes 2021 316.07, 316.11
Insufficient funds, Minn. Statutes 2021 316.14
Insurance companies, investments, admitted assets, Minn. Statutes 2021 60A.11
Liability, Minn. Statutes 2021 300.64
Nature and extent, evidence, Minn. Statutes 2021 316.18
Neglect or refusal to discharge, Minn. Statutes 2021 316.06
Receivers, duties, Minn. Statutes 2021 316.11
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Surplus, order of distribution, Minn. Statutes 2021 316.23
Indemnification, exception, Minn. Statutes 2021 181.970
Independent expenditures, see Political contributions under CONTRIBUTIONS
Information returns (taxes)
Due dates, Minn. Statutes 2021 289A.18
Extensions, Minn. Statutes 2021 289A.19
Generally, Minn. Statutes 2021 289A.12
Injunctions, violations, generally, Minn. Statutes 2021 316.02
Insignias, see INSIGNIAS
Insolvency
Dissolution, Minn. Statutes 2021 316.06
Dividends, payment, directors, liability, Minn. Statutes 2021 300.64
Forfeiture of rights, Minn. Statutes 2021 316.06
Insurance taxes, see INSURANCE TAXES
Interest rates, see INTEREST
Interior designers, certification, Minn. Statutes 2021 326.14
Internet service providers, search warrants, production of records, Minn. Statutes 2021 626.18
Intervenors, attorney general, public interest matters, Minn. Statutes 2021 316.10
Investments in, Investment Board, Minn. Statutes 2021 11A.24
Investments permitted
MNvest program, eligibility, Minn. Statutes 2021 80A.461
Savings association accounts, Minn. Statutes 2021 51A.31
Judgments
Criminal fines, Minn. Statutes 2021 630.17
Dissolution, Minn. Statutes 2021 556.08, 556.09, 556.10
Landscape architects, license, Minn. Statutes 2021 326.14
Large corporations, income and franchise taxes, Minn. Statutes 2021 289A.26
Lawsuits
Actions against, exemption, Minn. Statutes 2021 316.24
Annulment or dissolution of incorporation, Minn. Statutes 2021 556.06 to 556.10
Appearance for corporation, Minn. Statutes 2021 481.02
Business activities report, failure to file on time, Minn. Statutes 2021 290.371
Conciliation court actions, appearance for, Minn. Statutes 2021 491A.02
Directors, liability, Minn. Statutes 2021 300.64
Mode of prosecution, Minn. Statutes 2021 316.01
Officers, liability, Minn. Statutes 2021 300.64
Parties to suits, see same under this topic
Place of trial, venue, Minn. Statutes 2021 542.09
Pleadings, verification, Minn. Statutes 2021 544.15
Prohibited actions, Minn. Statutes 2021 316.01
Proof of incorporation, Minn. Statutes 2021 544.21
Public interest matters, Minn. Statutes 2021 316.10
Receivers and receivership, see same under this topic
Termination of corporate existence, Minn. Statutes 2021 28A.0753
Vacating charter, Minn. Statutes 2021 556.07 to 556.10
Legal newspapers, availability, Minn. Statutes 2021 331A.02
Legal representatives, corporate tax returns, inspection, rights, Minn. Statutes 2021 270B.03
Lessors of employees
Unemployment insurance taxes, Minn. Statutes 2021 268.046
Workers' compensation, Minn. Statutes 2021 79.255
Liabilities and obligations, see Indebtedness under this topic
Liability
Corporate franchise taxes, Minn. Statutes 2021 289A.31
Internet service providers, search warrants, Minn. Statutes 2021 626.18
Labor or sex trafficking, Minn. Statutes 2021 609.284
Officers, see same under this topic
Restraint of trade, Minn. Statutes 2021 325D.61
Security transfers, transfer agents, see Transfer agents under SECURITIES
Taxes, Minn. Statutes 2021 270C.56
License holders, corporations defined as, Minn. Statutes 2021 245A.02
Licenses, Minn. Statutes 2021 270C.72
