Minnesota Legislature
Office of the Revisor of Statutes
2023 Minnesota Statutes Index (topics)
INCOME AND FRANCHISE TAXES
Accounting and bookkeeping
Annual accounting period, Minn. Statutes 2023 289A.08, 290.07, 290.32
Methods, Minn. Statutes 2023 290.07
Additional taxes, lump-sum distribution tax, Minn. Statutes 2023 290.032
Adjusted gross income, see Income under this topic
Administration and compliance, Minn. Statutes 2023 289A.01
Aged persons, income, subtraction, Minn. Statutes 2023 290.0132, 290.0802
Alternative minimum tax
Corporations, Minn. Statutes 2023 290.0921, 469.1735
Definitions, Minn. Statutes 2023 290.091 to 290.0922
Individuals, estates, and trusts, Minn. Statutes 2023 290.091, 290.0921
Offset to Minnesota education credit, Minn. Statutes 2023 290.0674
Amount
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2023 290.0922
Lump-sum distribution tax, Minn. Statutes 2023 290.032
Substantial understatement of amount due, Minn. Statutes 2023 289A.60
"Angel investment credit", Minn. Statutes 2023 116J.8737
Armed forces members
Filing requirements, Minn. Statutes 2023 289A.08
Military service credit, Minn. Statutes 2023 290.0677
Assessments
Additional assessments, Minn. Statutes 2023 289A.20, 289A.38, 289A.60
Armed forces members, Minn. Statutes 2023 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.06, 293.07
Federal income tax amounts, Minn. Statutes 2023 289A.35
Jeopardy assessments, Minn. Statutes 2023 270C.36
Lawsuits, Minn. Statutes 2023 270C.58
Returns, filing considered assessment, Minn. Statutes 2023 289A.08
Time, limitations, Minn. Statutes 2023 270C.58, 289A.38
Withholding (taxes), Minn. Statutes 2023 289A.38
Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2023 290.06
Audits
Estimated payments based on, Minn. Statutes 2023 289A.38
Federal income tax amounts, Minn. Statutes 2023 289A.35
Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2023 290.491
Beneficiaries, imposition of tax, Minn. Statutes 2023 290.22
Border city credits, Minn. Statutes 2023 290.06
Border city new industry credit, Minn. Statutes 2023 469.1734, 469.1735
Border city zones, credits
Border city zone credits, Minn. Statutes 2023 469.171, 469.1734, 469.1735
Refundable credits, Minn. Statutes 2023 469.171
Seed capital investment credit, Minn. Statutes 2023 116J.8732, 290.06
Tax credit certificates, border cities, Minn. Statutes 2023 469.1735
Bovine tuberculosis testing credit, Minn. Statutes 2023 290.06
Businesses, see Jurisdiction to tax under this topic
Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2023 290.06
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Collection
Delinquent taxes, Minn. Statutes 2023 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.14
Failure to collect, criminal penalties, Minn. Statutes 2023 289A.63
Jeopardy collections, Minn. Statutes 2023 270C.36
Lawsuits, Minn. Statutes 2023 270C.58
Monetary penalties, Minn. Statutes 2023 289A.60
Underpaid taxes, Minn. Statutes 2023 289A.20
Composite income tax, Minn. Statutes 2023 289A.08
Computation of tax
Formulas, Minn. Statutes 2023 290.06
Generally, Minn. Statutes 2023 290.03
Partial year returns, Minn. Statutes 2023 290.32
Savings banks conducting life insurance business, Minn. Statutes 2023 290.093
Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2023 290.0679
Corporations
Additions and subtractions from income, Minn. Statutes 2023 290.0133, 290.0134
Affiliated corporations
Combined returns, Minn. Statutes 2023 290.07, 290.34
Estimated taxes, payment, Minn. Statutes 2023 289A.26
Returns, Minn. Statutes 2023 289A.08, 289A.18
Rulemaking, combined returns, Minn. Statutes 2023 289A.08
Alternative minimum tax, Minn. Statutes 2023 290.0921
Assessment, time, Minn. Statutes 2023 270C.58, 289A.38
Basis of property, Minn. Statutes 2023 290.0135
Border cities, seed capital investment credit, Minn. Statutes 2023 116J.8732, 290.06
Cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Statutes 2023 290.0134, 290.0134
