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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

CORPORATIONS

Accounting and bookkeeping

Examinations, Minn. Statutes 2005 300.63

Shares, Minn. Statutes 2005 300.32

Accounting officers, personal property

Owned, possessed, or controlled by, Minn. Statutes 2005 273.25

Acknowledgments

Consolidation agreements, Minn. Statutes 2005 300.14

Power to take, Minn. Statutes 2005 358.25

Advances of money, Minn. Statutes 2005 300.083

Affidavits, dissolution proceedings, evidence, Minn. Statutes 2005 316.18

Affidavits of identification, instruments affecting title to real property, evidence, Minn. Statutes 2005 507.29

Affiliated corporations, see Corporations under INCOME AND FRANCHISE TAXES

Affiliated group of corporations

Services between, sales and use taxes, exclusion, Minn. Statutes 2005 297A.61

Affiliates, corporations defined as, Minn. Statutes 2005 513.41

Affirmations, lawsuits, advances for expenses, Minn. Statutes 2005 300.083

Agents

Appointment, receivers, duties, Minn. Statutes 2005 316.11

Corporate fiduciary agents, attorney fees, Minn. Statutes 2005 481.02

False statements, reports, or records, Minn. Statutes 2005 300.61

Indemnification, Minn. Statutes 2005 300.083

Lawsuits, jurisdiction, Minn. Statutes 2005 543.19

Liability insurance, Minn. Statutes 2005 300.083

Political contributions, violations, Minn. Statutes 2005 211B.15

Powers of corporation regarding, Minn. Statutes 2005 300.08

Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Signatures, Minn. Statutes 2005 300.55

Transfer agents

Defined, Minn. Statutes 2005 520.21

Security transfers, see Transfer agents under SECURITIES

Agricultural credit corporations, state chartered

Loans, interest rate limitations, Minn. Statutes 2005 334.061

Agricultural land, acquisition of title, Minn. Statutes 2005 500.221, 500.24

Alarm and communication systems, see under ELECTRICAL SYSTEMS

American employers, corporations defined as, Minn. Statutes 2005 268.035

Answers

Time, Minn. Statutes 2005 5.25

Violations, complaints, Minn. Statutes 2005 316.02

Appeals, removal of officers or trustees, effect, Minn. Statutes 2005 316.04

Appearance for

Exceptions to unauthorized practice of law, Minn. Statutes 2005 481.02

Aquatennial, trademark or trade name, Minn. Statutes 2005 333.14 to 333.16

Aquatic pest control applicators, see under COMMERCIAL PESTICIDE APPLICATORS

Architects, licenses, Minn. Statutes 2005 326.14

Articles of incorporation

Advances of money, limitations, Minn. Statutes 2005 300.083

Amendments, assignment and satisfaction of mortgages, Minn. Statutes 2005 507.411

Fees, Minn. Statutes 2005 300.49

Indemnification, limitations, Minn. Statutes 2005 300.083

Violations, Minn. Statutes 2005 316.06

Assessments

Ratable assessments against shareholders, Minn. Statutes 2005 316.18 to 316.21

Sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Assets

Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY

Distributions, see same under this topic

Diversion, fine, Minn. Statutes 2005 300.60, 609.52

Evidence of, Minn. Statutes 2005 316.18

Exchanges, basis after exchange, federal and state income taxes, Minn. Statutes 2005 290.01

Personal property, see same under this topic

Real property, see same under this topic

Sale, lease, transfer, or other disposition

Corporate existence, continuance to close affairs, Minn. Statutes 2005 300.59

Deed taxes, see DEED TAXES

Generally, Minn. Statutes 2005 300.09

Sequestration, Minn. Statutes 2005 316.05

Assistant secretary, signatures, Minn. Statutes 2005 300.14

Associations or groups acting as, lawsuits against, Minn. Statutes 2005 556.01

Assumed names, see ASSUMED NAMES

Attorney fees, Minn. Statutes 2005 300.083, 300.16

Attorney general, duties regarding

Annulment of incorporation, lawsuits, Minn. Statutes 2005 556.06

Execution to collect costs, Minn. Statutes 2005 556.09

Judgment against corporation, judgment roll, filing with secretary of state, Minn. Statutes 2005 556.12

Judgment of dissolution, Minn. Statutes 2005 556.08

Prosecution, Minn. Statutes 2005 8.03

Receivership, Minn. Statutes 2005 556.10

Vacation of charter, Minn. Statutes 2005 556.07

Attorneys for corporation

Conveyance of real property, Minn. Statutes 2005 507.05

Corporate fiduciary agents, Minn. Statutes 2005 481.02

Political contributions, violations, Minn. Statutes 2005 211B.15

Auctioneers, licenses, Minn. Statutes 2005 330.01

Audits and examinations, generally, Minn. Statutes 2005 300.63

Authorized farm corporations, see CORPORATE AND PARTNERSHIP FARMING

Bail bond corporations, Minn. Statutes 2005 629.70

Board of directors

Appointments by, attorneys, conveyance of real property, Minn. Statutes 2005 507.05

Approvals by, personnel benefits, Minn. Statutes 2005 300.081

Classification, Minn. Statutes 2005 300.22

Corporations created by territorial legislature, Minn. Statutes 2005 300.026

Definitions, Minn. Statutes 2005 322B.03

Directors

Debt prorating companies, see Licenses under DEBT PRORATING COMPANIES

Defined as fiduciaries, Minn. Statutes 2005 336.3-307

Indemnification, Minn. Statutes 2005 300.083

Liability insurance, Minn. Statutes 2005 300.083

Number, Minn. Statutes 2005 300.20

Dividends, declaration, Minn. Statutes 2005 300.32

Duties, neglect of or refusal to perform, corporate debts resulting from, liability, Minn. Statutes 2005 300.64

Election or appointment, Minn. Statutes 2005 300.20, 300.24

First board, Minn. Statutes 2005 300.025, 300.12

Lawsuits, corporate debt, liability, Minn. Statutes 2005 300.64

Liability

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Enforcement, hearings, Minn. Statutes 2005 316.17

Insolvent corporations, dividend payments, Minn. Statutes 2005 300.64

Limitation or elimination, Minn. Statutes 2005 300.64

Neglect of or refusal to perform duties, Minn. Statutes 2005 300.64

Unemployment insurance tax violations, personal liability, Minn. Statutes 2005 268.063

Unpaid share subscriptions, enforcement, Minn. Statutes 2005 316.14

Meeting notices, Minn. Statutes 2005 300.52

Meetings

Annual meetings, Minn. Statutes 2005 300.52

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Court-ordered, Minn. Statutes 2005 316.03

First meeting, Minn. Statutes 2005 300.52

Shares, issuance and disposal, Minn. Statutes 2005 300.41, 300.54

Quorum, Minn. Statutes 2005 300.20

Resolutions by, Minn. Statutes 2005 300.45, 507.05

Signatures, Minn. Statutes 2005 300.14, 300.20

Term, Minn. Statutes 2005 300.22

Vacancies, filling, Minn. Statutes 2005 300.20

Votes and voting, Minn. Statutes 2005 300.083, 300.20, 300.45, 300.54

Board of trustees

Bylaws, adoption, Minn. Statutes 2005 300.12

Certificates of incorporation, Minn. Statutes 2005 300.45

Classification, Minn. Statutes 2005 300.22

Corporations created by territorial legislature, Minn. Statutes 2005 300.026

Indemnification, Minn. Statutes 2005 300.083

Term, Minn. Statutes 2005 300.22

Boards, powers of corporation, Minn. Statutes 2005 300.08

Bondholders, dissolution petitions, Minn. Statutes 2005 316.07

Bonds (officers and fiduciaries)

Receivers, Minn. Statutes 2005 316.11

Surety bonds, assessments against delinquent shareholders, lawsuits, Minn. Statutes 2005 316.22