Liens, consolidations, effect, Minn. Statutes 2021 300.15
Life insurance companies, subsidiaries, investments, Minn. Statutes 2021 61A.281
Limited, Ltd., professional firms, names, Minn. Statutes 2021 319B.05
Liquidation
Distribution of trust interests, Minn. Statutes 2021 501C.1106
Distribution proceedings, foreign-money claims, Minn. Statutes 2021 548.40 to 548.53
Services incidental to, debt management services providers, exclusion, Minn. Statutes 2021 332A.02
Local governments, creation, Minn. Statutes 2021 465.717, 465.719
Mail order businesses, see MAIL ORDER SALES
Managers
Appearance for association, Minn. Statutes 2021 481.02
Life insurance, insurable interest in life of insured, Minn. Statutes 2021 60A.0783
Manufactured homes, see Corporations under MANUFACTURED HOMES
Members of corporation
Dissolution petitions, Minn. Statutes 2021 316.07
Meetings, Minn. Statutes 2021 316.03
Petitions by, dissolution, Minn. Statutes 2021 316.07
Priority of obligations, Minn. Statutes 2021 316.11
Mergers
Corporate identity changes, Minn. Statutes 2021 507.411
Deed taxes, see DEED TAXES
Distribution of trust interests, Minn. Statutes 2021 501C.1106
Minnesota Business Finance, Inc., Minn. Statutes 2021 116S.01 to 116S.11
Minnesota employees insurance program, see under HEALTH AND ACCIDENT INSURANCE
Misconduct, intentional, directors, liability, Minn. Statutes 2021 300.64
Mortgage corporations, see MORTGAGE CORPORATIONS
Mortgages, assignment and satisfaction, corporate identity changes, prima facie evidence, Minn. Statutes 2021 507.411
Motion picture corporations, license violations, Minn. Statutes 2021 326.53
Motor carriers, see MOTOR CARRIERS
Motor vehicles, previously registered in Minnesota, sales taxes, exemption, Minn. Statutes 2021 297B.03
Municipal corporations, see MUNICIPAL CORPORATIONS
Mutual reinsurance or guaranty associations, Minn. Statutes 2021 67A.40 to 67A.43
Names, see Corporate names under this topic
Negotiable instruments, ultra vires acts, rescission of negotiation, Minn. Statutes 2021 336.3-202
Net income
Franchise tax measured by, Minn. Statutes 2021 290.02
Nondeductible items, Minn. Statutes 2021 290.10
Understatement, effect, Minn. Statutes 2021 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
Obligations, see Indebtedness under this topic
Officers
Absentee corporate officers, service of process on, Minn. Statutes 2021 543.08
Acknowledgments in a representative capacity, Minn. Statutes 2021 358.52
Appearance for corporation, Minn. Statutes 2021 481.02
Benefits or wage supplements, failure to pay, Minn. Statutes 2021 181.74
Corporate tax returns, inspection, rights, Minn. Statutes 2021 270B.03
Courts, powers, Minn. Statutes 2021 316.03
Debt prorating companies, licenses, Minn. Statutes 2021 45.0292, 609B.164
Defined as employees, Minn. Statutes 2021 290.92
Defined as fiduciaries, Minn. Statutes 2021 520.01
Definitions
Commercial Code, Minn. Statutes 2021 336.1-201, 336.3-307
Uniform Fiduciaries Act, Minn. Statutes 2021 520.01
Withholding (taxes), Minn. Statutes 2021 290.92
Workers' compensation, uninsured and self-insured employers, Minn. Statutes 2021 176.183
Documents, drafting, Minn. Statutes 2021 481.02
Duties, neglect of or refusal to perform, Minn. Statutes 2021 300.64, 586.10
Environmental crimes, knowledge, Minn. Statutes 2021 609.671
Execution by, Minn. Statutes 2021 575.02, 575.07
Executive officers, workers' compensation, Minn. Statutes 2021 176.011
Fiduciary agents, legal work, Minn. Statutes 2021 481.02
Lawsuits, corporate debt, liability, Minn. Statutes 2021 300.64
Liability