Contacts within state, exclusions, Minn. Statutes 2023 290.02
Credits, see same under this topic
Deductions, see same under this topic
Deferred foreign income, Minn. Statutes 2023 290.01, 290.0134
Divested corporations, returns, due dates, Minn. Statutes 2023 289A.18
Estimated taxes, Minn. Statutes 2023 289A.26
Evasion, criminal penalties, Minn. Statutes 2023 289A.63
Franchise taxes, see same under this topic
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2023 290.0134
Income subject to tax, Minn. Statutes 2023 290.05
Interest expenses, computation, Minn. Statutes 2023 290.34
Jurisdiction to tax, Minn. Statutes 2023 290.014, 290.015
Losses created, effect, Minn. Statutes 2023 290.34
Mining or iron ore production, tax exemption, Minn. Statutes 2023 290.05, 290.0922
Net operating loss deduction, see Deductions under this topic
Pass-through entities, Minn. Statutes 2023 289A.08, 289A.60, 290.06
Payment
Due dates, Minn. Statutes 2023 289A.20
Electronic payments, Minn. Statutes 2023 289A.26
Estimated taxes, Minn. Statutes 2023 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2023 289A.60
Extensions, Minn. Statutes 2023 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2023 289A.60
LIFO recapture amounts, Minn. Statutes 2023 289A.20
Overpayment, interest, Minn. Statutes 2023 289A.56
Tax liability, Minn. Statutes 2023 289A.31
Refund claims, Minn. Statutes 2023 289A.08, 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2023 290.06
Returns
Alternative minimum tax, computation, Minn. Statutes 2023 290.0921
Considered refund claims, Minn. Statutes 2023 289A.50
Disclosure, Minn. Statutes 2023 270B.03, 270B.14
Divested corporations, Minn. Statutes 2023 289A.18
Due dates, Minn. Statutes 2023 289A.18
Extensions, Minn. Statutes 2023 289A.19
Filing, Minn. Statutes 2023 289A.08, 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2023 289A.08
Partial year returns, Minn. Statutes 2023 290.32
S corporations, composite returns, Minn. Statutes 2023 289A.08
Violations, Minn. Statutes 2023 289A.19, 289A.60, 289A.63
Sales factor, determination, Minn. Statutes 2023 290.191
Taxes paid to other states, credits, Minn. Statutes 2023 290.06
Who may inspect, Minn. Statutes 2023 270B.03
Create automotive recovery jobs credit
Definitions, Minn. Statutes 2023 469.310
Eligibility for credit, Minn. Statutes 2023 469.315
Generally, Minn. Statutes 2023 469.3181
Size, Minn. Statutes 2023 469.312
Zones, Minn. Statutes 2023 469.312, 469.314
Credits
Allocations, Minn. Statutes 2023 290.0672, 290.0674, 290.0675
Alternative minimum tax, Minn. Statutes 2023 290.091, 290.0921
"Angel investment credit", Minn. Statutes 2023 116J.8737
Bad debt loss, Minn. Statutes 2023 289A.40
Beginning farmer tax credits, Minn. Statutes 2023 41B.0391, 290.06
Bovine tuberculosis testing, Minn. Statutes 2023 290.06
Carryback, extension, Minn. Statutes 2023 289A.38
Carryforward credits, Minn. Statutes 2023 297I.20
Carryover, limitations, Minn. Statutes 2023 290.06
Changes, notice, Minn. Statutes 2023 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16
Child tax credit, Minn. Statutes 2023 290.0661
Create automotive recovery jobs credit, see same under this topic
Day care expenses, children, Minn. Statutes 2023 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2023 289A.31, 290.0674, 290.0679
Enterprise zones, credits, see same under this topic
Estimated taxes, overpayment, Minn. Statutes 2023 289A.25, 289A.26
Excess credits, refunds, Minn. Statutes 2023 289A.50
Federal foreign tax credit, Minn. Statutes 2023 290.0132, 290.06
Federal work opportunity credit, Minn. Statutes 2023 290.0134
Film production tax credit, Minn. Statutes 2023 116U.27, 290.06, 297I.20
Franchise taxes, Minn. Statutes 2023 290.068
Historic structure rehabilitation tax credit, Minn. Statutes 2023 290.0681, 297I.20
Indian employment credit, Minn. Statutes 2023 290.0134
Investment tax credit, basis of property, Minn. Statutes 2023 290.0135
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2023 290.0672