Breach of fiduciary duty

Directors' liability, limitations, Minn. Statutes 2005 300.64

Breach of loyalty, directors, liability, Minn. Statutes 2005 300.64

Business affairs

Closing, corporate existence, continuance, Minn. Statutes 2005 300.59

Dissolution petitions, Minn. Statutes 2005 316.07

Intentional deceptions, fine, Minn. Statutes 2005 300.60

Powers of corporation regarding, Minn. Statutes 2005 300.08

Suspension, Minn. Statutes 2005 316.06

Business association, corporations defined as, Minn. Statutes 2005 345.31

Business corporation law

Election of application, Minn. Statutes 2005 302A.021

Business corporations, see BUSINESS CORPORATIONS

Business entities, corporations defined as, Minn. Statutes 2005 60K.31

Business transactions

Violations, shareholders, personal liability, Minn. Statutes 2005 300.27

Businesses, corporations defined as, Minn. Statutes 2005 363A.03

Bylaws

Adoption, Minn. Statutes 2005 300.12

Advances of money, limitations, Minn. Statutes 2005 300.083

Amendments, Minn. Statutes 2005 300.12

Board of directors, Minn. Statutes 2005 300.20, 300.52

Indemnification, limitations, Minn. Statutes 2005 300.083

Members of corporation, Minn. Statutes 2005 300.23, 300.52

Officers, Minn. Statutes 2005 300.21

Posting (notices), Minn. Statutes 2005 300.12

Powers of corporation regarding, Minn. Statutes 2005 300.08

Share certificates, signatures, Minn. Statutes 2005 300.55

Shareholders, votes and voting, Minn. Statutes 2005 300.23

Canada, investments in, insurance companies, Minn. Statutes 2005 60A.11

Capital, reduction, Minn. Statutes 2005 300.32

Capital gains and losses, Minn. Statutes 2005 290.01, 290.9728

Capital stock, see Shares under this topic

Cash, distribution in lieu of shares

Consolidations, Minn. Statutes 2005 300.14, 300.16

Cemetery corporations, see CEMETERY ASSOCIATIONS

Certificates and certification

Documents, filing fees, Minn. Statutes 2005 5.12

Certificates of incorporation

Amendments, Minn. Statutes 2005 300.45

Board of directors, Minn. Statutes 2005 300.20, 300.22, 300.52, 300.64

Board of trustees, provisions regarding, Minn. Statutes 2005 300.22

Contents, Minn. Statutes 2005 300.51

Definitions, business corporation law, Minn. Statutes 2005 302A.011

Filing, Minn. Statutes 2005 300.06

Members of corporation, Minn. Statutes 2005 300.23, 300.24, 300.52

Officers, required positions, Minn. Statutes 2005 300.21

Prima facie evidence, Minn. Statutes 2005 300.51

Reorganization, Minn. Statutes 2005 300.62

Share certificates, provisions regarding, signatures, Minn. Statutes 2005 300.55

Shareholders, provisions regarding, votes and voting, Minn. Statutes 2005 300.09, 300.23, 300.24

Shares, Minn. Statutes 2005 300.33, 300.34, 300.40, 300.41, 300.54

Violations, Minn. Statutes 2005 316.06

Certified copies

Consolidation agreements, Minn. Statutes 2005 300.14

Corporations created by territorial legislature, directors or trustees, Minn. Statutes 2005 300.026

Dissolution decrees, Minn. Statutes 2005 316.09

Certifying to, incorporation, Minn. Statutes 2005 300.51

Charitable corporations, see CHARITABLE CORPORATIONS

Chartered, professional firms, names, Minn. Statutes 2005 319B.05

Charters

Amendments, mortgages, Minn. Statutes 2005 507.411

Surrender, racketeering, Minn. Statutes 2005 609.911

Vacating, lawsuits, Minn. Statutes 2005 556.07 to 556.11, 556.13

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Cities, see Corporations under CITIES

Claims against

Barred claims, Minn. Statutes 2005 300.27

Dissolution proceedings, Minn. Statutes 2005 316.15 to 316.17

Liquidation proceedings, foreign-money claims, Minn. Statutes 2005 548.40 to 548.53

Sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Surplus, order of distribution, Minn. Statutes 2005 316.23

Clearing corporations, see under SECURITIES

Clerical service corporations

Banks, Minn. Statutes 2005 48.89, 48.892

Savings banks, Minn. Statutes 2005 50.085, 50.1465

Closely held corporations, see under BUSINESS CORPORATIONS

Collateral

Shares pledged as collateral security, Minn. Statutes 2005 300.25

Collection agencies, see COLLECTION AGENCIES

Collections, scientific or works of art

Exhibitions, first class cities, Minn. Statutes 2005 450.21, 450.22

Commercial telephone solicitation, exemption, Minn. Statutes 2005 325E.26

Committees

Corporations defined as, Minn. Statutes 2005 211B.01

Members, indemnification, liability, Minn. Statutes 2005 300.083

Powers of corporation regarding, Minn. Statutes 2005 300.08

Special committees, indemnification issues, Minn. Statutes 2005 300.083

Community development corporations, Minn. Statutes 2005 116J.980, 116J.982, 116L.19, 462A.21

Compensation and salaries

Claims, sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Powers of corporation, Minn. Statutes 2005 300.08

Complaints

Answers, time, Minn. Statutes 2005 5.25

Attorney general, duties, Minn. Statutes 2005 316.02, 316.06

Unsatisfactory execution of judgments, Minn. Statutes 2005 316.05

Violations, generally, Minn. Statutes 2005 316.02, 316.06

Consolidation of parties, shareholders' assessments

Lawsuits, consolidation of parties, Minn. Statutes 2005 316.21

Consolidations

Agreements, Minn. Statutes 2005 300.14

Constituent corporations, effect on, Minn. Statutes 2005 300.15, 300.17

Corporate identity changes, mortgage assignment and satisfaction, Minn. Statutes 2005 507.411

Deed taxes, see DEED TAXES

Exceptions, Minn. Statutes 2005 300.14

Filing fees, Minn. Statutes 2005 300.19

Generally, Minn. Statutes 2005 300.14 to 300.19

New corporations, Minn. Statutes 2005 300.15

Shareholders objecting to, Minn. Statutes 2005 300.16

Shares, Minn. Statutes 2005 300.18

Constituent corporations

Consolidation, effect, Minn. Statutes 2005 300.15, 300.17

Dissenters' rights, Minn. Statutes 2005 300.16

Contracts

Community resource programs, Minn. Statutes 2005 466A.07

Soil and water conservation districts, Minn. Statutes 2005 103C.231

Contributions

Authorized contributions, Minn. Statutes 2005 300.66

Policy of state, Minn. Statutes 2005 300.67

Prior gifts, validation, Minn. Statutes 2005 300.68

Conveyances

Attorneys, duties, Minn. Statutes 2005 507.05

Powers of corporation regarding, Minn. Statutes 2005 300.08

Cooperative housing corporations

Defined as eligible mortgagors, Minn. Statutes 2005 462A.03

Directors, Minn. Statutes 2005 308A.305

Existing debt, refinancing by Housing Finance Agency, Minn. Statutes 2005 462A.05

Corporate attorneys, see Attorneys for corporation under this topic

Corporate bonds

Bondholders, dissolution petitions, Minn. Statutes 2005 316.07

Distribution in lieu of shares, consolidations, Minn. Statutes 2005 300.14, 300.16

Investments in, reinsurance intermediary-brokers, Minn. Statutes 2005 60A.715

Public service corporations, Minn. Statutes 2005 300.10, 300.11

Corporate existence, see Dissolution under this topic

Corporate farming, see CORPORATE AND PARTNERSHIP FARMING

Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Corporate franchises, Minn. Statutes 2005 290.01

Corporate names

Changes, Minn. Statutes 2005 300.45, 507.411

Dissolution petitions, Minn. Statutes 2005 316.07

Powers of corporation regarding, Minn. Statutes 2005 300.08

Professional firms, required endings, Minn. Statutes 2005 319B.05

Corporate seal

Certificates of incorporation, amendment resolutions, Minn. Statutes 2005 300.45

Consolidation agreements, Minn. Statutes 2005 300.14

Forgery, Minn. Statutes 2005 609.625

Powers of corporation regarding, Minn. Statutes 2005 300.08

Private seals, abolished, Minn. Statutes 2005 358.01

Share certificates, Minn. Statutes 2005 300.55

Corporations created by territorial legislature

Directors or trustees, Minn. Statutes 2005 300.026

Counties, see Corporations under COUNTIES

Credit, Minn. Statutes 2005 334.022

Creditors

Order of payment by receiver, Minn. Statutes 2005 316.11

Rights and preferences, consolidations, effect, Minn. Statutes 2005 300.15, 300.17

