DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2009 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2009 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2009 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2009 52.09

Definitions

Business corporations, Minn. Statutes 2009 302A.011

General Assistance Act, Minn. Statutes 2009 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2009 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2009 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2009 256J.08

Uniform Principal and Income Act, Minn. Statutes 2009 501B.61, 501B.64

Distribution, dividends defined as, Minn. Statutes 2009 302A.011

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2009 290.01

Regulated investment companies, reporting, Minn. Statutes 2009 289A.12

Financial guaranty insurance, Minn. Statutes 2009 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2009 290.01

Gross receipts, dividends defined as, Minn. Statutes 2009 349.12

Income

Dividends defined as, Minn. Statutes 2009 256D.02

MFIP, exclusion, Minn. Statutes 2009 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2009 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2009 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2009 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2009 60D.20

Life insurance, policy provisions, Minn. Statutes 2009 61A.03

Mutual marine insurance companies, Minn. Statutes 2009 66A.08

Stock dividends, defined as principal, Minn. Statutes 2009 501B.61, 501B.64

Unearned income, dividends defined as, Minn. Statutes 2009 256J.08