Low-income housing credits, Minn. Statutes 2023 462A.05, 462A.221 to 462A.225
Manufactured home park sales, Minn. Statutes 2023 290.0694
Marriage penalty credit, Minn. Statutes 2023 290.0675
Military service, Minn. Statutes 2023 290.0677
Minnesota college savings plan credit, Minn. Statutes 2023 290.0684
Minnesota housing tax credit, Minn. Statutes 2023 290.0683, 297I.20
Net operating loss, individuals, Minn. Statutes 2023 289A.40
Nonresident individuals, see same under this topic
Pass-through entities tax credit, Minn. Statutes 2023 290.06
Refundable tax credits, Minn. Statutes 2023 13.46, 270B.14, 290.0677
Renters credit, Minn. Statutes 2023 290.0693
Research activities credit, Minn. Statutes 2023 290.068
Returns, Minn. Statutes 2023 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2023 290.9727
Seed capital investment credit, Minn. Statutes 2023 116J.8732, 290.06
Short line railroad infrastructure modernization tax credit, Minn. Statutes 2023 290.0695, 297I.20
Small business investment tax credit, Minn. Statutes 2023 116J.8737
Stillborn child credit, Minn. Statutes 2023 290.0685
Student loan credit, Minn. Statutes 2023 290.0682
Sustainable aviation fuel, Minn. Statutes 2023 290.0688
Taxes paid to other states or Canada, Minn. Statutes 2023 290.06
Teachers, master's degree in licensure field, Minn. Statutes 2023 290.0686
Time for taking, Minn. Statutes 2023 290.07
Transit passes, Minn. Statutes 2023 290.06
Withholding (taxes), Minn. Statutes 2023 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2023 290.067
Damages received, sexual harassment or abuse, income and franchise taxes, subtraction, Minn. Statutes 2023 290.0132
Data, classification, assignments of refunds, Minn. Statutes 2023 290.0679
Decedents estates
Additions to income, federal special deductions, Minn. Statutes 2023 290.0131
Alternative minimum tax, Minn. Statutes 2023 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2023 289A.38
Basis of property, Minn. Statutes 2023 290.0135
Class of taxpayer, Minn. Statutes 2023 290.03
Composite returns, Minn. Statutes 2023 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2023 289A.25
Fiduciaries, duties, Minn. Statutes 2023 289A.08, 289A.12
Final tax returns, Minn. Statutes 2023 289A.08, 289A.18
Imposition of tax, Minn. Statutes 2023 290.22
Income subject to tax, Minn. Statutes 2023 290.05
Jurisdiction to tax, Minn. Statutes 2023 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2023 290.05
Net investment income tax, Minn. Statutes 2023 290.033
Net operating losses, deductions, Minn. Statutes 2023 290.095
Payment, violations, monetary penalties, Minn. Statutes 2023 289A.60
Personal representatives, Minn. Statutes 2023 289A.08, 289A.12
Rates of tax, Minn. Statutes 2023 290.06
Refunds, Minn. Statutes 2023 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2023 289A.60
Tax liability, Minn. Statutes 2023 270C.58
Transferees of property, duties, Minn. Statutes 2023 289A.08
Withholding, Minn. Statutes 2023 290.92
Deductions
Allocation, Minn. Statutes 2023 290.17
Blind taxpayers, Minn. Statutes 2023 290.0123
Business interest deductions, Minn. Statutes 2023 290.0131, 290.0132, 290.0133, 290.0134
Carryover and carryback, net operating losses, Minn. Statutes 2023 290.0131, 290.0132, 290.095
Changes, notice, Minn. Statutes 2023 290.05
Charitable contributions, Minn. Statutes 2023 290.0132, 290.091
Corporations, Minn. Statutes 2023 290.01, 290.0921, 290.21
Cost of living adjustment, Minn. Statutes 2023 290.0123
Dependent persons, Minn. Statutes 2023 290.0123
Dividends received, Minn. Statutes 2023 290.0921, 290.21
Generally, Minn. Statutes 2023 290.0132, 290.0134
Itemized deductions, Minn. Statutes 2023 290.01, 290.091
Limitations, Minn. Statutes 2023 290.0123
MFIP applicants or participants, unearned income, Minn. Statutes 2023 256J.37
Net operating losses, Minn. Statutes 2023 290.01, 290.0131, 290.0132, 290.0921, 290.095, 290.9727
Nondeductible items, Minn. Statutes 2023 290.10
Persons 65 and older, Minn. Statutes 2023 290.0123