Subrogation of shareholders, Minn. Statutes 2005 316.23

Currency exchanges, see CURRENCY EXCHANGES

Data, see Tax returns under this topic

Debt prorating companies, see DEBT PRORATING COMPANIES

Debts, see Indebtedness under this topic

Defenses, ratable assessments against shareholders, Minn. Statutes 2005 316.19

Definitions

Armories, Minn. Statutes 2005 193.139

Business corporations, Minn. Statutes 2005 302A.011, 302A.473, 302A.521

Commercial Code, Minn. Statutes 2005 336.1-201, 336.5-102

Cumulative voting, Minn. Statutes 2005 300.24

Drivers licenses, Minn. Statutes 2005 171.01

Estimated taxes, Minn. Statutes 2005 289A.26

Foreign corporations, Minn. Statutes 2005 303.02

Fraudulent Transfer Act, Minn. Statutes 2005 513.41

General provisions, Minn. Statutes 2005 300.02

Housing, statutory warranties, Minn. Statutes 2005 327A.01

Human Rights Act, Minn. Statutes 2005 363A.03

Income and franchise taxes, Minn. Statutes 2005 290.01, 290.0921, 290.0922

Indemnification, Minn. Statutes 2005 300.083

Insurance law, Minn. Statutes 2005 60K.31

Investments of Insurers Act, Minn. Statutes 2005 60L.01

Life insurance, viatical settlements, Minn. Statutes 2005 60A.961

Limited liability companies, Minn. Statutes 2005 322B.03

Multistate Tax Compact, Minn. Statutes 2005 290.171

Occupational safety and health, Minn. Statutes 2005 182.651

Public utilities, Minn. Statutes 2005 216B.02

Simplification of fiduciary security transfers, Minn. Statutes 2005 520.21

Small Employer Health Benefit Act, Minn. Statutes 2005 62L.02

Unclaimed property, disposition, Minn. Statutes 2005 345.31

Unemployment Insurance Law, Minn. Statutes 2005 268.035, 268.0625

Uniform Custodial Trust Act, Minn. Statutes 2005 529.01

Uniform Principal and Income Act, Minn. Statutes 2005 501B.61, 501B.64

Warehouses, Minn. Statutes 2005 231.01

Withholding (taxes), Minn. Statutes 2005 290.92

Workers compensation, Minn. Statutes 2005 176.183

Dentistry, unlawful practice, Minn. Statutes 2005 150A.11

Detectives, see Corporations under DETECTIVES

Development corporations, Minn. Statutes 2005 174.02, 301.71 to 301.84, 302A.031

Directors, see Board of directors under this topic

Disclosure

Advances of money, Minn. Statutes 2005 300.083

Corporate tax returns, Minn. Statutes 2005 270B.03, 270B.14

Indemnification, Minn. Statutes 2005 300.083

Notice of business activities reports, Minn. Statutes 2005 270B.14

Discrimination in purchase of farm products, Minn. Statutes 2005 17.17

Dissenters' rights, generally, Minn. Statutes 2005 300.16

Dissolution

Actions causing, Minn. Statutes 2005 300.58

By attorney general, Minn. Statutes 2005 316.06

Claims against, see same under this topic

Corporate existence, continuance to close affairs, Minn. Statutes 2005 300.59

Decrees, Minn. Statutes 2005 316.06 to 316.09

Distributions, Minn. Statutes 2005 300.33

Grounds, Minn. Statutes 2005 316.06, 316.07

Hearings, notice, Minn. Statutes 2005 316.08

Involuntary dissolution, Minn. Statutes 2005 17.037, 17.17

Judgments, Minn. Statutes 2005 556.08

Petitions, Minn. Statutes 2005 316.07

Political contributions, violations, effect, Minn. Statutes 2005 211B.15

Receivers and receivership, see same under this topic

Restraint of trade, Minn. Statutes 2005 325D.60, 325D.61

Distributions

Cash, notes, or bonds in lieu of shares, consolidations, Minn. Statutes 2005 300.14

Corporate existence, continuance to close affairs, Minn. Statutes 2005 300.59

Debt payment, avoiding, Minn. Statutes 2005 609.52

Definitions, Minn. Statutes 2005 501B.61, 501B.64

Dissolution proceedings, preferred stock, Minn. Statutes 2005 300.33

Liquidation proceedings, foreign-money claims, Minn. Statutes 2005 548.40 to 548.53

Priority of obligations, Minn. Statutes 2005 316.11

Sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Surplus, order of priority, Minn. Statutes 2005 316.23

Divested corporations

Income tax returns, filing, due dates, Minn. Statutes 2005 289A.18

Dividends

Declaration, Minn. Statutes 2005 300.32, 300.60

Income and franchise taxes, deductions allowed, Minn. Statutes 2005 290.21

Payment, Minn. Statutes 2005 300.25, 300.64

Preferred stock, Minn. Statutes 2005 300.33

Divisions, public utilities, affiliated interests, Minn. Statutes 2005 216B.48

Domestic corporations, see BUSINESS CORPORATIONS

Duration

Continuance to close affairs, exceptions, Minn. Statutes 2005 300.59

Limitations, renewal, Minn. Statutes 2005 300.13

Employee benefit plans

Directors, officers, partners, trustees, employees, or agents, liability, Minn. Statutes 2005 300.083

Employee stock ownership plans

Ownership interests, professional firms, Minn. Statutes 2005 319B.07

Employees

Appearance for corporation, Minn. Statutes 2005 481.02

Corporate tax returns, inspection, rights, Minn. Statutes 2005 270B.03

False statements, reports, or records, Minn. Statutes 2005 300.61

Indemnification, Minn. Statutes 2005 181.970, 300.083

Liability, unemployment insurance tax violations, Minn. Statutes 2005 268.063

Liability insurance, Minn. Statutes 2005 300.083

Personnel benefits, Minn. Statutes 2005 300.081

Political contributions, Minn. Statutes 2005 211B.15

Tax liability, delinquent personal property taxes, Minn. Statutes 2005 277.21

Employers

Corporations defined as

Occupational safety and health, Minn. Statutes 2005 182.651

Unemployment Insurance Law, Minn. Statutes 2005 268.035

Withholding (taxes), Minn. Statutes 2005 290.92

Employment agencies, see EMPLOYMENT AGENCIES

Encumbrances, powers of corporation, Minn. Statutes 2005 300.08

Endorsements, executions (creditors remedies), Minn. Statutes 2005 300.29

Entertainment entities, corporations defined as, Minn. Statutes 2005 290.9201

Environmental tax (federal), Minn. Statutes 2005 290.01

Equity interests, defined as securities, Minn. Statutes 2005 336.8-103

Evidence

Consolidations, Minn. Statutes 2005 300.14

Corporate identity changes, Minn. Statutes 2005 507.411

Dissolution proceedings, Minn. Statutes 2005 316.18

Incorporation, certification, Minn. Statutes 2005 300.51

Instruments for payment of money, use as, Minn. Statutes 2005 602.03

Share certificates, ownership, Minn. Statutes 2005 300.55

Excise taxes, indemnification against, Minn. Statutes 2005 300.083

Executions (creditors remedies)

Endorsements, Minn. Statutes 2005 300.29

Personal property of shareholders, levies against, Minn. Statutes 2005 300.29

Supplementary proceedings, order to appear, Minn. Statutes 2005 575.02

Executive officers, definitions

Workers' compensation, Minn. Statutes 2005 176.011

Exemptions, real estate appraisers licensure, Minn. Statutes 2005 82B.03

Existing corporations, reorganization, Minn. Statutes 2005 300.62

False statements, Minn. Statutes 2005 300.61

Family farm corporations, see under CORPORATE AND PARTNERSHIP FARMING

Farm corporations, see CORPORATE AND PARTNERSHIP FARMING

Farm lands, ownership, Minn. Statutes 2005 500.24

Farmers' mutual fire insurance companies, see FARMERS MUTUAL FIRE INSURANCE COMPANIES

