BANKRUPTCY

See also CREDIT; INDEBTEDNESS; INSOLVENCY

Bankrupt sales

Prices as cost justification, Minn. Statutes 2026 325D.05

Scrap metal sales, record keeping, exemption, Minn. Statutes 2026 325E.21

Beer wholesalers, agreements with brewers

Agreement cancellation, good cause, Minn. Statutes 2026 325B.04

Notice of intent to terminate, exemption, Minn. Statutes 2026 325B.05

Successor obligations, Minn. Statutes 2026 325B.14

Certified copies

Discharge, Minn. Statutes 2026 548.181

Documents, recording, Minn. Statutes 2026 386.45

Commercial Code, supplementary principles, Minn. Statutes 2026 336.1-103

Compensation and salaries, employers, payment, Minn. Statutes 2026 181.16

Debtors, discharge of judgments, Minn. Statutes 2026 548.181

Debts, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2026 290.491

Definitions

Commercial Code, Minn. Statutes 2026 336.1-201, 336.5-102

Partnerships, Minn. Statutes 2026 323A.0101

Trustees, see same under this topic

Documents, recording, Minn. Statutes 2026 386.45

Employers

Compensation and salaries, payment, Minn. Statutes 2026 181.16

Employment contracts, Minn. Statutes 2026 338.02

Failure to pay benefits or wage supplements, defense, Minn. Statutes 2026 181.74

Notice, Minn. Statutes 2026 181.93

Evidence, documents recorded with county recorder or registrar of titles, Minn. Statutes 2026 386.45

Exempt property, wildcard exemption, Minn. Statutes 2026 550.37

Farm equipment dealerships, discontinuation, contract cancellation, good cause, Minn. Statutes 2026 325E.062

Farmer-Lender Mediation Act, exceptions, Minn. Statutes 2026 583.24

Heavy and utility equipment, contract cancellation, good cause, Minn. Statutes 2026 325E.0681

Insolvent, defined, Minn. Statutes 2026 336.1-201

Involuntary bankruptcy, individuals, tax returns, disclosure, Minn. Statutes 2026 270B.03

Joint bankruptcy, Minn. Statutes 2026 550.371

Liability, workers' compensation, payment during, Minn. Statutes 2026 176.021

Limited liability companies, members of, dissociation, Minn. Statutes 2026 322C.0601, 322C.0602

Limited partnerships, Minn. Statutes 2026 321.0603, 321.0604

Manufactured home sales, licenses, Minn. Statutes 2026 327B.04, 327B.05

Money transmitters

Extraordinary reporting, Minn. Statutes 2026 53B.48

License suspension or revocation, Minn. Statutes 2026 53B.48

Railroads, leaseholders, Minn. Statutes 2026 222.632

Receivers, see RECEIVERS AND RECEIVERSHIP

Residential building contractors, information about, license applications, Minn. Statutes 2026 326B.83

Residential mortgage originators and servicers, notice, Minn. Statutes 2026 58.06, 58.14

Sales representatives, termination, good cause, Minn. Statutes 2026 325E.37

State, debts to, priority, Minn. Statutes 2026 16D.05

Taxes

Assessment and collection, statutes of limitations suspended

Cigarette and tobacco products taxes, Minn. Statutes 2026 297F.17

Gambling taxes, Minn. Statutes 2026 297E.11

Generally, Minn. Statutes 2026 289A.41

Liquor taxes, Minn. Statutes 2026 297G.16

Motor fuel taxes, Minn. Statutes 2026 296A.21

Liability, taxes owed, Minn. Statutes 2026 289A.31

Tax judgment sales redemption, Minn. Statutes 2026 270C.63

Tax returns, disclosure, Minn. Statutes 2026 270B.03

Taxpayers, gambling taxes, effect, Minn. Statutes 2026 297E.11

Trustees

Defined as businesses, Minn. Statutes 2026 363A.03

Defined as creditors, Minn. Statutes 2026 336.1-201

Defined as employers, Minn. Statutes 2026 268.035

Defined as fiduciaries, Minn. Statutes 2026 520.01

Defined as legal representatives, Minn. Statutes 2026 302A.011, 317A.011

Defined as property owners, public nuisances, Minn. Statutes 2026 617.80

Defined as successors of a beneficiary, Minn. Statutes 2026 336.5-102

Income tax returns, bankrupt individuals, filing, Minn. Statutes 2026 289A.08

Liability, income taxes owed by bankrupt business or property, Minn. Statutes 2026 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 2026 289A.08

Tax returns of bankrupt individuals, inspection, rights, Minn. Statutes 2026 270B.03

Unemployment insurance, benefit overpayments or fraud, recovery, cancellation, Minn. Statutes 2026 268.18

Unemployment insurance taxes

Priority, Minn. Statutes 2026 268.057

Uncollectible taxes, cancellation, Minn. Statutes 2026 268.066

Workers' compensation, liability for, Minn. Statutes 2026 176.021

Workers' compensation self-insurance

Commercial self-insurance groups, security deposits, use, Minn. Statutes 2026 79A.25

Commercial self-insurers, revocation of certification, Minn. Statutes 2026 79A.25

Private self-insurers

Notice given, Minn. Statutes 2026 79A.04

Security deposit, use, Minn. Statutes 2026 79A.04