DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2017 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2017 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2017 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2017 52.09

Definitions

Business corporations, Minn. Statutes 2017 302A.011

General Assistance Act, Minn. Statutes 2017 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2017 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2017 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2017 256J.08

Distributions

Dividends defined as, Minn. Statutes 2017 302A.011

Uniform Principal and Income Act, Minn. Statutes 2017 501C.1106

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2017 290.0131, 290.0133

Regulated investment companies, reporting, Minn. Statutes 2017 289A.12

Financial guaranty insurance, Minn. Statutes 2017 60C.03

Foreign dividends, corporations, subtractions from federal taxable income, Minn. Statutes 2017 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2017 349.12

Income

Dividends defined as, Minn. Statutes 2017 256D.02

MFIP, exclusion, Minn. Statutes 2017 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2017 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2017 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2017 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2017 60D.20

Life insurance, policy provisions, Minn. Statutes 2017 61A.03

Mutual marine insurance companies, Minn. Statutes 2017 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2017 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2017 256J.08