FDIC, see FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC)

Federal Savings and Loan Insurance Corporation, see FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION

Federal taxable income

Additions and subtractions, Minn. Statutes 2005 290.01

Sales factor, determination, Minn. Statutes 2005 290.191

Fees

Independent contractors, workers' compensation coverage, Minn. Statutes 2005 176.041

Service of process, Minn. Statutes 2005 5.25

Fiduciaries

Adverse claims, security transfers, Minn. Statutes 2005 520.25

Officers of corporations defined as, Minn. Statutes 2005 520.01

Film corporations, movies, license violations, Minn. Statutes 2005 326.53

Financial corporations, see FINANCIAL INSTITUTIONS

Fines

Criminal convictions, Minn. Statutes 2005 630.17

Indemnification against, Minn. Statutes 2005 300.083

Political contributions, violations, Minn. Statutes 2005 211B.15

Violations, generally, Minn. Statutes 2005 300.60

Foreign corporations, see FOREIGN CORPORATIONS

Fraternal corporations

Cemeteries established before 1885, Minn. Statutes 2005 306.07, 306.08

Fraud, shareholders, liability, Minn. Statutes 2005 300.27

Funds and accounts, see MULTIPARTY ACCOUNTS

Good faith

Acts or omissions not in good faith, directors, liability, Minn. Statutes 2005 300.64

Indemnification requirements, Minn. Statutes 2005 300.083

Legal representatives, shares controlled by, Minn. Statutes 2005 300.57

Grants to, mental health services, applying for, Minn. Statutes 2005 245.63

Guardians and conservators, Minn. Statutes 2005 300.57

Handicapped access, cost of providing

Federal taxable income, subtractions, Minn. Statutes 2005 290.01

Health care providers, corporations defined as, Minn. Statutes 2005 62A.63

Hearings

Dissolution, Minn. Statutes 2005 316.08, 316.16

Shareholders' or directors' liability, notice, Minn. Statutes 2005 316.17

Hostile takeovers, see CORPORATE TAKEOVERS

Household goods warehouse operators, see under WAREHOUSES

Housing and redevelopment authorities

Formation authorized, for housing projects, Minn. Statutes 2005 469.012

Improvements, defined as personal property, Minn. Statutes 2005 272.03

Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Incorporation

Certificates of incorporation, see same under this topic

Destruction, documents filed with county recorder, Minn. Statutes 2005 386.46

Dissolution petitions, Minn. Statutes 2005 316.07

First meeting, Minn. Statutes 2005 300.52

Incorporators, duties, Minn. Statutes 2005 300.52

Violations, shareholders, liability, Minn. Statutes 2005 300.27

Incorporators

Certificates of incorporation, Minn. Statutes 2005 300.51

Incorporation, duties, Minn. Statutes 2005 300.52

Indebtedness

Consolidations, effect, Minn. Statutes 2005 300.15, 300.17

Dissolution proceedings, Minn. Statutes 2005 316.07, 316.11

Indemnification against, Minn. Statutes 2005 300.08

Insufficient funds, Minn. Statutes 2005 300.60, 316.14

Insurance companies, investments, admitted assets, Minn. Statutes 2005 60A.11

Intentional deceptions, fine, Minn. Statutes 2005 300.60

Liability, Minn. Statutes 2005 300.64

Nature and extent, evidence, Minn. Statutes 2005 316.18

Neglect or refusal to discharge, Minn. Statutes 2005 316.06

Receivers, duties, Minn. Statutes 2005 316.11

Sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Share transferees, liability, Minn. Statutes 2005 300.26

Statements about, posting (notices), Minn. Statutes 2005 300.12

Surplus, order of distribution, Minn. Statutes 2005 316.23

Indemnification

Exception, Minn. Statutes 2005 181.970

Generally, Minn. Statutes 2005 300.083

Powers of corporation regarding, Minn. Statutes 2005 300.08

Independent expenditures, see Political contributions under CONTRIBUTIONS

Information returns (taxes)

Due dates, Minn. Statutes 2005 289A.18

Extensions, Minn. Statutes 2005 289A.19

Generally, Minn. Statutes 2005 289A.12

Injunctions, violations, generally, Minn. Statutes 2005 316.02

Insignias, see INSIGNIAS

Insolvency

Dissolution, Minn. Statutes 2005 316.06

Dividends, payment, directors, liability, Minn. Statutes 2005 300.64

Forfeiture of rights, Minn. Statutes 2005 316.06

Inspections, records, Minn. Statutes 2005 300.26, 300.32

Insurable interest, life insurance, Minn. Statutes 2005 61A.074

Insurance

Liability insurance, purchase, Minn. Statutes 2005 300.083

Minnesota employees insurance program, see under HEALTH AND ACCIDENT INSURANCE

Personnel benefits, Minn. Statutes 2005 300.081

Prior allowances, validation, Minn. Statutes 2005 300.081

Insurance premium finance companies, see INSURANCE PREMIUM FINANCE COMPANIES

Insurance taxes, see INSURANCE TAXES

Interest rates, see INTEREST

Interior designers, certification, Minn. Statutes 2005 326.14

Internet service providers

Search warrants, production of records, Minn. Statutes 2005 626.18

Intervenors, attorney general, public interest matters, Minn. Statutes 2005 316.10

Investments in, Investment Board, Minn. Statutes 2005 11A.24

Investments permitted, savings association accounts, Minn. Statutes 2005 51A.31

Judgments

Criminal fines, Minn. Statutes 2005 630.17

Dissolution, Minn. Statutes 2005 556.08, 556.09, 556.10

Indemnification against, Minn. Statutes 2005 300.083

Landscape architects, license, Minn. Statutes 2005 326.14

Large corporations

Income and franchise taxes, Minn. Statutes 2005 289A.26

Lawsuits

Actions against, exemption, Minn. Statutes 2005 316.24

Annulment or dissolution of incorporation, Minn. Statutes 2005 556.06 to 556.10

Appearance for corporation, Minn. Statutes 2005 481.02

Assessments against shareholders, Minn. Statutes 2005 316.19, 316.20

Business activities report, failure to file on time, Minn. Statutes 2005 290.371

Conciliation court actions, appearance for, Minn. Statutes 2005 491A.02

Corporate existence, continuance to close affairs, Minn. Statutes 2005 300.59

Directors, liability, Minn. Statutes 2005 300.64

Mode of prosecution, Minn. Statutes 2005 316.01

Officers, liability, Minn. Statutes 2005 300.64

Parties to suits, see same under this topic

Place of trial, venue, Minn. Statutes 2005 542.09

Pleadings, verification, Minn. Statutes 2005 544.15

Powers of corporation regarding, Minn. Statutes 2005 300.08

Prohibited actions, Minn. Statutes 2005 316.01

Proof of incorporation, Minn. Statutes 2005 544.21

Public interest matters, Minn. Statutes 2005 316.10

Receivers and receivership, see same under this topic

Share subscriptions, survival of action, Minn. Statutes 2005 300.25

Shareholders, liability, Minn. Statutes 2005 300.64

Shares, fair value determination, Minn. Statutes 2005 300.16

Termination of corporate existence, Minn. Statutes 2005 17.037

Vacating charter, Minn. Statutes 2005 556.07 to 556.10

Leases

Personal property, lists, requirements for tax purposes, Minn. Statutes 2005 272.69

