Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
INCOME AND FRANCHISE TAXES
Abatement, requests for, administrative review, Minn. Statutes 2004 289A.65
Accounting and bookkeeping
Annual accounting period, Minn. Statutes 2004 289A.08, 290.07, 290.32
Methods, Minn. Statutes 2004 290.07
Additional taxes
Lump sum distribution tax, Minn. Statutes 2004 290.032
Adjusted gross income, Minn. Statutes 2004 462C.02, 462C.03, 469.012
Administrative review, generally, Minn. Statutes 2004 289A.65
Aged persons
Federal taxable income, subtraction, Minn. Statutes 2004 290.01, 290.0802
Alternative minimum tax
Corporations, Minn. Statutes 2004 290.0921, 469.1735
Definitions, Minn. Statutes 2004 290.091 to 290.0922
Individuals, estates, and trusts, Minn. Statutes 2004 290.091, 290.0921
Offset to Minnesota education credit, Minn. Statutes 2004 290.0674
Amount
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2004 290.0922
Lump sum distribution tax, Minn. Statutes 2004 290.032
Substantial understatement of amount due, Minn. Statutes 2004 289A.60
Application of law
Administration and compliance, Minn. Statutes 2004 289A.01
Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65
Armed forces members, tax matters, extensions, Minn. Statutes 2004 289A.39
Capital gains taxes, exemption, Minn. Statutes 2004 290.9728
Entertainment taxes, Minn. Statutes 2004 290.9201
Estimated taxes, Minn. Statutes 2004 289A.25
Forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2004 290.491
Gross income, allocation to state, Minn. Statutes 2004 290.17
Lump sum distribution tax, nonresident individuals, exemption, Minn. Statutes 2004 290.032
Nonresident individuals, Minn. Statutes 2004 290.032, 290.081
Returns, Minn. Statutes 2004 290.014, 290.611
Returns covering less than 12 months, net operating loss deductions, Minn. Statutes 2004 290.095
S corporations, Minn. Statutes 2004 290.9725, 290.9727
Savings banks conducting life insurance business, Minn. Statutes 2004 290.093
Tax shelters, Minn. Statutes 2004 289A.60
Voter registration applications, inclusion in tax return forms or instruction books, Minn. Statutes 2004 289A.08
Assessments
Additional assessments, Minn. Statutes 2004 289A.20, 289A.38, 289A.60
Armed forces members, Minn. Statutes 2004 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.06, 293.07
Jeopardy assessments, Minn. Statutes 2004 290.48
Lawsuits, Minn. Statutes 2004 289A.38
Orders, Minn. Statutes 2004 289A.37, 289A.65
Returns, filing considered assessment, Minn. Statutes 2004 289A.08
Time, limitations, Minn. Statutes 2004 289A.38
Withholding (taxes), Minn. Statutes 2004 289A.38
Athletic teams
Credits, taxes paid to other states or Canada, Minn. Statutes 2004 290.06
Bankruptcy
Forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2004 290.491
Beneficiaries, imposition of tax, Minn. Statutes 2004 290.22
Biotechnology and health sciences industry zones
Corporate franchise taxes, exemption, Minn. Statutes 2004 290.0921, 290.0922, 469.337
Exemptions, generally, Minn. Statutes 2004 290.01, 469.336
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2004 469.340
Research and development credit, see same under this topic
Border city new industry credit, Minn. Statutes 2004 469.1734, 469.1735
Burden of proof, Minn. Statutes 2004 289A.60
Businesses, see Jurisdiction to tax under this topic
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Collection
Delinquent taxes, Minn. Statutes 2004 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.14
Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63
Jeopardy collections, Minn. Statutes 2004 290.48
Lawsuits, Minn. Statutes 2004 289A.38
Monetary penalties, Minn. Statutes 2004 289A.60
Underpaid taxes, Minn. Statutes 2004 289A.20
Computation of tax
Dollar amounts, rounding off, Minn. Statutes 2004 290.06
Formulas, Minn. Statutes 2004 290.06
Generally, Minn. Statutes 2004 290.03
Partial year returns, Minn. Statutes 2004 290.32
Savings banks conducting life insurance business, Minn. Statutes 2004 290.093
Taxable year extending into calendar years affected by different laws, Minn. Statutes 2004 290.33
Contested cases
Minnesota education credit, eligibility, Minn. Statutes 2004 290.0679
Corporations
Additions and subtractions from federal taxable income, Minn. Statutes 2004 290.01
Affiliated corporations
Combined returns, Minn. Statutes 2004 290.07, 290.34
Estimated taxes, payment, Minn. Statutes 2004 289A.26
Returns, Minn. Statutes 2004 289A.08, 289A.18
Rulemaking, combined returns, Minn. Statutes 2004 289A.08
Alternative minimum tax, Minn. Statutes 2004 290.0921
Assessment, time, Minn. Statutes 2004 289A.38
Basis of property, Minn. Statutes 2004 290.01
Contacts within state, exclusions, Minn. Statutes 2004 290.02
Credits, see same under this topic
Deductions, see same under this topic
Definitions, estimated taxes, Minn. Statutes 2004 289A.26
Divested corporations, returns, due dates, Minn. Statutes 2004 289A.18
Estimated taxes, Minn. Statutes 2004 289A.26
Evasion, criminal penalties, Minn. Statutes 2004 289A.63
Franchise taxes, see same under this topic
Income subject to tax, Minn. Statutes 2004 290.05
Jurisdiction to tax, Minn. Statutes 2004 290.014, 290.015
Losses created, effect, Minn. Statutes 2004 290.34
Mining or iron ore production, tax exemption, Minn. Statutes 2004 290.05, 290.0922
Net operating loss deduction, see Deductions under this topic
Payment
Due dates, Minn. Statutes 2004 289A.20
Electronic payments, Minn. Statutes 2004 289A.26
Estimated taxes, Minn. Statutes 2004 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2004 289A.60
Extensions, Minn. Statutes 2004 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2004 289A.60
LIFO recapture amounts, Minn. Statutes 2004 289A.20
Overpayment, interest, Minn. Statutes 2004 289A.56
Tax liability, Minn. Statutes 2004 289A.31
Refund claims, returns considered as, Minn. Statutes 2004 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2004 290.06
Returns
Alternative minimum tax, computation, Minn. Statutes 2004 290.0921
Considered refund claims, Minn. Statutes 2004 289A.50
Disclosure, Minn. Statutes 2004 270B.03, 270B.14
Divested corporations, Minn. Statutes 2004 289A.18
Due dates, Minn. Statutes 2004 289A.18
Extensions, Minn. Statutes 2004 289A.19
