DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2020 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2020 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2020 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2020 52.09

Definitions

Business corporations, Minn. Statutes 2020 302A.011

General Assistance Act, Minn. Statutes 2020 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2020 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2020 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2020 256J.08

Distributions

Dividends defined as, Minn. Statutes 2020 302A.011

Uniform Principal and Income Act, Minn. Statutes 2020 501C.1106

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2020 290.0131, 290.0133

Regulated investment companies, reporting, Minn. Statutes 2020 289A.12

Financial guaranty insurance, Minn. Statutes 2020 60C.03

Foreign dividends, corporations, subtractions from federal taxable income, Minn. Statutes 2020 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2020 349.12

Income

Dividends defined as, Minn. Statutes 2020 256D.02

MFIP, exclusion, Minn. Statutes 2020 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2020 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2020 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2020 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2020 60D.20

Life insurance, policy provisions, Minn. Statutes 2020 61A.03

Mutual marine insurance companies, Minn. Statutes 2020 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2020 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2020 256J.08