Refunded income, Minn. Statutes 2023 290.07
Returns, Minn. Statutes 2023 289A.08
Special limited adjustment, Minn. Statutes 2023 290.993
Standard deduction, Minn. Statutes 2023 290.0123
State itemized deduction, Minn. Statutes 2023 290.01
Time for taking, Minn. Statutes 2023 290.07
Unitary businesses, Minn. Statutes 2023 290.17
Deficiencies, payment, extensions, Minn. Statutes 2023 289A.30
Definitions
Alternative minimum tax, Minn. Statutes 2023 290.091 to 290.0922
Assignment of refund, Minn. Statutes 2023 290.0679
Dependency exemption allocation, Minn. Statutes 2023 290.0121
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.02
Generally, Minn. Statutes 2023 290.01
Itemized deductions, Minn. Statutes 2023 290.0122
Jurisdiction, Minn. Statutes 2023 290.015
Marriage penalty credit, Minn. Statutes 2023 290.0675
Military service credit, Minn. Statutes 2023 290.0677
Minnesota education credit, Minn. Statutes 2023 290.0674
Minnesota family investment program, Minn. Statutes 2023 256J.08
Partnerships, Minn. Statutes 2023 289A.381
Renters credit, Minn. Statutes 2023 290.0693
Retaliatory taxes, Minn. Statutes 2023 290.05
Revenue Recapture Act, Minn. Statutes 2023 270A.03
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2023 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.10, 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2023 289A.60
Jeopardy assessments, Minn. Statutes 2023 270C.36
Refund assignments, priority, Minn. Statutes 2023 290.0679
Dependent care credit
Defined as refundable tax credit, Minn. Statutes 2023 13.46
Excess credits, refunds, Minn. Statutes 2023 289A.50
Generally, Minn. Statutes 2023 290.067
Short form returns, Minn. Statutes 2023 289A.08
Depreciation
Alternative minimum tax, basis of property, Minn. Statutes 2023 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2023 290.0131, 290.091, 290.0921
Modifications, corporations, Minn. Statutes 2023 290.0921
Disabled persons, income, subtraction, Minn. Statutes 2023 290.0132, 290.0802
Discharge of indebtedness income, corporations, individuals, additions to and subtractions from income, Minn. Statutes 2023 290.0133, 290.0134
Disclosure
Assignment of refunds, Minn. Statutes 2023 290.0679
Returns, Minn. Statutes 2023 270B.131
Earned income tax credit
Debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16
Defined as refundable tax credit, Minn. Statutes 2023 13.46
Dependent care credit, allocation, Minn. Statutes 2023 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2023 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2023 256J.21, 256J.45
Easy enrollment health insurance outreach program checkoff, Minn. Statutes 2023 290.433
Education credit, Minn. Statutes 2023 289A.31, 290.0674, 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2023 293.06, 293.07
Collection, erroneous, refunds, Minn. Statutes 2023 293.14
Definitions, Minn. Statutes 2023 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2023 293.10
Evasion, penalties, perjury, Minn. Statutes 2023 293.12
Generally, Minn. Statutes 2023 293.01 to 293.14
Income reserved to donor, tax on, Minn. Statutes 2023 293.01
Interest, Minn. Statutes 2023 293.09, 293.11
Orders, delinquent taxes, Minn. Statutes 2023 293.10
Payment, Minn. Statutes 2023 293.01, 293.08, 293.09, 293.14
Place of taxation, Minn. Statutes 2023 293.03
Rate, Minn. Statutes 2023 293.01
Records, Minn. Statutes 2023 293.13
Refunds, erroneous collections, Minn. Statutes 2023 293.14
Reports about, Minn. Statutes 2023 293.04 to 293.07, 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2023 293.12
Revenue Department, duties, Minn. Statutes 2023 293.06, 293.07, 293.13
Revenues, Minn. Statutes 2023 293.14
Tax liens, Minn. Statutes 2023 293.03, 293.11
Tax notices, delinquency, Minn. Statutes 2023 293.11
Violations and penalties, Minn. Statutes 2023 293.07 to 293.09, 293.12, 293.13
Withholding by educational institution, Minn. Statutes 2023 293.09
Entertainment taxes
Generally, Minn. Statutes 2023 290.9201