Filing, Minn. Statutes 2004 289A.08, 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2004 289A.08
Partial year returns, Minn. Statutes 2004 290.32
S corporations, composite returns, Minn. Statutes 2004 289A.08
Violations, criminal penalties, Minn. Statutes 2004 289A.63
Violations, monetary penalties, Minn. Statutes 2004 289A.19, 289A.60
Sales factor, determination, Minn. Statutes 2004 290.191
Taxes paid to other states, credits, Minn. Statutes 2004 290.06
Who may inspect, Minn. Statutes 2004 270B.03
Costs and disbursements (courts)
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.11
Credits
Alternative minimum tax, Minn. Statutes 2004 290.091, 290.0921
Bad debt loss, Minn. Statutes 2004 289A.40
Carryback, extension, Minn. Statutes 2004 289A.38
Carryforward credits, Minn. Statutes 2004 297I.20
Carryover, limitations, Minn. Statutes 2004 290.06
Changes, notice, Minn. Statutes 2004 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16
Day care expenses, children, Minn. Statutes 2004 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2004 289A.31, 290.0674, 290.0679
Enterprise zones, credits, see same under this topic
Entertainment taxes, nonrefundable credits, Minn. Statutes 2004 290.9201
Estimated taxes, overpayment, Minn. Statutes 2004 289A.25, 289A.26
Excess credits, refunds, Minn. Statutes 2004 289A.50
Federal foreign tax credit, Minn. Statutes 2004 290.01, 290.06
Federal jobs credit, Minn. Statutes 2004 290.01
Franchise taxes, Minn. Statutes 2004 290.068
Indian employment credit, Minn. Statutes 2004 290.01
Investment tax credit, Minn. Statutes 2004 290.01
Job creation, Northwest airlines, Minn. Statutes 2004 290.06
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2004 290.0672
Low-income housing credits, Minn. Statutes 2004 462A.05, 462A.221 to 462A.225
Marriage penalty credit, Minn. Statutes 2004 290.0675
Net operating loss, individuals, Minn. Statutes 2004 289A.40
Nonresident individuals, see same under this topic
Refundable tax credits, Minn. Statutes 2004 13.46, 270B.14
Research activities credit, Minn. Statutes 2004 290.068
Research and development credit, see same under this topic
Returns, Minn. Statutes 2004 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2004 290.9727
Schedules and tables, Minn. Statutes 2004 290.067
Taxes paid to other states or Canada, Minn. Statutes 2004 290.06
Time for taking, Minn. Statutes 2004 290.07
Transit passes, Minn. Statutes 2004 290.06
Withholding (taxes), Minn. Statutes 2004 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2004 290.067
Data, classification, assignments of refunds, Minn. Statutes 2004 290.0679
Decedents estates
Alternative minimum tax, Minn. Statutes 2004 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2004 289A.38
Basis of property, Minn. Statutes 2004 290.01
Class of taxpayer, Minn. Statutes 2004 290.03
Composite returns, Minn. Statutes 2004 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2004 289A.25
Fiduciaries, duties, Minn. Statutes 2004 289A.08, 289A.12, 289A.31
Final tax returns, Minn. Statutes 2004 289A.08, 289A.18
Imposition of tax, Minn. Statutes 2004 290.22
Income subject to tax, Minn. Statutes 2004 290.05
Jurisdiction to tax, Minn. Statutes 2004 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2004 290.05
Net operating losses, deductions, Minn. Statutes 2004 290.095
Payment, violations, monetary penalties, Minn. Statutes 2004 289A.60
Personal representatives, Minn. Statutes 2004 289A.08, 289A.12, 289A.31
Rates of tax, Minn. Statutes 2004 290.06
Refunds, Minn. Statutes 2004 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2004 289A.60
Subtractions from federal taxable income, Minn. Statutes 2004 290.01
Tax liability, Minn. Statutes 2004 289A.31
Transferees of property, duties, Minn. Statutes 2004 289A.08, 289A.31
Deductions
Allocation, Minn. Statutes 2004 290.17
Carryover and carryback, net operating losses, Minn. Statutes 2004 290.095
Changes, notice, Minn. Statutes 2004 290.05
Charitable contributions, Minn. Statutes 2004 290.01, 290.091
Corporations, Minn. Statutes 2004 290.01, 290.0921, 290.21
Dividends received, Minn. Statutes 2004 290.0921, 290.21
Generally, Minn. Statutes 2004 290.01
Itemized deductions, Minn. Statutes 2004 290.01, 290.091
MFIP applicants or participants, unearned income, Minn. Statutes 2004 256J.37
Net operating losses, Minn. Statutes 2004 290.01, 290.0921, 290.095, 290.9727
Nondeductible items, Minn. Statutes 2004 290.10
Refunded income, Minn. Statutes 2004 290.07
Returns, Minn. Statutes 2004 289A.08
Time for taking, Minn. Statutes 2004 290.07
Unitary businesses, Minn. Statutes 2004 290.17
Deficiencies, payment, extensions, Minn. Statutes 2004 289A.30
Definitions
Alternative minimum tax, Minn. Statutes 2004 290.091 to 290.0922
Dependent care credit, Minn. Statutes 2004 290.067
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.02
Elderly and disabled persons, subtractions for, Minn. Statutes 2004 290.0802
Generally, Minn. Statutes 2004 290.01
Government Data Practices Act, Minn. Statutes 2004 13.46
Marriage penalty credit, Minn. Statutes 2004 290.0675
Multistate Tax Compact, Minn. Statutes 2004 290.171
Net income, apportionment, Minn. Statutes 2004 290.191
Net operating losses, Minn. Statutes 2004 290.095
Research credit, Minn. Statutes 2004 290.068
Retaliatory taxes, Minn. Statutes 2004 290.05
S corporations, Minn. Statutes 2004 290.9727 to 290.9729
Tax liability, Minn. Statutes 2004 290.068
Taxable income, Minn. Statutes 2004 290.01, 290.9727 to 290.9729
Taxable net income, Minn. Statutes 2004 290.01, 290.9727
Uniform probate code definitions, incorporation by reference, Minn. Statutes 2004 290.01
Unitary businesses, Minn. Statutes 2004 290.17
Withholding (taxes), Minn. Statutes 2004 290.92
Working family credit, Minn. Statutes 2004 290.0671
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2004 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.10, 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2004 289A.60
Jeopardy assessments, Minn. Statutes 2004 290.48
Refund assignments, priority, Minn. Statutes 2004 290.0679
Dependent care credit
Defined as refundable tax credit, Minn. Statutes 2004 13.46
Excess credits, refunds, Minn. Statutes 2004 289A.50
Generally, Minn. Statutes 2004 290.067
