BANKRUPTCY

See also CREDIT; INDEBTEDNESS; INSOLVENCY

Bankrupt sales

Prices as cost justification, Minn. Statutes 2016 325D.05

Scrap metal sales, record keeping, exemption, Minn. Statutes 2016 325E.21

Beer wholesalers, agreements with brewers

Agreement cancellation, good cause, Minn. Statutes 2016 325B.04

Notice of intent to terminate, exemption, Minn. Statutes 2016 325B.05

Successor obligations, Minn. Statutes 2016 325B.14

Certified copies

Discharge, Minn. Statutes 2016 548.181

Documents, recording, Minn. Statutes 2016 386.45

Commercial Code, supplementary principles, Minn. Statutes 2016 336.1-103

Compensation and salaries, employers, payment, Minn. Statutes 2016 181.16

Debtors, discharge of judgments, Minn. Statutes 2016 548.181

Debts, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2016 290.491

Definitions

Commercial Code, Minn. Statutes 2016 336.1-201, 336.5-102

Partnerships, Minn. Statutes 2016 323A.0101

Trustees, see same under this topic

Documents, recording, Minn. Statutes 2016 386.45

Employers

Compensation and salaries, payment, Minn. Statutes 2016 181.16

Employment contracts, Minn. Statutes 2016 338.02

Failure to pay benefits or wage supplements, defense, Minn. Statutes 2016 181.74

Notice, Minn. Statutes 2016 181.93

Evidence, documents recorded with county recorder or registrar of titles, Minn. Statutes 2016 386.45

Farm equipment dealerships, discontinuation, contract cancellation, good cause, Minn. Statutes 2016 325E.062

Farmer-Lender Mediation Act, exceptions, Minn. Statutes 2016 583.24

Heavy and utility equipment, contract cancellation, good cause, Minn. Statutes 2016 325E.0681

Insolvent, defined, Minn. Statutes 2016 336.1-201

Involuntary bankruptcy, individuals, tax returns, disclosure, Minn. Statutes 2016 270B.03

Joint bankruptcy, Minn. Statutes 2016 550.371

Liability, workers' compensation, payment during, Minn. Statutes 2016 176.021

Limited liability companies, members of

Dissociation, Minn. Statutes 2016 322C.0601, 322C.0602

Dissolution, Minn. Statutes 2016 322B.80

Legal representatives, powers, Minn. Statutes 2016 322B.323

Limited partnerships, Minn. Statutes 2016 321.0603, 321.0604

Manufactured home sales, licenses, Minn. Statutes 2016 327B.04, 327B.05

Money transmitters

Extraordinary reporting, Minn. Statutes 2016 53B.12

License suspension or revocation, Minn. Statutes 2016 53B.19

Railroads, leaseholders, Minn. Statutes 2016 222.632

Receivers, see RECEIVERS AND RECEIVERSHIP

Residential building contractors, information about, license applications, Minn. Statutes 2016 326B.83

Residential mortgage originators and servicers, notice, Minn. Statutes 2016 58.06, 58.14

Sales representatives, termination, good cause, Minn. Statutes 2016 325E.37

State, debts to, priority, Minn. Statutes 2016 16D.05

Taxes

Assessment and collection, statutes of limitations suspended

Cigarette and tobacco products taxes, Minn. Statutes 2016 297F.17

Gambling taxes, Minn. Statutes 2016 297E.11

Generally, Minn. Statutes 2016 289A.41

Liquor taxes, Minn. Statutes 2016 297G.16

Motor fuel taxes, Minn. Statutes 2016 296A.21

Liability, taxes owed, Minn. Statutes 2016 289A.31

Tax judgment sales redemption, Minn. Statutes 2016 270C.63

Tax returns, disclosure, Minn. Statutes 2016 270B.03

Taxpayers, gambling taxes, effect, Minn. Statutes 2016 297E.11

Trustees

Defined as businesses, Minn. Statutes 2016 363A.03

Defined as creditors, Minn. Statutes 2016 336.1-201

Defined as employers, Minn. Statutes 2016 268.035

Defined as fiduciaries, Minn. Statutes 2016 520.01

Defined as legal representatives, Minn. Statutes 2016 302A.011, 317A.011, 322B.03

Defined as property owners, public nuisances, Minn. Statutes 2016 617.80

Defined as successors of a beneficiary, Minn. Statutes 2016 336.5-102

Income tax returns, bankrupt individuals, filing, Minn. Statutes 2016 289A.08

Liability, income taxes owed by bankrupt business or property, Minn. Statutes 2016 289A.31

Limited liability companies, see Legal representatives under LIMITED LIABILITY COMPANIES

Nonprofit corporations, duties, see Trustees under NONPROFIT CORPORATIONS

Signatures, income tax returns, bankrupt individuals, Minn. Statutes 2016 289A.08

Tax returns of bankrupt individuals, inspection, rights, Minn. Statutes 2016 270B.03

Unemployment insurance, benefit overpayments or fraud, recovery, cancellation, Minn. Statutes 2016 268.18

Unemployment insurance taxes

Priority, Minn. Statutes 2016 268.057

Uncollectible taxes, cancellation, Minn. Statutes 2016 268.066

Workers' compensation, liability for, Minn. Statutes 2016 176.021

Workers' compensation self-insurance

Commercial self-insurance groups, security deposits, use, Minn. Statutes 2016 79A.25

Private self-insurers, security deposit, use, Minn. Statutes 2016 79A.04