Powers of corporation regarding, Minn. Statutes 2005 300.08

Legal newspapers, availability, Minn. Statutes 2005 331A.02

Legal representatives

Corporate tax returns, inspection, rights, Minn. Statutes 2005 270B.03

Lessors of employees

Unemployment insurance taxes, Minn. Statutes 2005 268.046

Lessors of employees, workers' compensation, Minn. Statutes 2005 79.255

Liabilities and obligations, see Indebtedness under this topic

Liability

Corporate franchise taxes, Minn. Statutes 2005 289A.31

Directors, Minn. Statutes 2005 300.083

Guardians and conservators, Minn. Statutes 2005 300.57

Indemnification against, Minn. Statutes 2005 300.083

Intentional deception regarding, fine, Minn. Statutes 2005 300.60

Internet service providers, search warrants, Minn. Statutes 2005 626.18

Labor or sex trafficking, Minn. Statutes 2005 609.284

Members of corporation, Minn. Statutes 2005 300.27

Officers, see same under this topic

Personal representatives, Minn. Statutes 2005 300.57

Pledged shares, Minn. Statutes 2005 300.25

Restraint of trade, Minn. Statutes 2005 325D.61

Security transfers, transfer agents, see Transfer agents under SECURITIES

Shareholders, see same under this topic

Taxes, payment or return violations, Minn. Statutes 2005 270C.56

Trustees, Minn. Statutes 2005 300.57

Liability insurance, purchase, Minn. Statutes 2005 300.083

License holders, corporations defined as, Minn. Statutes 2005 245A.02

Licensees, corporations defined as, Minn. Statutes 2005 268.0625

Licenses, Minn. Statutes 2005 270C.72

Liens, consolidations, effect, Minn. Statutes 2005 300.15

Life insurance companies

Subsidiaries, investments, Minn. Statutes 2005 61A.281

Limited, Ltd., professional firms, names, Minn. Statutes 2005 319B.05

Limited partnerships

General partners, Minn. Statutes 2005 322A.26, 322A.32, 322A.59

Liquidation

Distribution proceedings, foreign-money claims, Minn. Statutes 2005 548.40 to 548.53

Powers of corporation regarding, Minn. Statutes 2005 300.08

Proceeds, defined as principal, Minn. Statutes 2005 501B.64

Services incidental to, debt prorating companies, exclusion, Minn. Statutes 2005 332.13

Local governments, creation, Minn. Statutes 2005 465.717, 465.719

Mail order businesses, see MAIL ORDER SALES

Management

Board of directors, duties, Minn. Statutes 2005 300.20

Powers of corporation regarding, Minn. Statutes 2005 300.08

Managers

Appearance for association, Minn. Statutes 2005 481.02

Bylaws, adoption, Minn. Statutes 2005 300.12

Election of, Minn. Statutes 2005 300.24

Meetings, certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Resolutions by, certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Signatures, written actions without meeting, Minn. Statutes 2005 300.20

Votes and voting, Minn. Statutes 2005 300.20, 300.45

Manufactured homes, see Corporations under MANUFACTURED HOMES

Medical expenses, Minn. Statutes 2005 300.081

Members of corporation

Dissolution petitions, Minn. Statutes 2005 316.07

Liability, Minn. Statutes 2005 300.27

Meeting notices, Minn. Statutes 2005 300.52, 300.53

Meetings

Annual meetings, Minn. Statutes 2005 300.52

Bylaws, amendments, Minn. Statutes 2005 300.12

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Corporate duration, renewal, Minn. Statutes 2005 300.13

Court-ordered, Minn. Statutes 2005 316.03

First meeting, Minn. Statutes 2005 300.52

Irregular meetings, Minn. Statutes 2005 300.53

Petitions by, dissolution, Minn. Statutes 2005 316.07

Priority of obligations, Minn. Statutes 2005 316.11

Proxies (persons), Minn. Statutes 2005 300.14, 300.23

Resolutions by, certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Votes and voting

Bylaws, amendments, Minn. Statutes 2005 300.12

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Corporate duration, renewal, Minn. Statutes 2005 300.13

Cumulative voting, Minn. Statutes 2005 300.24

Directors, electing, Minn. Statutes 2005 300.20, 300.24

Dissolution, Minn. Statutes 2005 300.58

Generally, Minn. Statutes 2005 300.23

Mental health services, grants, applying for, Minn. Statutes 2005 245.63

Mergers

Corporate identity changes, Minn. Statutes 2005 507.411

Deed taxes, see DEED TAXES

Fees, Minn. Statutes 2005 300.49

Proceeds, defined as principal, Minn. Statutes 2005 501B.64

Minnesota Business Finance, Inc., Minn. Statutes 2005 116S.01 to 116S.11

Minnesota Technology, Inc., Minn. Statutes 2005 116O.01 to 116O.20

Misconduct, intentional, directors, liability, Minn. Statutes 2005 300.64

Mortgage corporations, see MORTGAGE CORPORATIONS

Mortgages, assignment and satisfaction

Corporate identity changes, prima facie evidence, Minn. Statutes 2005 507.411

Motion picture corporations, license violations, Minn. Statutes 2005 326.53

Motor carriers, see MOTOR CARRIERS

Motor vehicles

Vehicles previously registered in Minnesota, sales taxes, exemption, Minn. Statutes 2005 297B.03

Municipal corporations, see MUNICIPAL CORPORATIONS

Mutual reinsurance or guaranty associations, Minn. Statutes 2005 67A.40 to 67A.43

Names, see Corporate names under this topic

Negotiable instruments, ultra vires acts

Rescission of negotiation, Minn. Statutes 2005 336.3-202

Net income

Franchise tax measured by, Minn. Statutes 2005 290.02

Nondeductible items, Minn. Statutes 2005 290.10

Understatement, effect, Minn. Statutes 2005 290.34

Nonprofit corporations, see NONPROFIT CORPORATIONS

Nonprofit corporations law

Election of application, Minn. Statutes 2005 317A.021

Nonprofit health service plan corporations, see NONPROFIT HEALTH SERVICE PLAN CORPORATIONS

Nonprofit hospital service corporations, see NONPROFIT HOSPITAL SERVICE CORPORATIONS

Notes, distribution in lieu of shares

Consolidations, Minn. Statutes 2005 300.14, 300.16

Notice given

Dissolution claims, hearings, Minn. Statutes 2005 316.16

Income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2005 290.05

Shareholders' or directors' liability, hearings, Minn. Statutes 2005 316.17

Oaths, power to administer

Other corporate officers, Minn. Statutes 2005 358.41

Obligations, see Indebtedness under this topic

Officers

Absentee corporate officers, service of process on, Minn. Statutes 2005 543.08

Appearance for corporation, Minn. Statutes 2005 481.02

Assistant secretary, Minn. Statutes 2005 300.14

Benefits or wage supplements, failure to pay, Minn. Statutes 2005 181.74

Corporate tax returns, inspection, rights, Minn. Statutes 2005 270B.03

Courts, powers, Minn. Statutes 2005 316.03

Debt prorating companies, license requirements, see Licenses under DEBT PRORATING COMPANIES

Defined as employees, Minn. Statutes 2005 290.92

Defined as fiduciaries, Minn. Statutes 2005 520.01

Definitions

Commercial Code, Minn. Statutes 2005 336.1-201, 336.3-307

Unemployment Insurance Law, Minn. Statutes 2005 268.0625

Uniform Fiduciaries Act, Minn. Statutes 2005 520.01

Withholding (taxes), Minn. Statutes 2005 290.92

Workers' compensation, uninsured and self-insured employers, Minn. Statutes 2005 176.183

Documents, drafting, Minn. Statutes 2005 481.02

Duties, neglect of or refusal to perform, Minn. Statutes 2005 300.64, 586.10

Endorsements, executions (creditors remedies), Minn. Statutes 2005 300.29

Environmental crimes, knowledge, Minn. Statutes 2005 609.671

Execution by, Minn. Statutes 2005 300.45, 575.02, 575.07

Executive officers, workers compensation, Minn. Statutes 2005 176.011

False statements, reports, or records, Minn. Statutes 2005 300.61

Indemnification, Minn. Statutes 2005 300.083

Lawsuits, corporate debt, liability, Minn. Statutes 2005 300.64

Liability

Consolidations, effect, Minn. Statutes 2005 300.17

Neglect of or refusal to perform duties, Minn. Statutes 2005 300.64

Unemployment insurance tax violations, personal liability, Minn. Statutes 2005 268.063

