DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2012 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2012 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2012 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2012 52.09

Definitions

Business corporations, Minn. Statutes 2012 302A.011

General Assistance Act, Minn. Statutes 2012 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2012 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2012 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2012 256J.08

Uniform Principal and Income Act, Minn. Statutes 2012 501B.61, 501B.64

Distribution, dividends defined as, Minn. Statutes 2012 302A.011

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2012 290.01

Regulated investment companies, reporting, Minn. Statutes 2012 289A.12

Financial guaranty insurance, Minn. Statutes 2012 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2012 290.01

Gross receipts, dividends defined as, Minn. Statutes 2012 349.12

Income

Dividends defined as, Minn. Statutes 2012 256D.02

MFIP, exclusion, Minn. Statutes 2012 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2012 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2012 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2012 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2012 60D.20

Life insurance, policy provisions, Minn. Statutes 2012 61A.03

Mutual marine insurance companies, Minn. Statutes 2012 66A.08

Stock dividends, defined as principal, Minn. Statutes 2012 501B.61, 501B.64

Unearned income, dividends defined as, Minn. Statutes 2012 256J.08