Neglect of or refusal to perform duties, Minn. Statutes 2021 300.64
Unemployment insurance tax violations, personal liability, Minn. Statutes 2021 268.063
Unfair discrimination and competition, Minn. Statutes 2021 325D.071
Misconduct, Minn. Statutes 2021 316.03
Oaths, power to administer, Minn. Statutes 2021 358.25
Payment by, fines and penalties, Minn. Statutes 2021 316.03
Political contributions, violations, Minn. Statutes 2021 211B.15
Public officials and public bodies, powers, Minn. Statutes 2021 316.03
Removal, Minn. Statutes 2021 316.03, 316.04
Reports given, official conduct, Minn. Statutes 2021 316.03
Service of process on, Minn. Statutes 2021 5.25
Suspension, Minn. Statutes 2021 316.03, 316.04
Tax liability, delinquent personal property taxes, Minn. Statutes 2021 277.21
Theft, timber on state lands, Minn. Statutes 2021 90.301
Unemployment insurance, noncovered employment, Minn. Statutes 2021 268.035
Vacancies, Minn. Statutes 2021 316.03, 316.04
Operators of vehicles transporting wheelchair users, corporations defined as, Minn. Statutes 2021 299A.11
Orders
Directors, liability, service of notice, Minn. Statutes 2021 316.17
Dissolution, Minn. Statutes 2021 316.06 to 316.09, 316.15
Public interest matters, complaints or petitions, service on attorney general, Minn. Statutes 2021 316.10
Removal of officers or trustees, Minn. Statutes 2021 316.04
Sequestration of property, Minn. Statutes 2021 316.05
Surplus, order of distribution, Minn. Statutes 2021 316.23
Organizations, corporations defined as, Minn. Statutes 2021 322C.1001
Owners
Distribution of trust interests, Minn. Statutes 2021 501C.1106
Life insurance, insurable interest in life of insured required, Minn. Statutes 2021 60A.0783
Workers' compensation duties, Minn. Statutes 2021 171.01, 176.183
Participation in, nonprofit corporations, authorized, Minn. Statutes 2021 317A.161
Parties to suits
Attorney general, public interest matters, Minn. Statutes 2021 316.10
Receivers, Minn. Statutes 2021 316.11, 316.19
Payments by, information returns (taxes), filing, Minn. Statutes 2021 289A.12
Payments to, fines and penalties, Minn. Statutes 2021 316.03
Personal estate, defined as personal property, personal property taxes, Minn. Statutes 2021 272.03
Personal property
Consolidations, effect, Minn. Statutes 2021 300.15
Dissolution petitions, Minn. Statutes 2021 316.07
Tax liens, Minn. Statutes 2021 270C.63, 272.481
Personal property taxes, see under PROPERTY TAXES
Pipefitting corporations, see PIPEFITTERS
Policy of state, corporate contributions, Minn. Statutes 2021 300.67
Political contributions, see Corporate political contributions under CONTRIBUTIONS
Power of attorney, real estate transactions, Minn. Statutes 2021 523.17
Primary employment sites, corporations defined as, Minn. Statutes 2021 148.7802
Priorities and preferences
Dissolution, priority of obligations, Minn. Statutes 2021 316.11
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Surplus, order of distribution, Minn. Statutes 2021 316.23
Private agencies, corporations defined as, Minn. Statutes 2021 245A.02
Private foundations law, Minn. Statutes 2021 317A.113
Professional association (P.A.), professional firms, names, required endings, Minn. Statutes 2021 319B.05
Professional corporation (P.C.), professional firms, names, required endings, Minn. Statutes 2021 319B.05
Professional engineers, licenses, Minn. Statutes 2021 326.14
Professional firms, see PROFESSIONAL FIRMS
Professional service corporation (P.S.C.), professional firms, names, required endings, Minn. Statutes 2021 319B.05
Property
Assets, see same under this topic
