AFFILIATES

Affiliated agencies, Minn. Statutes 2026 309.52, 309.53

Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES

Banks, substitution, Minn. Statutes 2026 48A.09, 48A.10, 48A.15

Charter schools, Minn. Statutes 2026 124E.02

Definitions

Banks and trust companies, Minn. Statutes 2026 48A.12

Business corporations, Minn. Statutes 2026 302A.011

Charter schools, Minn. Statutes 2026 124E.02

Common interest communities, Minn. Statutes 2026 515B.1-103

Condominiums, Minn. Statutes 2026 515A.1-103

Fraudulent Transfer Act, Minn. Statutes 2026 513.41

Liquor law, Minn. Statutes 2026 340A.101

Manufactured home sales, Minn. Statutes 2026 327B.01

Residential contractors, Minn. Statutes 2026 326B.802

Manufactured homes, Minn. Statutes 2026 327B.01, 327B.04, 327B.05

Marketplace providers, sales and use taxes, Minn. Statutes 2026 297A.66

Retailers maintaining a place of business in state, sales and use taxes, Minn. Statutes 2026 297A.66

Trust companies, substitution, Minn. Statutes 2026 48A.10, 48A.15