Short form returns, Minn. Statutes 2004 289A.08
Depreciation
Alternative minimum tax, basis of property, Minn. Statutes 2004 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2004 290.01, 290.091, 290.0921
Modifications, corporations, Minn. Statutes 2004 290.01, 290.0921
Disabled persons
Federal taxable income, subtraction, Minn. Statutes 2004 290.01, 290.0802
Disclosure
Assignment of refunds, Minn. Statutes 2004 290.0679
Returns, Minn. Statutes 2004 290.611
Earned income tax credit
Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16
Defined, Minn. Statutes 2004 256J.08
Defined as refundable tax credit, Minn. Statutes 2004 13.46
Dependent care credit, allocation, Minn. Statutes 2004 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2004 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.20, 256J.21, 256J.45
Working family credit, Minn. Statutes 2004 256J.20
Earned income, definitions, marriage penalty credit, Minn. Statutes 2004 290.0675
Education credit, Minn. Statutes 2004 289A.31, 290.0674, 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2004 293.06, 293.07
Collection, erroneous, refunds, Minn. Statutes 2004 293.14
Definitions, Minn. Statutes 2004 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2004 293.10
Evasion, penalties, perjury, Minn. Statutes 2004 293.12
Generally, Minn. Statutes 2004 293.01 to 293.14
Income reserved to donor, tax on, Minn. Statutes 2004 293.01
Interest, Minn. Statutes 2004 293.09, 293.11
Interpretation of law, Minn. Statutes 2004 293.02
Orders, delinquent taxes, Minn. Statutes 2004 293.10
Payment, Minn. Statutes 2004 293.01, 293.08, 293.09, 293.14
Place of taxation, Minn. Statutes 2004 293.03
Rate, Minn. Statutes 2004 293.01
Records, Minn. Statutes 2004 293.13
Refunds, erroneous collections, Minn. Statutes 2004 293.14
Reports about, Minn. Statutes 2004 293.04 to 293.07, 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2004 293.12
Revenue Department, duties, Minn. Statutes 2004 293.06, 293.07, 293.13
Revenues, Minn. Statutes 2004 293.14
Tax liens, Minn. Statutes 2004 293.03, 293.11
Tax notices, delinquency, Minn. Statutes 2004 293.11
Violations and penalties, Minn. Statutes 2004 293.07 to 293.09, 293.12, 293.13
Withholding by educational institution, Minn. Statutes 2004 293.09
Enterprise zones, credits
Border city zone credits, Minn. Statutes 2004 469.171, 469.1734, 469.1735
Refundable credits, Minn. Statutes 2004 469.169, 469.171
Tax credit certificates, border cities, Minn. Statutes 2004 469.1735
Entertainment taxes
Definitions, Minn. Statutes 2004 290.9201
Generally, Minn. Statutes 2004 290.9201
Overpayments, Minn. Statutes 2004 289A.50, 289A.56
Payment, Minn. Statutes 2004 289A.20, 289A.31, 289A.60, 290.9201
Refunds, Minn. Statutes 2004 289A.50, 289A.56
Returns
Due dates, Minn. Statutes 2004 289A.18
Extensions, Minn. Statutes 2004 289A.19
Filing, Minn. Statutes 2004 289A.08, 290.9201
Filing violations, monetary penalties, Minn. Statutes 2004 289A.60
Tax liability, Minn. Statutes 2004 290.9201
Withholding
General law, see WITHHOLDING (TAXES)
Generally, Minn. Statutes 2004 290.92, 290.9201
Interest, Minn. Statutes 2004 289A.56
Overpayments, Minn. Statutes 2004 289A.50, 289A.56
Payment, due dates, Minn. Statutes 2004 289A.20
Refunds, Minn. Statutes 2004 289A.50
Returns, filing, Minn. Statutes 2004 289A.09, 289A.18, 289A.19, 290.9201
Statements, providing to payees, Minn. Statutes 2004 289A.09, 290.9201
Estates, see Decedents estates under this topic
Estimated taxes
Additional taxes, Minn. Statutes 2004 289A.25
Application of law, Minn. Statutes 2004 289A.25
Definitions, tax administration and compliance, Minn. Statutes 2004 289A.25, 289A.26
Due dates, Minn. Statutes 2004 289A.56
Electronic payments, exemption, Minn. Statutes 2004 270.771
Estates, exemption, Minn. Statutes 2004 289A.25
Failure to file, effect, Minn. Statutes 2004 289A.26
Installment payments, Minn. Statutes 2004 289A.25, 289A.26
Partnerships, composite estimates, Minn. Statutes 2004 289A.08
Payment, Minn. Statutes 2004 289A.25, 289A.26, 289A.50
Returns filed on or before January 31, Minn. Statutes 2004 289A.25
Rulemaking, Minn. Statutes 2004 289A.26
Short taxable years, Minn. Statutes 2004 289A.26
Unemployment insurance benefit applicants, filing, Minn. Statutes 2004 268.145
Evasion
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.12
Felony, Minn. Statutes 2004 289A.63
Jeopardy assessment, Minn. Statutes 2004 290.48
Exclusions, state income taxes
Volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution exclusion, Minn. Statutes 2004 424A.10
Exemptions
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2004 41A.05
Alternative minimum tax, Minn. Statutes 2004 290.0921
Biotechnology and health sciences industry zones, see same under this topic
Common trust funds, Minn. Statutes 2004 290.281
Entertainment entities, Minn. Statutes 2004 290.9201
Entities claiming, Minn. Statutes 2004 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2004 290.05
Exempt revenues, Minn. Statutes 2004 290.05
Financial asset securitization investment trusts, Minn. Statutes 2004 290.9743
Fraternal benefit societies, Minn. Statutes 2004 64B.24
Great Lakes Commission, Minn. Statutes 2004 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2004 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2004 136A.39
Housing Finance Agency, Minn. Statutes 2004 462A.19
Individual retirement accounts, Minn. Statutes 2004 290.26
Insolvent farmers, Minn. Statutes 2004 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2004 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2004 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2004 136D.88
Investigation by Revenue Department, Minn. Statutes 2004 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2004 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2004 62Q.03
Nonresident entertainers, Minn. Statutes 2004 290.9201
Real estate mortgage investment conduits, Minn. Statutes 2004 290.9741
Regional railroad authorities, Minn. Statutes 2004 398A.05
Revocation, Minn. Statutes 2004 290.05
Rural Finance Authority, Minn. Statutes 2004 41B.20
S corporations, Minn. Statutes 2004 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2004 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2004 383B.51