Overpayments, Minn. Statutes 2023 289A.50, 289A.56
Payment, Minn. Statutes 2023 289A.20, 289A.31, 289A.60, 290.9201
Refunds, Minn. Statutes 2023 289A.50, 289A.56
Returns
Due dates, Minn. Statutes 2023 289A.18
Extensions, Minn. Statutes 2023 289A.19
Filing, Minn. Statutes 2023 289A.08, 290.9201
Filing violations, monetary penalties, Minn. Statutes 2023 289A.60
Withholding
Generally, Minn. Statutes 2023 290.92, 290.9201
Interest, Minn. Statutes 2023 289A.56
Overpayments, Minn. Statutes 2023 289A.50, 289A.56
Payment, due dates, Minn. Statutes 2023 289A.20
Refunds, Minn. Statutes 2023 289A.50
Returns, filing, Minn. Statutes 2023 289A.09, 289A.18, 289A.19, 290.9201
Statements, providing to payees, Minn. Statutes 2023 289A.09, 290.9201
Estates, see Decedents estates under this topic
Estimated taxes
Based on pending IRS audits, Minn. Statutes 2023 289A.38
Due dates, Minn. Statutes 2023 289A.56
Electronic payments, exemption, Minn. Statutes 2023 270C.42
Generally, Minn. Statutes 2023 289A.25, 289A.26
Partnerships, composite estimates, Minn. Statutes 2023 289A.08
Payment, Minn. Statutes 2023 289A.25, 289A.26, 289A.50
Unemployment insurance benefit applicants, filing, Minn. Statutes 2023 268.145
Evasion
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.12
Felony, Minn. Statutes 2023 289A.63
Jeopardy assessment, Minn. Statutes 2023 270C.36
Exemptions
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2023 41A.05
Alternative minimum tax, Minn. Statutes 2023 290.0921
Common trust funds, Minn. Statutes 2023 290.281
Dependency exemption allocation, Minn. Statutes 2023 290.0121, 518A.38
Entertainment entities, Minn. Statutes 2023 290.9201
Entities claiming, Minn. Statutes 2023 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2023 290.05
Exempt revenues, Minn. Statutes 2023 290.05
Fraternal benefit societies, Minn. Statutes 2023 64B.24
Great Lakes Commission, Minn. Statutes 2023 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2023 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2023 136A.39
Housing Finance Agency, Minn. Statutes 2023 462A.19
Individual retirement accounts, Minn. Statutes 2023 290.26
Insolvent farmers, Minn. Statutes 2023 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2023 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2023 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2023 136D.88
Investigation by Revenue Department, Minn. Statutes 2023 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2023 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2023 62Q.03
Nonresident entertainers, Minn. Statutes 2023 290.9201
Nursing facility workforce incentive grant program, Minn. Statutes 2023 256.4766
Real estate mortgage investment conduits, Minn. Statutes 2023 290.9741
Regional railroad authorities, Minn. Statutes 2023 398A.05
Revocation, Minn. Statutes 2023 290.05
Rural Finance Authority, Minn. Statutes 2023 41B.20
S corporations, Minn. Statutes 2023 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2023 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2023 383B.51
State university revenue bonds, interest, Minn. Statutes 2023 136F.98
Volunteer firefighter relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2023 424A.10
Extensions
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2023 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2023 289A.42
Credits, carryback, Minn. Statutes 2023 289A.18
Federal extensions, Minn. Statutes 2023 289A.19
Federal withholding or income taxes, Minn. Statutes 2023 289A.42, 290.05
Information returns, Minn. Statutes 2023 289A.19
Notice, Minn. Statutes 2023 290.05
Payment, Minn. Statutes 2023 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2023 289A.42
Returns, filing, Minn. Statutes 2023 289A.19, 289A.30, 289A.39
Federal adjusted gross income
Generally, see Income under this topic
Incorrect determination, extension of assessment period, Minn. Statutes 2023 289A.38
Partnerships, federal adjustments, Minn. Statutes 2023 289A.381
