DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2021 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2021 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2021 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2021 52.09

Definitions

Business corporations, Minn. Statutes 2021 302A.011

General Assistance Act, Minn. Statutes 2021 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2021 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2021 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2021 256J.08

Distributions

Dividends defined as, Minn. Statutes 2021 302A.011

Uniform Principal and Income Act, Minn. Statutes 2021 501C.1106

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2021 290.0131, 290.0133

Regulated investment companies, reporting, Minn. Statutes 2021 289A.12

Financial guaranty insurance, Minn. Statutes 2021 60C.03

Foreign dividends, corporations, subtractions from federal taxable income, Minn. Statutes 2021 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2021 349.12

Income

Dividends defined as, Minn. Statutes 2021 256D.02

MFIP, exclusion, Minn. Statutes 2021 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2021 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2021 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2021 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2021 60D.20

Life insurance, policy provisions, Minn. Statutes 2021 61A.03

Mutual marine insurance companies, Minn. Statutes 2021 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2021 256J.08