BANKRUPTCY

See also CREDIT; INDEBTEDNESS; INSOLVENCY

Bankrupt sales

Prices as cost justification, Minn. Statutes 2019 325D.05

Scrap metal sales, record keeping, exemption, Minn. Statutes 2019 325E.21

Beer wholesalers, agreements with brewers

Agreement cancellation, good cause, Minn. Statutes 2019 325B.04

Notice of intent to terminate, exemption, Minn. Statutes 2019 325B.05

Successor obligations, Minn. Statutes 2019 325B.14

Certified copies

Discharge, Minn. Statutes 2019 548.181

Documents, recording, Minn. Statutes 2019 386.45

Commercial Code, supplementary principles, Minn. Statutes 2019 336.1-103

Compensation and salaries, employers, payment, Minn. Statutes 2019 181.16

Debtors, discharge of judgments, Minn. Statutes 2019 548.181

Debts, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2019 290.491

Definitions

Commercial Code, Minn. Statutes 2019 336.1-201, 336.5-102

Partnerships, Minn. Statutes 2019 323A.0101

Trustees, see same under this topic

Documents, recording, Minn. Statutes 2019 386.45

Employers

Compensation and salaries, payment, Minn. Statutes 2019 181.16

Employment contracts, Minn. Statutes 2019 338.02

Failure to pay benefits or wage supplements, defense, Minn. Statutes 2019 181.74

Notice, Minn. Statutes 2019 181.93

Evidence, documents recorded with county recorder or registrar of titles, Minn. Statutes 2019 386.45

Farm equipment dealerships, discontinuation, contract cancellation, good cause, Minn. Statutes 2019 325E.062

Farmer-Lender Mediation Act, exceptions, Minn. Statutes 2019 583.24

Heavy and utility equipment, contract cancellation, good cause, Minn. Statutes 2019 325E.0681

Insolvent, defined, Minn. Statutes 2019 336.1-201

Involuntary bankruptcy, individuals, tax returns, disclosure, Minn. Statutes 2019 270B.03

Joint bankruptcy, Minn. Statutes 2019 550.371

Liability, workers' compensation, payment during, Minn. Statutes 2019 176.021

Limited liability companies, members of, dissociation, Minn. Statutes 2019 322C.0601, 322C.0602

Limited partnerships, Minn. Statutes 2019 321.0603, 321.0604

Manufactured home sales, licenses, Minn. Statutes 2019 327B.04, 327B.05

Money transmitters

Extraordinary reporting, Minn. Statutes 2019 53B.12

License suspension or revocation, Minn. Statutes 2019 53B.19

Railroads, leaseholders, Minn. Statutes 2019 222.632

Receivers, see RECEIVERS AND RECEIVERSHIP

Residential building contractors, information about, license applications, Minn. Statutes 2019 326B.83

Residential mortgage originators and servicers, notice, Minn. Statutes 2019 58.06, 58.14

Sales representatives, termination, good cause, Minn. Statutes 2019 325E.37

State, debts to, priority, Minn. Statutes 2019 16D.05

Taxes

Assessment and collection, statutes of limitations suspended

Cigarette and tobacco products taxes, Minn. Statutes 2019 297F.17

Gambling taxes, Minn. Statutes 2019 297E.11

Generally, Minn. Statutes 2019 289A.41

Liquor taxes, Minn. Statutes 2019 297G.16

Motor fuel taxes, Minn. Statutes 2019 296A.21

Liability, taxes owed, Minn. Statutes 2019 289A.31

Tax judgment sales redemption, Minn. Statutes 2019 270C.63

Tax returns, disclosure, Minn. Statutes 2019 270B.03

Taxpayers, gambling taxes, effect, Minn. Statutes 2019 297E.11

Trustees

Defined as businesses, Minn. Statutes 2019 363A.03

Defined as creditors, Minn. Statutes 2019 336.1-201

Defined as employers, Minn. Statutes 2019 268.035

Defined as fiduciaries, Minn. Statutes 2019 520.01

Defined as legal representatives, Minn. Statutes 2019 302A.011, 317A.011

Defined as property owners, public nuisances, Minn. Statutes 2019 617.80

Defined as successors of a beneficiary, Minn. Statutes 2019 336.5-102

Income tax returns, bankrupt individuals, filing, Minn. Statutes 2019 289A.08

Liability, income taxes owed by bankrupt business or property, Minn. Statutes 2019 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 2019 289A.08

Tax returns of bankrupt individuals, inspection, rights, Minn. Statutes 2019 270B.03

Unemployment insurance, benefit overpayments or fraud, recovery, cancellation, Minn. Statutes 2019 268.18

Unemployment insurance taxes

Priority, Minn. Statutes 2019 268.057

Uncollectible taxes, cancellation, Minn. Statutes 2019 268.066

Workers' compensation, liability for, Minn. Statutes 2019 176.021

Workers' compensation self-insurance

Commercial self-insurance groups, security deposits, use, Minn. Statutes 2019 79A.25

Private self-insurers, security deposit, use, Minn. Statutes 2019 79A.04