Unfair discrimination and competition, Minn. Statutes 2005 325D.071

Unpaid share subscriptions, enforcement, Minn. Statutes 2005 316.14

Liability insurance, Minn. Statutes 2005 300.083

Names, posting, Minn. Statutes 2005 300.12

Oaths, power to administer, Minn. Statutes 2005 358.25

Payment by, fines and penalties, Minn. Statutes 2005 316.03

Personal property, levies against, Minn. Statutes 2005 300.29

Personnel benefits, Minn. Statutes 2005 300.081

Political contributions, violations, Minn. Statutes 2005 211B.15

Powers of corporation regarding, Minn. Statutes 2005 300.08

President, see same under this topic

Public officials and public bodies, powers, Minn. Statutes 2005 316.03

Removal, Minn. Statutes 2005 316.03, 316.04

Reports given, official conduct, Minn. Statutes 2005 316.03

Required positions, Minn. Statutes 2005 300.21

Secretary, see same under this topic

Service of process on, Minn. Statutes 2005 5.25

Signatures, share certificates, Minn. Statutes 2005 300.55

Suspension, Minn. Statutes 2005 316.03, 316.04

Tax liability, delinquent personal property taxes, Minn. Statutes 2005 277.21

Theft, timber on state lands, Minn. Statutes 2005 90.301

Treasurer, Minn. Statutes 2005 300.21

Unemployment insurance, noncovered employment, Minn. Statutes 2005 268.035

Vacancies, Minn. Statutes 2005 316.03, 316.04

Vice-presidents, Minn. Statutes 2005 300.14, 300.21, 300.55

Offices

Locations outside of Minnesota, Minn. Statutes 2005 300.44

Principal place of business, Minn. Statutes 2005 300.12, 300.52

Operators of vehicles transporting wheelchair users

Corporations defined as, Minn. Statutes 2005 299A.11

Orders

Additional assessments against shareholders, Minn. Statutes 2005 316.21

Directors, liability, service of notice, Minn. Statutes 2005 316.17

Dissolution, Minn. Statutes 2005 316.06 to 316.09, 316.15

Public interest matters, complaints or petitions, service on attorney general, Minn. Statutes 2005 316.10

Ratable assessments against shareholders, Minn. Statutes 2005 316.18 to 316.20

Removal of officers or trustees, Minn. Statutes 2005 316.04

Sequestration of property, Minn. Statutes 2005 316.05

Shareholders, Minn. Statutes 2005 316.14, 316.17

Surplus, order of distribution, Minn. Statutes 2005 316.23

Organizations, corporations defined as, Minn. Statutes 2005 322B.03

Owners, workers compensation duties, Minn. Statutes 2005 171.01, 176.183

Participation in, nonprofit corporations

Authorized, Minn. Statutes 2005 317A.161

Parties to suits

Attorney general, public interest matters, Minn. Statutes 2005 316.10

Indemnification, Minn. Statutes 2005 300.083

Powers of corporation regarding, Minn. Statutes 2005 300.08

Receivers, Minn. Statutes 2005 316.11, 316.19

Shareholders, Minn. Statutes 2005 316.22

Shares, fair value determination, Minn. Statutes 2005 300.16

Payments by

Articles of incorporation, fees, Minn. Statutes 2005 300.49

Dissenters' demands for payment, Minn. Statutes 2005 300.16

Filing fees, Minn. Statutes 2005 300.19, 300.49

Information returns (taxes), filing, Minn. Statutes 2005 289A.12

Mergers, fees, Minn. Statutes 2005 300.49

Personnel benefits, Minn. Statutes 2005 300.081

Witnesses, expense reimbursements, Minn. Statutes 2005 300.083

Payments to, fines and penalties, Minn. Statutes 2005 316.03

Personal estate, defined as personal property

Personal property taxes, Minn. Statutes 2005 272.03

Personal property

Acquisition and disposal, powers of corporation regarding, Minn. Statutes 2005 300.08

Consolidations, effect, Minn. Statutes 2005 300.15

Dissolution petitions, Minn. Statutes 2005 316.07

Tax liens, Minn. Statutes 2005 270C.63, 272.481

Personal property taxes, see PERSONAL PROPERTY TAXES

Personal representatives, Minn. Statutes 2005 300.57

Petitions by

Lawsuits, assessments against delinquent shareholders, Minn. Statutes 2005 316.22

Shares, fair valuation, Minn. Statutes 2005 300.16

Pipefitting corporations, see PIPEFITTERS

Policy of state, corporate contributions, Minn. Statutes 2005 300.67

Political contributions, see Corporate political contributions under CONTRIBUTIONS

Portorama, trademark or trade name, Minn. Statutes 2005 333.50 to 333.52

Posting (notices), bylaws and statements, Minn. Statutes 2005 300.12

Powers, generally, Minn. Statutes 2005 300.08, 300.081

President

Acknowledgments, Minn. Statutes 2005 300.14

Duties, Minn. Statutes 2005 300.21

Election of, Minn. Statutes 2005 300.21

Execution by, certificates of incorporation, Minn. Statutes 2005 300.45, 300.62

Required position, Minn. Statutes 2005 300.21

Signatures, Minn. Statutes 2005 300.14, 300.55

Primary employment sites

Corporations defined as, Minn. Statutes 2005 148.7802

Principal place of business

Directors, annual meetings at, Minn. Statutes 2005 300.52

Posting (notices), bylaws and statements, Minn. Statutes 2005 300.12

Priorities and preferences

Dissolution, priority of obligations, Minn. Statutes 2005 316.11

Sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Surplus, order of distribution, Minn. Statutes 2005 316.23

Private agencies, corporations defined as, Minn. Statutes 2005 245A.02

Private corporations

Defined, Minn. Statutes 2005 300.02

Existing corporations continued, Minn. Statutes 2005 300.01

Private foundations law, Minn. Statutes 2005 317A.113

Professional association (P.A.)

Professional firms, names, required endings, Minn. Statutes 2005 319B.05

Professional corporation (P.C.)

Professional firms, names, required endings, Minn. Statutes 2005 319B.05

Professional engineers, licenses, Minn. Statutes 2005 326.14

Professional firms, see PROFESSIONAL FIRMS

Professional service corporation (P.S.C.)

Professional firms, names, required endings, Minn. Statutes 2005 319B.05

Property

Assets, see same under this topic

Basis, federal and state income taxes, Minn. Statutes 2005 290.01

Property taxes, see PROPERTY TAXES

Protective agents, see Corporations under PROTECTIVE AGENTS (BODYGUARDS)

Proxies (persons), votes and voting

Consolidations, Minn. Statutes 2005 300.14

Generally, Minn. Statutes 2005 300.23

Public corporations, see PUBLIC CORPORATIONS

Public service corporations, see PUBLIC SERVICE CORPORATIONS

Purpose, certificates of incorporation, Minn. Statutes 2005 300.51

Real estate appraisers licensure, Minn. Statutes 2005 82B.03, 82B.18

Real property

Acquisition and disposal, powers of corporation, Minn. Statutes 2005 300.08

Consolidations, effect, Minn. Statutes 2005 300.15

Conveyances, Minn. Statutes 2005 300.08, 507.05

Dissolution petitions, Minn. Statutes 2005 316.07

Land registrations, see Corporations under LAND REGISTRATION

Property taxes, see PROPERTY TAXES

Receivers and receivership

Appointment

Conditions, Minn. Statutes 2005 576.01

Dissolution proceedings, Minn. Statutes 2005 316.08, 316.11

Sequestration of property, Minn. Statutes 2005 316.05

Temporary receivers, Minn. Statutes 2005 316.03

Appointments by, agents, Minn. Statutes 2005 316.11

Bond, Minn. Statutes 2005 316.11

Duties and powers

Dissolution, Minn. Statutes 2005 576.01

Dissolved corporations, Minn. Statutes 2005 556.10

Generally, Minn. Statutes 2005 316.11

Ratable assessments, collection, Minn. Statutes 2005 316.19, 316.20

Expenses, Minn. Statutes 2005 316.05, 316.18, 316.23

Lawsuits, Minn. Statutes 2005 316.11, 316.19 to 316.21

Notice received, Minn. Statutes 2005 316.15, 316.17

Payments to, ratable assessments, Minn. Statutes 2005 316.18

Share subscription payment orders, enforcement, Minn. Statutes 2005 316.14

Subrogation of shareholders, Minn. Statutes 2005 316.23

Temporary receivers, Minn. Statutes 2005 316.03, 316.04

Reciprocal or interinsurance contracts, Minn. Statutes 2005 71A.01, 71A.06

Records and record keeping

Examinations, Minn. Statutes 2005 300.63

False statements, Minn. Statutes 2005 300.61

Inspections, Minn. Statutes 2005 300.26, 300.32

Shares, Minn. Statutes 2005 300.26, 300.32

Recreational camping areas, see TOURIST CAMPS

Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS

Recreational vehicle lanes, cooperation, model standards, Minn. Statutes 2005 160.262