State university revenue bonds, interest, Minn. Statutes 2004 136F.98
Extensions
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2004 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2004 289A.42
Credits, carryback, Minn. Statutes 2004 289A.18
Federal withholding or income taxes, Minn. Statutes 2004 289A.42, 290.05
Information returns, Minn. Statutes 2004 289A.19
Notice, Minn. Statutes 2004 290.05
Payment, Minn. Statutes 2004 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2004 289A.42
Returns, filing, Minn. Statutes 2004 289A.19, 289A.30, 289A.39, 289A.65
Federal adjusted gross income
Defined, Minn. Statutes 2004 290.067
Incorrect determination, extension of assessment period, Minn. Statutes 2004 289A.38
Federal earned income tax credit, see Earned income tax credit under this topic
Federal foreign tax credit
Definitions, Minn. Statutes 2004 290.01
Generally, Minn. Statutes 2004 290.06
Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2004 290.01
Federal income taxes
Changes, notice to Revenue Department, Minn. Statutes 2004 289A.38
Exempt organizations, see Exemptions under this topic
Finance Department, duties, Minn. Statutes 2004 16A.13
Low-income housing credits, Minn. Statutes 2004 462A.05, 462A.221 to 462A.225
Payroll taxes, withholding, Minn. Statutes 2004 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2004 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2004 268.145
Federal Insurance Contributions Act (FICA)
Payments, business expenses allowed, MFIP self-employed participants, Minn. Statutes 2004 256J.37
Federal land occupants, right to tax, Minn. Statutes 2004 1.042
Federal laws, effective dates, Minn. Statutes 2004 290.01
Federal taxable income
Additions to, Minn. Statutes 2004 290.01
Defined, Minn. Statutes 2004 290.01, 290.9728
Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2004 289A.50
Subtractions from, Minn. Statutes 2004 290.01, 290.0802
Fees, paper returns, filing fees, Minn. Statutes 2004 289A.08
Fiduciary income taxes
Assessment and collection, statutes of limitations, Minn. Statutes 2004 289A.38
Fiduciary capacity, notice, Minn. Statutes 2004 290.30
Payment
Due dates, Minn. Statutes 2004 289A.20
Duty to pay, Minn. Statutes 2004 290.30
Electronic payments, Minn. Statutes 2004 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2004 289A.60
Extensions, Minn. Statutes 2004 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2004 289A.60
Liability, Minn. Statutes 2004 289A.31, 290.04
Overpayment, interest, Minn. Statutes 2004 289A.56
Returns, Minn. Statutes 2004 289A.08, 289A.12, 289A.18, 289A.19, 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2004 290.04
Financial asset securitization investment trusts
Exceptions, Minn. Statutes 2004 290.015
Exemption, Minn. Statutes 2004 290.9743
Imposition of tax, Minn. Statutes 2004 290.9744
Forms, nongame wildlife checkoff, Minn. Statutes 2004 289A.08, 290.431, 290.432
Franchise taxes
Alternative minimum tax, see same under this topic
Amount, Minn. Statutes 2004 290.0922
Border city zone credits, Minn. Statutes 2004 469.1735
Credits, research credit, Minn. Statutes 2004 290.068
Delinquent taxes, notice, Minn. Statutes 2004 270.73
Due date, Minn. Statutes 2004 290.0922
Imposition of tax, Minn. Statutes 2004 290.02, 290.0921, 290.0922
Measurement by net income, Minn. Statutes 2004 290.02
Rate, Minn. Statutes 2004 290.06
Returns, Minn. Statutes 2004 290.0922
Schedules and tables, Minn. Statutes 2004 290.0922
Waivers, Minn. Statutes 2004 290.9729
Future estates, imposition of tax, Minn. Statutes 2004 290.22
Generally, Minn. Statutes 2004 290.01 to 290.9742
Gross income
Allocation to state, Minn. Statutes 2004 290.17, 290.9201
Athletic teams, special rule, Minn. Statutes 2004 290.17
Changes, notice, Minn. Statutes 2004 290.05
Computation, partners, Minn. Statutes 2004 290.311
Defined, Minn. Statutes 2004 290.01
Income not derived from conduct of trade or business, Minn. Statutes 2004 290.17
Nonbusiness income, Minn. Statutes 2004 290.17
Noncompete covenants, Minn. Statutes 2004 290.17
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2004 289A.38
Returns, Minn. Statutes 2004 289A.08
Trade or business income, Minn. Statutes 2004 290.17
Unitary business principle, Minn. Statutes 2004 290.17
Heads of households, rates of tax, Minn. Statutes 2004 290.06
Hearings, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.06
Imposition of tax
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2004 290.371
Classes of taxpayers, Minn. Statutes 2004 290.03
Entertainment taxes, Minn. Statutes 2004 290.9201
Exempt revenues, Minn. Statutes 2004 290.05
Financial asset securitization investment trusts, Minn. Statutes 2004 290.9744
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2004 290.05, 290.22
S corporations, Minn. Statutes 2004 290.9725 to 290.9729
Income, Minn. Statutes 2004 290.067
Independent contractors, returns
Employee status, workers' compensation, Minn. Statutes 2004 176.042
Individuals
Additions and subtractions from federal taxable income, Minn. Statutes 2004 290.01
Alternative minimum tax, Minn. Statutes 2004 290.091
Armed forces members, Minn. Statutes 2004 289A.39
Assessment, time, Minn. Statutes 2004 289A.38
Basis of property, Minn. Statutes 2004 290.01
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2004 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2004 289A.50
Class of taxpayer, Minn. Statutes 2004 290.03
Credits, see same under this topic
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2004 290.05
Jurisdiction to tax, Minn. Statutes 2004 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2004 290.05
Net operating loss carryback, refund or credit, Minn. Statutes 2004 289A.40
Net operating losses, deductions, Minn. Statutes 2004 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2004 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2004 289A.20, 289A.31, 289A.56, 289A.60
Rates of tax, Minn. Statutes 2004 290.06
Refunds, defined, Minn. Statutes 2004 270A.03
Returns, Minn. Statutes 2004 289A.08, 289A.18, 289A.60
Information returns
Filing, Minn. Statutes 2004 289A.12, 289A.18, 289A.19, 289A.60
Statements to payees, Minn. Statutes 2004 289A.12
Instruction books
Voter registration applications, inclusion, Minn. Statutes 2004 289A.08
