See also COPYRIGHT; INVENTIONS; PATENTS; PRODUCT DEVELOPMENT
Definitions
General Assistance Act, Minn. Statutes 2006 256D.02
Music royalties, Minn. Statutes 2006 325E.50
Withholding (taxes), Minn. Statutes 2006 290.923
Foreign corporations
Federal taxable income, additions, Minn. Statutes 2006 290.01
Income
Definitions, Minn. Statutes 2006 256D.02, 501B.61, 501B.67
Ore, see Minerals under this topic
Income and franchise taxes
Iron ore, see same under this topic
Minerals, see same under this topic
Sales factor, determination, Minn. Statutes 2006 290.191
Information returns (taxes), filing exception, Minn. Statutes 2006 289A.12
Investment in, trustees, enumerated powers, Minn. Statutes 2006 501B.81
Iron ore
Additional taxes, Minn. Statutes 2006 298.36, 298.394, 298.405
Calculation, Minn. Statutes 2006 93.20
Income taxes, Minn. Statutes 2006 290.92, 290.923
Royalties not considered income, income and franchise taxes, Minn. Statutes 2006 290.05
State mineral lands, Minn. Statutes 2006 93.193, 93.20
State-owned ore, construction uses, Minn. Statutes 2006 93.41
Withholding (taxes)
Payment, due dates, Minn. Statutes 2006 289A.20, 290.923
Returns, filing, Minn. Statutes 2006 289A.09, 289A.18, 289A.19, 290.923
Statements, providing to payees, Minn. Statutes 2006 289A.09, 290.923
Mineral lands
Property leases, counties, duties, Minn. Statutes 2006 373.01
State mineral lands, calculation, Minn. Statutes 2006 93.20
Minerals
Income taxes, Minn. Statutes 2006 290.92, 290.923
Iron ore, see same under this topic
Presumption of abandonment, Minn. Statutes 2006 345.39
Royalties not considered income, income and franchise taxes, Minn. Statutes 2006 290.05
State trust fund lands, Minn. Statutes 2006 16A.125
Taconite, see Royalties under TACONITE
Unclaimed royalties, see ABANDONED AND UNCLAIMED PROPERTY
Withholding (taxes)
Payment, due dates, Minn. Statutes 2006 289A.20, 290.923
Returns, filing, Minn. Statutes 2006 289A.09, 289A.18, 289A.19, 290.923
Statements, providing to payees, Minn. Statutes 2006 289A.09, 290.923
Nondramatic musical works
Contract requirements, Minn. Statutes 2006 325E.52
Definitions, Minn. Statutes 2006 325E.50
Negotiations, Minn. Statutes 2006 325E.51
Violations, remedies, Minn. Statutes 2006 325E.55, 325E.56
Ores, see Minerals under this topic
Ownership, Minn. Statutes 2006 116P.10
State mineral lands, calculation
Producer price index, use, Minn. Statutes 2006 93.20
Taconite, calculation, producer price index, Minn. Statutes 2006 93.20
Trade secrets, misappropriation, Minn. Statutes 2006 325C.02, 325C.03
Uniform Principal and Income Act, Minn. Statutes 2006 501B.61, 501B.67