DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2004 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Compensation, dividends defined as, Minn. Statutes 2004 62B.07

Cooperative associations, Minn. Statutes 2004 308A.131, 308A.705

Corporations, generally, see Dividends under CORPORATIONS

Credit unions, declaring, Minn. Statutes 2004 52.09

Definitions

Business corporations, Minn. Statutes 2004 302A.011

Credit insurance, Minn. Statutes 2004 62B.07

General Assistance Act, Minn. Statutes 2004 256D.02

Information returns (taxes), Minn. Statutes 2004 289A.12

Lawful gambling and gambling devices, Minn. Statutes 2004 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

Uniform Principal and Income Act, Minn. Statutes 2004 501B.61, 501B.64

Distribution, dividends defined as, Minn. Statutes 2004 302A.011

Exempt-interest dividends

Defined, Minn. Statutes 2004 289A.12

Federal taxable income, additions, Minn. Statutes 2004 290.01

Financial guaranty insurance, defined, Minn. Statutes 2004 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2004 290.01

Gross receipts, dividends defined as, Minn. Statutes 2004 349.12

Income

Dividends defined as, Minn. Statutes 2004 256D.02

MFIP, exclusion, Minn. Statutes 2004 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2004 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2004 290.191

Industrial loan and thrift companies

Declaring, procedures, Minn. Statutes 2004 53.08

Insurance holding companies

Transaction standards, Minn. Statutes 2004 60D.20

Insurance holding company systems, Minn. Statutes 2004 60D.20

Life insurance, policy provisions, Minn. Statutes 2004 61A.03

Mutual marine insurance companies, Minn. Statutes 2004 66A.08

Stock dividends, defined as principal, Minn. Statutes 2004 501B.61, 501B.64

Unearned income, dividends defined as, Minn. Statutes 2004 256J.08