Insurance producers
Failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2004 60K.43
Interest
Armed forces members, Minn. Statutes 2004 289A.39
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2004 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.09, 293.11, 293.14
Extensions, Minn. Statutes 2004 289A.19
Jeopardy assessments, Minn. Statutes 2004 290.48
Overpayment, Minn. Statutes 2004 289A.56
Payment, liability, Minn. Statutes 2004 289A.31
Substantial understatement of amount due, Minn. Statutes 2004 289A.60
Interpretation of law
Duty on estate or trust, Minn. Statutes 2004 290.01
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.02
Returns, disclosure, Minn. Statutes 2004 290.611
Investigations, entities claiming exemptions, Minn. Statutes 2004 290.05
Itemized deductions, individuals, estates, and trusts
Alternative minimum tax, Minn. Statutes 2004 290.091
Subtractions from federal taxable income, Minn. Statutes 2004 290.01
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2004 290.48
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2004 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2004 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2004 469.316
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2004 469.319
Subtractions from federal taxable income, Minn. Statutes 2004 290.01
Jobs credit
Biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2004 290.06, 469.336
Generally, Minn. Statutes 2004 469.338
Maximum amount, Minn. Statutes 2004 469.335
Repayment obligation, Minn. Statutes 2004 469.340
Job opportunity building zones
Dependent care credit, offset, Minn. Statutes 2004 290.067
Eligibility, Minn. Statutes 2004 290.06, 469.315
Generally, Minn. Statutes 2004 469.318
Repayment obligation, Minn. Statutes 2004 469.319
Working family credit, offset, Minn. Statutes 2004 290.0671
Joint refunds, proportional ownership, Minn. Statutes 2004 270A.03
Joint returns
Assessments, orders, Minn. Statutes 2004 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2004 289A.50
Dependent care credit, Minn. Statutes 2004 290.067
Innocent spouse relief, Minn. Statutes 2004 289A.31
Married persons, filing, Minn. Statutes 2004 289A.08
Payment, liability, Minn. Statutes 2004 289A.31
Rates of tax, Minn. Statutes 2004 290.06
Signatures, Minn. Statutes 2004 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2004 290.0802
Judgments, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.11
Jurisdiction to tax
Business from within this state, defined, Minn. Statutes 2004 290.015
Determination, Minn. Statutes 2004 290.014, 290.015
Entities subject to tax, Minn. Statutes 2004 290.014, 290.015
Exceptions, Minn. Statutes 2004 290.015
Generally, Minn. Statutes 2004 290.015
Minimum contacts, Minn. Statutes 2004 290.015, 290.02
Trade or business income, Minn. Statutes 2004 290.17
Laid-off workers
Exclusions and exemptions from state income taxes, Minn. Statutes 2004 290.01
Lawsuits
Assessment and collection, statutes of limitations, Minn. Statutes 2004 289A.38
Assignments of refunds, Minn. Statutes 2004 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.09, 293.11
Venue, Minn. Statutes 2004 289A.63
Liens, taxes, educational institutions, Minn. Statutes 2004 293.03, 293.11
Local governments, new taxes, Minn. Statutes 2004 477A.016
Long-term care insurance credit, Minn. Statutes 2004 290.0672
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2004 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2004 462A.223
Definitions, Minn. Statutes 2004 462A.221
Loans for, Minn. Statutes 2004 462A.05
Notice requirements, Minn. Statutes 2004 462A.225
Lump sum distributions tax
Computation, Minn. Statutes 2004 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2004 290.06
Defined as income, Minn. Statutes 2004 290.067
Nonresident individuals, exemption, Minn. Statutes 2004 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2004 290.0802
Mail order sales
Single sales factor apportionment formula, Minn. Statutes 2004 290.191
Marriage penalty credit, Minn. Statutes 2004 290.0675
Married persons
Rates of tax, Minn. Statutes 2004 290.06
Subtraction for elderly and disabled, Minn. Statutes 2004 290.0802
Metropolitan Council, exemption, Minn. Statutes 2004 473.448
Mining companies
Assessment and collection, statutes of limitations, Minn. Statutes 2004 289A.38
Payment, Minn. Statutes 2004 289A.20, 289A.56, 289A.60
Returns, filing, Minn. Statutes 2004 289A.08, 289A.18, 289A.19, 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2004 289A.60
Tax liability, Minn. Statutes 2004 289A.31, 289A.60
Minnesota education credit
Assignment of refunds, Minn. Statutes 2004 290.0679
Generally, Minn. Statutes 2004 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2004 289A.31
Multistate Tax Compact, Minn. Statutes 2004 290.171, 290.174
Net income
Allocation to state, Minn. Statutes 2004 290.17, 290.20
Apportionment formulas, Minn. Statutes 2004 290.191, 290.20
Computation, Minn. Statutes 2004 290.07
Defined, Minn. Statutes 2004 290.01
Minnesota payrolls, defined, Minn. Statutes 2004 290.0922
Minnesota sales or receipts, defined, Minn. Statutes 2004 290.0922
Reports about, investment companies, Minn. Statutes 2004 290.36
Nondeductible items
Additions to federal taxable income, Minn. Statutes 2004 290.01
Enumerated, Minn. Statutes 2004 290.10
Nongame wildlife checkoff
Corporations, Minn. Statutes 2004 290.432
Individuals, Minn. Statutes 2004 290.431
Long and short form returns, Minn. Statutes 2004 289A.08
Nonresident entertainers, see Entertainment taxes under this topic
Nonresident individuals
Class of taxpayer, Minn. Statutes 2004 290.03
Credits, allocation, Minn. Statutes 2004 290.06, 290.0672, 290.0674, 290.0675
Dependent care credit, allocation, Minn. Statutes 2004 290.067
Estimated taxes, Minn. Statutes 2004 289A.25
Gross income, Minn. Statutes 2004 290.081, 290.17
Jurisdiction to tax, Minn. Statutes 2004 290.014
Lump sum distribution tax, exemption, Minn. Statutes 2004 290.032
Retirement income, exemption, Minn. Statutes 2004 290.17
Returns, filing, Minn. Statutes 2004 289A.08, 290.014
Tax liability, computation, Minn. Statutes 2004 290.06
Withholding, exemption, Minn. Statutes 2004 290.92
Working family credit, allocation, Minn. Statutes 2004 290.0671