Regional channel entities

Cable television, Minn. Statutes 2005 238.11, 238.43, 473.129

Registered agents, service of process on, Minn. Statutes 2005 5.25

Rehabilitation, distribution proceedings

Foreign-money claims, Minn. Statutes 2005 548.40 to 548.53

Related corporations

Income and franchise taxes, combined returns, Minn. Statutes 2005 290.34

Religious corporations, see RELIGIOUS CORPORATIONS

Reorganizations

Existing corporations, compliance procedures, Minn. Statutes 2005 300.62

Reports given

Advances of money, Minn. Statutes 2005 300.083

Business activities, Minn. Statutes 2005 270B.14, 290.371

Corporate reports, generally, Minn. Statutes 2005 300.32

False statements, Minn. Statutes 2005 300.61

Indemnification, Minn. Statutes 2005 300.083

Liquor licensees, change in stock ownership, Minn. Statutes 2005 340A.303, 340A.412

Official conduct of officers, Minn. Statutes 2005 316.03

Political contributions, generally, Minn. Statutes 2005 211B.15

Represented persons, corporations defined as, Minn. Statutes 2005 336.3-307

Research, costs, federal taxable income, subtractions, Minn. Statutes 2005 290.01

Residential building contractors, see Corporations under RESIDENTIAL BUILDING CONTRACTORS

Residential care homes, see RESIDENTIAL CARE HOMES

Residential mortgage originators and servicers, Minn. Statutes 2005 58.01 to 58.17, 60K.43

Restraint of trade, liability, Minn. Statutes 2005 325D.60, 325D.61

Retirement or pension allowances, Minn. Statutes 2005 300.081

Rideshare program, see RIDESHARE PROGRAM

Rights, privileges, and franchises

Forfeiture, Minn. Statutes 2005 316.06

Injunctions, Minn. Statutes 2005 316.02

Risk retention groups, see under LIABILITY INSURANCE

S corporations, see S CORPORATIONS

Sales and use taxes, exemptions, Minn. Statutes 2005 469.1734

Sales to, timber on state lands, Minn. Statutes 2005 90.191

School districts

Creation, Minn. Statutes 2005 465.717, 465.719

School districts defined as, Minn. Statutes 2005 216B.02

Secretary

Execution by, certificates of incorporation, Minn. Statutes 2005 300.45, 300.62

Generally, Minn. Statutes 2005 300.21

Signatures, Minn. Statutes 2005 300.14, 300.52, 300.55

Securities, see Fiduciaries under SECURITIES

Service corporation (S.C.)

Professional firms, names, Minn. Statutes 2005 319B.05

Service marks, see SERVICE MARKS

Service of process on

Absentee corporate officers, Minn. Statutes 2005 543.08

Delinquent taxes, contested case hearings, Minn. Statutes 2005 270C.72

Dissolved, withdrawn, or revoked entities, Minn. Statutes 2005 5.25

Enforcement of liability, hearings, Minn. Statutes 2005 316.17

Fees, Minn. Statutes 2005 5.25

Notice requirements, Minn. Statutes 2005 5.25

Offices located outside of Minnesota, Minn. Statutes 2005 300.44

Other methods of service, Minn. Statutes 2005 5.25

Public Utilities Commission, orders and notices, Minn. Statutes 2005 216.17

Secretary of state as agent, Minn. Statutes 2005 5.25

Who may be served, Minn. Statutes 2005 5.25

Withholding (taxes), noncompliance notice, Minn. Statutes 2005 290.92

Settlements, indemnification against, Minn. Statutes 2005 300.083

Share certificates

Generally, Minn. Statutes 2005 300.55

New certificates, Minn. Statutes 2005 300.25

Shares, number represented, Minn. Statutes 2005 300.35

Shareholders

Access, corporate records, Minn. Statutes 2005 300.26, 300.32

Assessments against, Minn. Statutes 2005 316.18 to 316.22

Consolidations, effect, Minn. Statutes 2005 300.16

Corporate tax returns, inspection, rights, Minn. Statutes 2005 270B.03

Debt prorating companies, see Licenses under DEBT PRORATING COMPANIES

Dissenting shareholders, Minn. Statutes 2005 300.16

Dissolution petitions, Minn. Statutes 2005 316.07

Distributions, see same under this topic

Income, jurisdiction to tax, Minn. Statutes 2005 290.014

Lawsuits, Minn. Statutes 2005 300.64, 316.22

Liability

Consolidations, effect, Minn. Statutes 2005 300.17

Enforcement, hearings, Minn. Statutes 2005 316.17

Exception, Minn. Statutes 2005 300.27

Existing liabilities, Minn. Statutes 2005 300.27

Nature and extent, evidence, Minn. Statutes 2005 316.18

Personal liability for corporate debts, Minn. Statutes 2005 300.27, 300.28

Ratable assessments, ultra vires acts, exemption, Minn. Statutes 2005 316.18, 316.19

Meeting notices, Minn. Statutes 2005 300.14, 300.52, 300.53

Meetings

Annual meetings, Minn. Statutes 2005 300.52

Bylaws, amendments, Minn. Statutes 2005 300.12

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Consolidations, Minn. Statutes 2005 300.14

Corporate duration, renewal, Minn. Statutes 2005 300.13

Court-ordered, Minn. Statutes 2005 316.03

First meeting, Minn. Statutes 2005 300.52

Irregular meetings, Minn. Statutes 2005 300.53

Sale, lease, or exchange of property, Minn. Statutes 2005 300.09

Shares, increases, Minn. Statutes 2005 300.30

Shares, issuance and disposal, Minn. Statutes 2005 300.54

Payments by, Minn. Statutes 2005 316.14, 316.18

Personal property, levies against, Minn. Statutes 2005 300.28, 300.29

Political contributions, violations, Minn. Statutes 2005 211B.15

Priority of obligations, Minn. Statutes 2005 316.11

Proxies (persons), Minn. Statutes 2005 300.14, 300.23

Reports received, Minn. Statutes 2005 300.083, 300.32

Resolutions by, certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Service of process on, enforcement of liability, hearings, Minn. Statutes 2005 316.17

