Abandoned and unclaimed stock, Minn. Statutes 2016 345.35
Banks, see Dividends under BANKS
Business corporations, see Dividends under BUSINESS CORPORATIONS
Cooperative associations, Minn. Statutes 2016 308A.131, 308A.705
Corporations, generally, Minn. Statutes 2016 290.21, 300.64
Credit unions, declaring, Minn. Statutes 2016 52.09
Definitions
Business corporations, Minn. Statutes 2016 302A.011
General Assistance Act, Minn. Statutes 2016 256D.02
Insurance Guaranty Association Act, Minn. Statutes 2016 60C.03
Lawful gambling and gambling devices, Minn. Statutes 2016 349.12
Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08
Distributions
Dividends defined as, Minn. Statutes 2016 302A.011
Uniform Principal and Income Act, Minn. Statutes 2016 501C.1106
Exempt-interest dividends
Federal taxable income, additions, Minn. Statutes 2016 290.0131, 290.0133
Regulated investment companies, reporting, Minn. Statutes 2016 289A.12
Financial guaranty insurance, Minn. Statutes 2016 60C.03
Foreign dividends, corporations, subtractions from federal taxable income, Minn. Statutes 2016 290.0134
Gross receipts, dividends defined as, Minn. Statutes 2016 349.12
Income
Dividends defined as, Minn. Statutes 2016 256D.02
MFIP, exclusion, Minn. Statutes 2016 256J.21
Income and franchise taxes
Corporations, deductions for dividends received, Minn. Statutes 2016 290.0921, 290.21
Sales factor, exclusion, Minn. Statutes 2016 290.191
Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2016 53.08
Insurance holding companies, transaction standards, Minn. Statutes 2016 60D.20
Life insurance, policy provisions, Minn. Statutes 2016 61A.03
Mutual marine insurance companies, Minn. Statutes 2016 66A.08
Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2016 501C.1106
Unearned income, dividends defined as, Minn. Statutes 2016 256J.08