Orders
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2004 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.10
Overpayment
Alternative minimum taxable income, subtraction, Minn. Statutes 2004 290.091
Entertainment taxes, Minn. Statutes 2004 289A.50, 289A.56
Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2004 290.01
Interest, Minn. Statutes 2004 289A.56
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2004 290.091
Credits, see same under this topic
Credits, allocations, Minn. Statutes 2004 290.0672, 290.0674, 290.0675
Days spent outside of state, record keeping, Minn. Statutes 2004 290.01
Dependent care credit, allocation, Minn. Statutes 2004 290.067
Gross income, allocation to state, Minn. Statutes 2004 290.17
Tax liability, computation, Minn. Statutes 2004 290.06
Working family credit, allocation, Minn. Statutes 2004 290.0671
Partnerships
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2004 289A.08, 289A.25
Franchise taxes, Minn. Statutes 2004 290.0922
Jurisdiction to tax, Minn. Statutes 2004 290.014, 290.015
Minimum fees, computation, Minn. Statutes 2004 290.0922
Payment, violations, monetary penalties, Minn. Statutes 2004 289A.60
Research and development credit, Minn. Statutes 2004 469.339
Returns
Automatic extensions, Minn. Statutes 2004 289A.19
Due dates, Minn. Statutes 2004 289A.18
Filing, Minn. Statutes 2004 289A.08, 289A.09, 290.014
Filing violations, monetary penalties, Minn. Statutes 2004 289A.60
Nonresident partners, composite returns, Minn. Statutes 2004 289A.08
Signatures, Minn. Statutes 2004 289A.08, 289A.09
Statements, providing to partners, Minn. Statutes 2004 289A.09
Tax liability, Minn. Statutes 2004 289A.31
Violations, Minn. Statutes 2004 289A.60, 289A.63
Withholding (taxes)
General law, see WITHHOLDING (TAXES)
Nonresident partners, Minn. Statutes 2004 290.92
Payment, Minn. Statutes 2004 289A.20, 289A.60
Returns, filing, Minn. Statutes 2004 289A.60
Tax liens, Minn. Statutes 2004 290.92
Passive investment income, Minn. Statutes 2004 290.9729
Payment
Accounting period change, Minn. Statutes 2004 290.07
Corporations, returns, filing extension, Minn. Statutes 2004 289A.19
Due dates, Minn. Statutes 2004 289A.20, 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.08, 293.09, 293.14
Electronic payments, Minn. Statutes 2004 270.771, 289A.20, 289A.26, 289A.60
Entertainment taxes, Minn. Statutes 2004 289A.20, 289A.31, 290.9201
Estimated taxes, Minn. Statutes 2004 268.145, 289A.25, 289A.26
Extensions, Minn. Statutes 2004 289A.30
Failure to pay, Minn. Statutes 2004 168.27, 289A.60, 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2004 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2004 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2004 290.9705
Overpayment, see same under this topic
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2004 290.01
Taxes paid to other states or Canada, credits, Minn. Statutes 2004 290.06
Underpayment, Minn. Statutes 2004 289A.20
Penalties (monetary)
Additional to criminal penalties, Minn. Statutes 2004 289A.60
Armed forces members, Minn. Statutes 2004 289A.39
Collection, Minn. Statutes 2004 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.07, 293.08, 293.12, 293.14
Extensions, Minn. Statutes 2004 289A.19
Generally, Minn. Statutes 2004 289A.60
Jeopardy assessments, Minn. Statutes 2004 290.48
Payment, liability, Minn. Statutes 2004 289A.31
Place of taxation, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.03
Presumptions
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2004 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2004 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2004 290.015
Taxable net income, allocation to state, Minn. Statutes 2004 290.20
Prima facie evidence, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.10
Property
Defined, Minn. Statutes 2004 290.01
Indirect ownership, determination, Minn. Statutes 2004 290.015
Jurisdiction to tax, exceptions, Minn. Statutes 2004 290.015
Minnesota property, defined, Minn. Statutes 2004 290.0922
Ownership of interest, when acquired, Minn. Statutes 2004 290.015
Qualified alternative minimum tax, defined, Minn. Statutes 2004 290.0921
Qualified regular tax, defined, Minn. Statutes 2004 290.0921
Rates
Alternative minimum tax, Minn. Statutes 2004 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2004 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.01
Entertainment taxes, Minn. Statutes 2004 290.9201
Franchise taxes, Minn. Statutes 2004 290.02, 290.06
Generally, Minn. Statutes 2004 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2004 290.06
S corporations, Minn. Statutes 2004 290.9725 to 290.9729
Schedules, Minn. Statutes 2004 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2004 290.05
Rebate, Minn. Statutes 2004 16A.1522, 16A.46, 256.028
Reciprocity, Minn. Statutes 2004 290.081, 290.92
Records and record keeping, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.13
Refundable tax credits, see Credits under this topic
Refunds
Armed forces members, death while serving, Minn. Statutes 2004 289A.39
Assignment, Minn. Statutes 2004 290.0679
Bad debt loss, Minn. Statutes 2004 289A.40
Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.338, 469.339, 469.340
Corporations, subtractions from federal taxable income, Minn. Statutes 2004 290.01
Denial, administrative review, Minn. Statutes 2004 289A.50, 289A.65
Dissolution of marriage, notice, Minn. Statutes 2004 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.14
Entertainment taxes, Minn. Statutes 2004 289A.50, 289A.56
Erroneous collections, Minn. Statutes 2004 289A.50, 293.14
Filing claims, suspension during disability period, Minn. Statutes 2004 289A.40
Form prepared by Revenue Department, Minn. Statutes 2004 289A.50
Individual income tax refunds, defined, Minn. Statutes 2004 270A.03
Innocent spouse relief, Minn. Statutes 2004 289A.31
Interest overpayments, Minn. Statutes 2004 289A.50
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2004 469.318, 469.319
Joint refunds, proportional ownership, Minn. Statutes 2004 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2004 256J.20, 256J.21
Minnesota education credit, Minn. Statutes 2004 290.0674, 290.0679
Net operating loss, Minn. Statutes 2004 289A.40, 290.095
