ACCOUNTING

Accounting periods

Appropriations, refunds, Minn. Statutes 2017 16A.155

Claims against the state, refunds, Minn. Statutes 2017 16A.155

Income and franchise taxes, Minn. Statutes 2017 289A.08, 290.07, 290.32

Refunds, state funds, Minn. Statutes 2017 16A.155

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2017 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2017 412.891

Investment companies, Minn. Statutes 2017 54.27

Regulated lenders, Minn. Statutes 2017 56.11

Requirements, see Accounting and bookkeeping under specific topics

Statewide accounting system, see STATEWIDE ACCOUNTING SYSTEM (SWA)

UFARS, see UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Accounting year, defined, Minn. Statutes 2017 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2017 412.891

Definitions

Accountants, Minn. Statutes 2017 326A.01

Charitable solicitations, Minn. Statutes 2017 309.50