Basis, federal and state income taxes, Minn. Statutes 2021 290.0135
Property taxes, see PROPERTY TAXES
Protective agents, see Corporations under PROTECTIVE AGENTS (BODYGUARDS)
Public benefit corporations, Minn. Statutes 2021 304A.001 to 304A.301
Public corporations, see PUBLIC CORPORATIONS
Public service corporations, see PUBLIC SERVICE CORPORATIONS
Real property
Consolidations, effect, Minn. Statutes 2021 300.15
Conveyances, Minn. Statutes 2021 507.05
Dissolution petitions, Minn. Statutes 2021 316.07
Land registrations, see Corporations under LAND REGISTRATION
Property taxes, see PROPERTY TAXES
Transactions, by power of attorney, Minn. Statutes 2021 523.17
Real property appraisers licensure, Minn. Statutes 2021 82B.03, 82B.18
Receivers and receivership
Acknowledgments in a representative capacity, Minn. Statutes 2021 358.52
Appointment
Dissolution proceedings, Minn. Statutes 2021 316.08, 316.11
Sequestration of property, Minn. Statutes 2021 316.05
Temporary receivers, Minn. Statutes 2021 316.03
Appointments by, agents, Minn. Statutes 2021 316.11
Bond, Minn. Statutes 2021 316.11
Duties and powers
Dissolved corporations, Minn. Statutes 2021 556.10
Generally, Minn. Statutes 2021 316.11
Ratable assessments, collection, Minn. Statutes 2021 316.19, 316.20
Expenses, Minn. Statutes 2021 316.05, 316.18, 316.23
Lawsuits, Minn. Statutes 2021 316.11, 316.19 to 316.21
Notice received, Minn. Statutes 2021 316.15, 316.17
Payments to, ratable assessments, Minn. Statutes 2021 316.18
Temporary receivers, Minn. Statutes 2021 316.03, 316.04
Reciprocal or interinsurance contracts, Minn. Statutes 2021 71A.01, 71A.06
Recreational camping areas, see TOURIST CAMPS
Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS
Regional channel entities, cable television, Minn. Statutes 2021 238.11, 238.43, 473.129
Registered agents, service of process on, Minn. Statutes 2021 5.25
Rehabilitation, distribution proceedings, foreign-money claims, Minn. Statutes 2021 548.40 to 548.53
Religious corporations, see RELIGIOUS CORPORATIONS
Reports given
Business activities, Minn. Statutes 2021 270B.14, 290.371
Liquor licensees, change in stock ownership, Minn. Statutes 2021 340A.303, 340A.412
Official conduct of officers, Minn. Statutes 2021 316.03
Represented persons, corporations defined as, Minn. Statutes 2021 336.3-307
Research, costs, federal taxable income, subtractions, Minn. Statutes 2021 290.0134
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 2021 58.01 to 58.17, 60K.43
Restraint of trade, liability, Minn. Statutes 2021 325D.60, 325D.61
Rights, privileges, and franchises
Forfeiture, Minn. Statutes 2021 316.06
Injunctions, Minn. Statutes 2021 316.02
Risk retention groups, see under LIABILITY INSURANCE
S corporations, see S CORPORATIONS
Sales and use taxes, exemptions, Minn. Statutes 2021 289A.56, 469.1734
School districts
Creation, Minn. Statutes 2021 465.717, 465.719
School districts defined as, Minn. Statutes 2021 216B.02
Securities, see Fiduciaries under SECURITIES
Service corporation (S.C.), professional firms, names, Minn. Statutes 2021 319B.05
Service marks, see SERVICE MARKS
Service of process on
Absentee corporate officers, Minn. Statutes 2021 543.08
Delinquent taxes, contested case hearings, Minn. Statutes 2021 270C.72
Enforcement of liability, hearings, Minn. Statutes 2021 316.17
Generally, Minn. Statutes 2021 5.25
Public Utilities Commission, orders and notices, Minn. Statutes 2021 216.17
Withholding (taxes), noncompliance notice, Minn. Statutes 2021 270C.60
Small employers