Northwest Airlines, job creation credit, Minn. Statutes 2004 290.06
Offsets, Minn. Statutes 2004 256.019, 256J.08, 256L.15
Payable from general fund, Minn. Statutes 2004 290.62
Returns considered as, Minn. Statutes 2004 289A.50
Statutes of limitations, Minn. Statutes 2004 289A.40
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2004 289A.31
Timely filing, Minn. Statutes 2004 289A.40
Withholding from, Minn. Statutes 2004 289A.50
Reports about
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2004 270.0682
Research activities credit, Minn. Statutes 2004 290.068
Research and development credit
Biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2004 469.336
Generally, Minn. Statutes 2004 290.06, 469.339
Maximum amount, Minn. Statutes 2004 469.335
Repayment obligation, Minn. Statutes 2004 469.340
Residents
Defined, Minn. Statutes 2004 290.01
Generally, see Individuals under this topic
Nonresident individuals, see same under this topic
Part-year resident individuals, see same under this topic
Returns
Amended returns, Minn. Statutes 2004 289A.38, 469.319, 469.340
Annual returns, exceptions, Minn. Statutes 2004 289A.08
Assignees, duties, Minn. Statutes 2004 289A.08
Attachments, amended property tax refund returns, Minn. Statutes 2004 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2004 290.91
Checkoffs, Minn. Statutes 2004 10A.31, 289A.08, 290.431, 290.432
Composite returns, Minn. Statutes 2004 289A.08, 289A.60
Contents, Minn. Statutes 2004 289A.08
Copies, Minn. Statutes 2004 290.0679, 290.081
Corporations, see same under this topic
Corrections, notice, exemption, Minn. Statutes 2004 270.10
Dental practice donation program, tax status, statements, Minn. Statutes 2004 256.959
Disclosure, Minn. Statutes 2004 270B.14, 289A.63, 290.611
Disposition, Minn. Statutes 2004 290.91
Due dates, Minn. Statutes 2004 289A.18, 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2004 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2004 289A.19, 289A.39
Failure to file, penalties, Minn. Statutes 2004 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2004 289A.63
Federal tax returns, Minn. Statutes 2004 144.1489, 289A.08, 289A.38, 289A.60
Filing, Minn. Statutes 2004 273.124, 289A.08, 290.014
Forms, Minn. Statutes 2004 289A.08
Fractional year returns, Minn. Statutes 2004 289A.08, 290.32
Franchise taxes, Minn. Statutes 2004 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60
Individual returns, Minn. Statutes 2004 289A.08
Information returns, see same under this topic
Instruction books, Minn. Statutes 2004 289A.08
Joint returns, see same under this topic
Married persons, election of filing method, Minn. Statutes 2004 289A.08
Mining companies, Minn. Statutes 2004 289A.08
Orders, corrections, notice, exemptions, Minn. Statutes 2004 270.10
Paper returns, filing fees, Minn. Statutes 2004 289A.08
Partial year returns, Minn. Statutes 2004 290.32
Receivers, duties, Minn. Statutes 2004 289A.08
Refunds claims, returns considered as, Minn. Statutes 2004 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2004 290.095
Rulemaking, affiliated corporations, combined returns, Minn. Statutes 2004 289A.08
Separate returns, accounting period change, Minn. Statutes 2004 289A.08, 290.32
Signatures, Minn. Statutes 2004 289A.08
Specific persons or entities, see specific entries under this topic
Telefiling, federal tax returns, Minn. Statutes 2004 289A.08
Trustees in bankruptcy, duties, Minn. Statutes 2004 289A.08
Who must file, Minn. Statutes 2004 289A.08
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2004 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2004 270A.10
Revenues
Distribution, Minn. Statutes 2004 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2004 290.081
Rulemaking about
Affiliated corporations, Minn. Statutes 2004 290.07, 290A.08
Affiliated corporations, combined returns, Minn. Statutes 2004 289A.08
Deductions, net operating losses, Minn. Statutes 2004 290.095
Estimated taxes, Minn. Statutes 2004 289A.26
Payment due dates, Minn. Statutes 2004 289A.20
Rural Finance Authority, exemption, Minn. Statutes 2004 41B.20
S corporation banks
S corporations
Capital gains, Minn. Statutes 2004 290.9728
Certain built-in gains, Minn. Statutes 2004 290.9727
Deductions, Minn. Statutes 2004 290.01, 290.9727
Franchise taxes, Minn. Statutes 2004 290.0922
Jurisdiction to tax, Minn. Statutes 2004 290.015
Minimum fees, application of law, Minn. Statutes 2004 290.9725
Passive investment income, Minn. Statutes 2004 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2004 289A.60
Returns, Minn. Statutes 2004 289A.08, 289A.18, 289A.19, 289A.60
Violations, monetary penalties, Minn. Statutes 2004 289A.60
Withholding (taxes)
Application of law, Minn. Statutes 2004 290.9725
Payment, Minn. Statutes 2004 289A.20, 289A.31, 289A.60
Returns, filing, Minn. Statutes 2004 289A.09, 289A.18, 289A.19, 289A.60
Savings banks conducting life insurance business
Tax computation, Minn. Statutes 2004 290.093
Schedules and tables
Dependent care credit, Minn. Statutes 2004 290.067
Franchise taxes, Minn. Statutes 2004 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2004 290.0802
Tax rates, Minn. Statutes 2004 290.06
Withholding (taxes), Minn. Statutes 2004 290.92
Working family credit, Minn. Statutes 2004 290.0671
Self-employed persons, returns
Independent contractors, employee status, workers' compensation, Minn. Statutes 2004 176.042
Self-employment taxes, small employers, payments by
Small employer health benefit plans, Minn. Statutes 2004 62L.02
Solicitation of business, Minn. Statutes 2004 290.015
State budget, recommended revenue targets, Minn. Statutes 2004 16A.102
State elections campaign fund checkoff, Minn. Statutes 2004 10A.31
State income taxes
Exclusions, volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution, Minn. Statutes 2004 424A.10
Statutes of limitations
Assessment and collection lawsuits, Minn. Statutes 2004 289A.38
Refunds, Minn. Statutes 2004 289A.40
Violations, generally, Minn. Statutes 2004 289A.63
Tax certificates, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.06
Tax liability
Agreements, Minn. Statutes 2004 289A.65
Armed forces members, death while serving, exception, Minn. Statutes 2004 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2004 289A.39
