ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2026 16A.155

Income and franchise taxes, Minn. Statutes 2026 289A.08, 290.07, 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2026 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2026 412.891

Investment companies, Minn. Statutes 2026 54.27

Regulated lenders, Minn. Statutes 2026 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 2026 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2026 412.891

Definitions

Accountants, Minn. Statutes 2026 326A.01

Charitable solicitations, Minn. Statutes 2026 309.50