DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2023 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2023 308A.131, 308A.705

Corporations, generally, Minn. Statutes 2023 290.21, 300.64

Credit unions, declaring, Minn. Statutes 2023 52.09

Definitions

Business corporations, Minn. Statutes 2023 302A.011

General Assistance Act, Minn. Statutes 2023 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2023 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2023 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2023 256J.08

Distributions

Dividends defined as, Minn. Statutes 2023 302A.011

Uniform Principal and Income Act, Minn. Statutes 2023 501C.1106

Exempt-interest dividends

Regulated investment companies, reporting, Minn. Statutes 2023 289A.12

Taxable income, Minn. Statutes 2023 290.0131, 290.0133

Financial guaranty insurance, Minn. Statutes 2023 60C.03

Foreign dividends, corporations, taxable income, Minn. Statutes 2023 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2023 349.12

Income

Dividends defined as, Minn. Statutes 2023 256D.02

MFIP, exclusion, Minn. Statutes 2023 256J.21

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2023 290.0921, 290.21

Sales factor, exclusion, Minn. Statutes 2023 290.191

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2023 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2023 60D.20

Life insurance, policy provisions, Minn. Statutes 2023 61A.03

Mutual marine insurance companies, Minn. Statutes 2023 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2023 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2023 256J.08