Corporations defined as, Minn. Statutes 2021 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 2021 325F.755
Stockholders, see Shareholders under this topic
Stocks, see Shares under this topic
Subrogation, surplus, order of distribution, Minn. Statutes 2021 316.23
Subsidiary corporations
Definitions, Minn. Statutes 2021 60D.15, 322C.0102, 326B.805
Farm products dealers, parent company, liability, Minn. Statutes 2021 27.133
Insurance companies, see Subsidiaries under INSURANCE COMPANIES
Successors of a beneficiary, corporations defined as, Minn. Statutes 2021 336.5-102
Summonses, lawsuits, commencement, Minn. Statutes 2021 316.01
Surplus, order of distribution, Minn. Statutes 2021 316.23
Surveyors, licenses, Minn. Statutes 2021 326.14
Takeovers, see CORPORATE TAKEOVERS
Tax-exempt corporations, see TAX-EXEMPT CORPORATIONS
Tax incentives
Border city credits, Minn. Statutes 2021 116J.8732, 290.06
Border city new industry credit, Minn. Statutes 2021 289A.56, 469.1734
Tax liability, income and franchise taxes, Minn. Statutes 2021 290.04
Tax liens, personal property notice, filing, Minn. Statutes 2021 270C.63, 272.481
Tax returns
Corporations, see under INCOME AND FRANCHISE TAXES
Information returns (taxes), Minn. Statutes 2021 289A.12, 289A.18, 289A.19
Taxable income
Defined, Minn. Statutes 2021 290.01
Losses created or understatement of, effect, Minn. Statutes 2021 290.34
Taxable net income, deductions from, income and franchise taxes, Minn. Statutes 2021 290.21
Taxes
Delinquent taxes, Minn. Statutes 2021 270C.72
Payment violations, personal liability, Minn. Statutes 2021 270C.56
Sequestration of property, order of disposal, Minn. Statutes 2021 316.05
Termination, see Dissolution under this topic
Toll facilities, private operators, Minn. Statutes 2021 160.84 to 160.87
Tourist camps, see TOURIST CAMPS
Towns
Creation, Minn. Statutes 2021 465.717, 465.719
Towns defined as, Minn. Statutes 2021 216B.02
Township mutual companies, see TOWNSHIP MUTUAL COMPANIES
Trademarks, see TRADEMARKS AND TRADE NAMES
Transfer agents
Defined, Minn. Statutes 2021 520.21
Security transfers, see Transfer agents under SECURITIES
Transfers of money or property, unauthorized or illegal acts set aside by courts, Minn. Statutes 2021 316.03
Transient merchant, corporation defined as, Minn. Statutes 2021 329.099
Trustees
Appeals, Minn. Statutes 2021 316.04
Boards of trustees, corporation created by territorial legislature, Minn. Statutes 2021 302A.92
Continuation or operation, powers, Minn. Statutes 2021 501C.0816
Corporations acting as, Minn. Statutes 2021 469.153, 469.161, 469.163
Corporations defined as, Minn. Statutes 2021 469.153
Trusts, see TRUSTS
Ultra vires acts
Negotiable instruments, rescission of negotiation, Minn. Statutes 2021 336.3-202
Unemployment Insurance Law, Minn. Statutes 2021 268.0625
Usury, see USURY
Vendors, corporations defined as, Minn. Statutes 2021 327A.01
Viatical settlements, Minn. Statutes 2021 60A.964, 62S.01
Violations and penalties
Business activities report, failure to file on time, effect, Minn. Statutes 2021 290.371
Complaints, answers, Minn. Statutes 2021 316.02, 316.06
Dentistry, unlawful practice, Minn. Statutes 2021 150A.11
Dissolution, Minn. Statutes 2021 316.06
Forfeiture of rights, Minn. Statutes 2021 316.06
Officers, generally, Minn. Statutes 2021 316.03
Warehouse operators, see under WAREHOUSES
Workers' compensation, see WORKERS COMPENSATION
Workers' compensation commercial self-insurance groups, exclusion, Minn. Statutes 2021 79A.20
Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE
Writs of mandamus, see WRITS OF MANDAMUS