Sole shareholders, appearance for corporation, Minn. Statutes 2005 481.02

Solvency, evidence of, Minn. Statutes 2005 316.18

Subrogation, surplus, distribution, Minn. Statutes 2005 316.23

Violations, personal liability, Minn. Statutes 2005 300.27

Votes and voting

Bylaws, amendments, Minn. Statutes 2005 300.12

Certificates of incorporation, amendments, Minn. Statutes 2005 300.45

Consolidations, Minn. Statutes 2005 300.14

Corporate duration, renewal, Minn. Statutes 2005 300.13

Cumulative voting, Minn. Statutes 2005 300.24

Directors, electing, Minn. Statutes 2005 300.20, 300.24

Dissolution, Minn. Statutes 2005 300.58

Generally, Minn. Statutes 2005 300.23

Indemnification eligibility, determination, Minn. Statutes 2005 300.083

Legal representatives, shares controlled by, rights, Minn. Statutes 2005 300.57

Sale, lease, or exchange of property, Minn. Statutes 2005 300.09

Shares, issuance and disposal, Minn. Statutes 2005 300.54

Shares

Certificates of incorporation, Minn. Statutes 2005 300.51

Classes, Minn. Statutes 2005 300.33, 300.40, 300.54

Common stock, Minn. Statutes 2005 300.39, 300.54

Consolidated corporations, Minn. Statutes 2005 300.18

Consolidations, conversion requirements, Minn. Statutes 2005 300.14

Corporate takeovers, see Equity securities under CORPORATE TAKEOVERS

Defined as credits, Minn. Statutes 2005 272.03

Defined as securities, Minn. Statutes 2005 336.8-103

Demands for payment, dissenters' rights, Minn. Statutes 2005 300.16

Dissolution petitions, Minn. Statutes 2005 316.07

Distributions in lieu of, consolidations, Minn. Statutes 2005 300.14, 300.16

Employee stock ownership plans, professional firms, Minn. Statutes 2005 319B.07

Fair value, determination, Minn. Statutes 2005 300.16

Impairment, dissolution, Minn. Statutes 2005 316.07

Issuance, Minn. Statutes 2005 300.08, 300.18, 300.41, 300.54

No par stock, Minn. Statutes 2005 300.33 to 300.42

Number, Minn. Statutes 2005 300.30, 300.38, 300.39, 300.45

Par value

Certificates of incorporation, Minn. Statutes 2005 300.34, 300.45

Determination, Minn. Statutes 2005 300.37

Number, Minn. Statutes 2005 300.38

Shares without, Minn. Statutes 2005 300.43

Pledges, Minn. Statutes 2005 300.25

Preferred stock, Minn. Statutes 2005 300.33, 300.39, 300.54

Records, Minn. Statutes 2005 300.32

Reports about, Minn. Statutes 2005 300.32

Requirements, generally, Minn. Statutes 2005 300.30

Share certificates, Minn. Statutes 2005 300.25, 300.35, 300.55

Special stock, issuance and disposal, Minn. Statutes 2005 300.54

Statements about, posting (notices), Minn. Statutes 2005 300.12

Subscribers, lawsuits against, survival after transfer of shares, Minn. Statutes 2005 300.25

Subscriptions, payment, orders, Minn. Statutes 2005 316.14

Transferees, corporate debt, liability, Minn. Statutes 2005 300.26

Transfers

Defined, Minn. Statutes 2005 520.21

Fiduciary transfers, see Transfers under SECURITIES

Records and record keeping, Minn. Statutes 2005 300.26

When effective, Minn. Statutes 2005 300.25, 300.26

Valuation, no par stock, Minn. Statutes 2005 300.36, 300.37, 300.42

Signatures

Consolidation agreements, Minn. Statutes 2005 300.14

Directors, Minn. Statutes 2005 300.14, 300.20

Facsimile signatures, Minn. Statutes 2005 300.55

Managers, Minn. Statutes 2005 300.20

Share certificates, Minn. Statutes 2005 300.55

Small employers

Corporations defined as, Minn. Statutes 2005 62L.02

Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS

Social corporations, see SOCIAL CORPORATIONS

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

Special or local laws, Minn. Const. art 12 s 1

Sponsors of contests, corporations defined as, Minn. Statutes 2005 325F.755

Statutes of limitations

Ratable assessments against shareholders, lawsuits, Minn. Statutes 2005 316.20

Stock certificates, Minn. Statutes 2005 300.25, 300.55

Stockholders, see Shareholders under this topic

Stocks, see Shares under this topic

Subrogation, surplus, order of distribution, Minn. Statutes 2005 316.23

Subsidiary corporations

Definitions, Minn. Statutes 2005 60D.15, 322B.03, 326.84

Insurance companies, see Subsidiaries under INSURANCE COMPANIES

Wholesale produce dealers, parent company, liability, Minn. Statutes 2005 27.133

Successors of a beneficiary

Corporations defined as, Minn. Statutes 2005 336.5-102

Summonses, lawsuits, commencement, Minn. Statutes 2005 316.01

Surplus, order of distribution, Minn. Statutes 2005 316.23

Surveyors, licenses, Minn. Statutes 2005 326.14

Takeovers, see CORPORATE TAKEOVERS

Tax-exempt corporations, see TAX-EXEMPT CORPORATIONS

Tax incentives, border city new industry credit, Minn. Statutes 2005 469.1734

Tax liability, income and franchise taxes, Minn. Statutes 2005 290.04

Tax liens, personal property notice, filing, Minn. Statutes 2005 270C.63, 272.481

Tax returns

Corporate franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Income and franchise taxes, see Corporations under INCOME AND FRANCHISE TAXES

Information returns (taxes), Minn. Statutes 2005 289A.12, 289A.18, 289A.19

Taxable income

Defined, Minn. Statutes 2005 290.01

Losses created or understatement of, effect, Minn. Statutes 2005 290.34

Taxable net income

Deductions from, income and franchise taxes, Minn. Statutes 2005 290.21

Taxes

Delinquent taxes, Minn. Statutes 2005 270C.72

Payment violations, personal liability, Minn. Statutes 2005 270C.56

Taxes, sequestration of property, order of disposal, Minn. Statutes 2005 316.05

Taxpayers, corporations defined as, Minn. Statutes 2005 290.171

Telephone or telegraph lines, maintenance and operation, Minn. Statutes 2005 237.45

Termination, see Dissolution under this topic

Toll facilities, private operators, Minn. Statutes 2005 160.84 to 160.87

Tourist camps, see TOURIST CAMPS

Towns

Creation, Minn. Statutes 2005 465.717, 465.719

Towns defined as, Minn. Statutes 2005 216B.02

Township mutual companies, see TOWNSHIP MUTUAL COMPANIES

Trademarks, see TRADEMARKS AND TRADE NAMES

Transfer agents

Defined, Minn. Statutes 2005 520.21

Security transfers, see Transfer agents under SECURITIES

Transfers of money or property

Unauthorized or illegal acts set aside by courts, Minn. Statutes 2005 316.03

Transient merchant, corporation defined as, Minn. Statutes 2005 329.099

Treasurer, duties, Minn. Statutes 2005 300.21

Trust companies, corporations defined as, Minn. Statutes 2005 527.21, 529.01

Trustees

Board, see Board of trustees under this topic

Corporations acting as, Minn. Statutes 2005 469.153, 469.161, 469.163

Corporations defined as, Minn. Statutes 2005 469.153

Liability, Minn. Statutes 2005 300.57

Removal, appeals, effect, Minn. Statutes 2005 316.04

Shares controlled by, voting rights, Minn. Statutes 2005 300.57

Suspension, appeals, effect, Minn. Statutes 2005 316.04

Vacancies, appeals, effect, Minn. Statutes 2005 316.04

Trusts, see TRUSTS

Ultra vires acts

Negotiable instruments, rescission of negotiation, Minn. Statutes 2005 336.3-202

Ratable assessments against shareholders, exemption, Minn. Statutes 2005 316.18, 316.19

Usury, see USURY

Vendors, corporations defined as, Minn. Statutes 2005 327A.01

Viatical settlement brokers

Corporations defined as, Minn. Statutes 2005 60A.961

Viatical settlement providers

Corporations defined as, Minn. Statutes 2005 60A.961

Viatical settlements, Minn. Statutes 2005 60A.961 to 60A.974, 62S.01

Vice-presidents

Acknowledgments, Minn. Statutes 2005 300.14

Duties, Minn. Statutes 2005 300.21

Election of, Minn. Statutes 2005 300.21

Required position, Minn. Statutes 2005 300.21

Signatures, Minn. Statutes 2005 300.14, 300.55

Violations and penalties

Business activities report, failure to file on time, effect, Minn. Statutes 2005 290.371

Complaints, answers, Minn. Statutes 2005 316.02, 316.06

Dentistry, unlawful practice, Minn. Statutes 2005 150A.11

Discrimination in purchase of farm products, Minn. Statutes 2005 17.181

Dissolution, Minn. Statutes 2005 316.06

Felonies, Minn. Statutes 2005 300.60, 300.61

Fines, Minn. Statutes 2005 300.60

Forfeiture of rights, Minn. Statutes 2005 316.06

Indemnification against, Minn. Statutes 2005 300.083

Leased personal property, tax lists, violations, Minn. Statutes 2005 272.69

Officers, generally, Minn. Statutes 2005 316.03

Political contributions, Minn. Statutes 2005 211B.15

Warehouse operators, see under WAREHOUSES

Winding up procedures

Powers of corporation regarding, Minn. Statutes 2005 300.08

Witnesses, expenses, reimbursement, Minn. Statutes 2005 300.083

Workers' compensation, see WORKERS COMPENSATION

Workers' compensation commercial self-insurance groups

Exclusion, Minn. Statutes 2005 79A.20

Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE

Writing requirements

Consolidations, objections to, Minn. Statutes 2005 300.16

Writs of mandamus, see WRITS OF MANDAMUS