Classes of taxpayers, Minn. Statutes 2004 290.03
Corporations, accrual, Minn. Statutes 2004 290.04
Defined, Minn. Statutes 2004 290.068
Dissolution of marriage, effect, Minn. Statutes 2004 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.01, 293.09
Fiduciaries, Minn. Statutes 2004 290.04, 290.30
Innocent spouse relief, Minn. Statutes 2004 289A.31
Joint returns, Minn. Statutes 2004 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2004 290.31
Real estate mortgage investment conduits, Minn. Statutes 2004 290.9742
Returns, Minn. Statutes 2004 289A.08
Third-party vendors, refund overpayments, Minn. Statutes 2004 289A.31
Transferees of property, Minn. Statutes 2004 289A.31
Unemployment insurance applicants, Minn. Statutes 2004 290.92
Unemployment insurance benefit applicants, Minn. Statutes 2004 268.145
Who is liable, Minn. Statutes 2004 289A.31
Tax liens, educational institutions
Exempt property subject to tax, Minn. Statutes 2004 293.03, 293.11
Tax notices
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.11
Jeopardy assessments, Minn. Statutes 2004 290.48
Tax preferences
Alternative minimum tax, Minn. Statutes 2004 290.091
Alternative minimum taxable income, Minn. Statutes 2004 290.0921
Changes, notice, Minn. Statutes 2004 290.05
Tax shelters, abusive, promotion, Minn. Statutes 2004 289A.60
Tax tables, see Schedules and tables under this topic
Tax-exempt organizations
Subject to tax under Internal Revenue Code, Minn. Statutes 2004 290.05
Taxable income
Alternative minimum taxable income, computation, Minn. Statutes 2004 290.091
Cash in excess of 10,000 dollars, Minn. Statutes 2004 290.48
Changes, notice, Minn. Statutes 2004 290.05
Defined, Minn. Statutes 2004 290.01, 290.0675, 290.9727 to 290.9729
Imposition of tax, Minn. Statutes 2004 290.03
S corporations, Minn. Statutes 2004 290.9726, 290.9727, 290.9728, 290.9729
Taxable net income
Allocation to state, Minn. Statutes 2004 290.17, 290.20, 290.36
Computation
Generally, Minn. Statutes 2004 290.07
Investment companies, Minn. Statutes 2004 290.36
Before net operating loss deductions, Minn. Statutes 2004 290.095
Partial year returns, Minn. Statutes 2004 290.32
Partners and partnerships, Minn. Statutes 2004 290.311
Defined, Minn. Statutes 2004 290.01, 290.9727
Partnerships, allocation to state, Minn. Statutes 2004 290.31
Refunded income, Minn. Statutes 2004 290.07
Taxable years
Defined, Minn. Statutes 2004 290.01
Different laws affecting, Minn. Statutes 2004 290.33
Returns, Minn. Statutes 2004 289A.08
Taxpayers
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2004 289A.42
Assignment of refunds, procedures, Minn. Statutes 2004 290.0679
Classes of taxpayers, enumerated, Minn. Statutes 2004 290.03
Consent, Minn. Statutes 2004 290.0679, 290.611
Defined, Minn. Statutes 2004 290.01, 290.0679, 290.171
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.01
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2004 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2004 290.30
Information about, disclosure, Minn. Statutes 2004 289A.08
Multistate taxpayers, Minn. Statutes 2004 290.171
Net operating losses, carryover, applications, Minn. Statutes 2004 290.095
Nonresidents, reciprocity, Minn. Statutes 2004 290.081, 290.92
Notice given, Minn. Statutes 2004 289A.31, 289A.38, 290.171
Notice received, jeopardy assessments, Minn. Statutes 2004 290.48
Petitions by, taxable net income, allocation methods, Minn. Statutes 2004 290.20
Qualified beneficiaries defined as, Minn. Statutes 2004 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.04, 293.07, 293.12
Signatures, returns, Minn. Statutes 2004 289A.08
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2004 290.04
Volunteer ambulance attendants, status, Minn. Statutes 2004 144E.001
Terrorism victims
Exclusions and exemptions from state income taxes, Minn. Statutes 2004 290.01
Trades, see Jurisdiction to tax under this topic
Trusts
Alternative minimum tax, Minn. Statutes 2004 290.091
Basis of property, Minn. Statutes 2004 290.01
Class of taxpayer, Minn. Statutes 2004 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2004 289A.25
Imposition of tax, Minn. Statutes 2004 290.22
Income subject to tax, Minn. Statutes 2004 290.05
Jurisdiction to tax, Minn. Statutes 2004 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2004 290.05
Net operating losses, deductions, Minn. Statutes 2004 290.095
Rates of tax, Minn. Statutes 2004 290.06
Subtractions from federal taxable income, Minn. Statutes 2004 290.01
Unitary businesses
Alternative minimum tax, Minn. Statutes 2004 290.0921
Combined reports, Minn. Statutes 2004 290.17
Defined, Minn. Statutes 2004 290.17
Federal taxable income, subtractions, Minn. Statutes 2004 290.01
Foreign operating corporations considered part of, Minn. Statutes 2004 290.01
Gross income, allocation to state, Minn. Statutes 2004 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2004 290.17
Ownership of interest, exceptions, Minn. Statutes 2004 290.015
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2004 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2004 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2004 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2004 289A.63
Waivers
Additional taxes, Minn. Statutes 2004 289A.25
S corporations, franchise taxes, Minn. Statutes 2004 290.9729
Withholding (taxes)
Educational institutions, exempt property subject to tax, Minn. Statutes 2004 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2004 289A.31
Federal payroll taxes, Minn. Statutes 2004 16A.13
Fiscal intermediaries (medical assistance), duties, Minn. Statutes 2004 256B.0627
General law, see WITHHOLDING (TAXES)
Overpayment, interest, Minn. Statutes 2004 289A.56
Refunds, Minn. Statutes 2004 289A.50
Supplemental nursing services agencies, Minn. Statutes 2004 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2004 268.145
Working family credit
Appropriations for, Minn. Statutes 2004 256J.02
Defined as refundable tax credit, Minn. Statutes 2004 13.46
Generally, Minn. Statutes 2004 290.0671
MFIP, Minn. Statutes 2004 256J.20, 256J.21, 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2004 256L.15
TANF block grants, use for reimbursements, Minn. Statutes 2004 256J.02