Federal earned income tax credit, see Earned income tax credit under this topic
Federal foreign tax credit
Generally, Minn. Statutes 2023 290.06
Subnational foreign taxes carryover, subtraction from income, Minn. Statutes 2023 290.0132
Federal income taxes
Changes, notice to Revenue Department, Minn. Statutes 2023 289A.38
Exempt organizations, see Exemptions under this topic
Low-income housing credits, Minn. Statutes 2023 462A.05, 462A.221 to 462A.225
Management and Budget Department, duties, Minn. Statutes 2023 16A.13
Payroll taxes, withholding, Minn. Statutes 2023 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2023 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2023 268.145
Federal land occupants, right to tax, Minn. Statutes 2023 1.042
Federal laws, effective dates, Minn. Statutes 2023 290.01
Federal taxable income, see Income under this topic
Fees, paper returns, filing fees, Minn. Statutes 2023 289A.08
Fiduciary income taxes
Assessment and collection, statutes of limitations, Minn. Statutes 2023 270C.58, 289A.38
Fiduciary capacity, notice, Minn. Statutes 2023 290.30
Payment
Due dates, Minn. Statutes 2023 289A.20
Duty to pay, Minn. Statutes 2023 290.30
Electronic payments, Minn. Statutes 2023 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2023 289A.60
Extensions, Minn. Statutes 2023 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2023 289A.60
Liability, Minn. Statutes 2023 270C.58, 290.04
Overpayment, interest, Minn. Statutes 2023 289A.56
Returns, Minn. Statutes 2023 289A.08, 289A.12, 289A.18, 289A.19, 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2023 290.04
Withholding, Minn. Statutes 2023 290.92
Film production tax credit, Minn. Statutes 2023 116U.27, 290.06, 297I.20
Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2023 290.0132
Forms, nongame wildlife checkoff, Minn. Statutes 2023 289A.08, 290.431, 290.432
Franchise taxes
Alternative minimum tax, see same under this topic
Border city zone credits, Minn. Statutes 2023 469.1735
Credits, research credit, Minn. Statutes 2023 290.068
Delinquent taxes, notice, Minn. Statutes 2023 270C.725
Generally, Minn. Statutes 2023 290.0922
Imposition of tax, Minn. Statutes 2023 290.02, 290.0921, 290.0922
Measurement by net income, Minn. Statutes 2023 290.02
Rate, Minn. Statutes 2023 290.06
Waivers, Minn. Statutes 2023 290.9729
Future estates, imposition of tax, Minn. Statutes 2023 290.22
Generally, Minn. Statutes 2023 290.01 to 290.9742
Gross income, see Income under this topic
Heads of households, rates of tax, Minn. Statutes 2023 290.06
Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.06
Imposition of tax
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2023 290.371
Classes of taxpayers, Minn. Statutes 2023 290.03
Entertainment taxes, Minn. Statutes 2023 290.9201
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2023 290.05, 290.22
S corporations, Minn. Statutes 2023 290.9725 to 290.9729
Income
Accounting, Minn. Statutes 2023 290.07
Additions to, Minn. Statutes 2023 290.0131, 290.0133
Adjusted gross income, defined, Minn. Statutes 2023 290.01
Allocation to state, Minn. Statutes 2023 290.17, 290.20, 290.36, 290.9201
Alternative minimum taxable income, computation, Minn. Statutes 2023 290.091
Apportionment formulas, Minn. Statutes 2023 290.191, 290.20
Cash in excess of 10,000 dollars, Minn. Statutes 2023 290.48
Changes, notice, Minn. Statutes 2023 290.05
Deductions, see Deductions under this topic
Definitions, Minn. Statutes 2023 290.01
Exemptions, see Exemptions under this topic
Gross income, defined, Minn. Statutes 2023 290.01
Imposition of tax, Minn. Statutes 2023 290.03
Net income, defined, Minn. Statutes 2023 290.01
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2023 289A.38
Partial year returns, Minn. Statutes 2023 290.32
Partnerships, see Partnerships under this topic
Refunded income, Minn. Statutes 2023 290.07
Returns, Minn. Statutes 2023 289A.08
S Corporations, see S Corporations under this topic
Subtractions from, Minn. Statutes 2023 290.0132, 290.0134, 290.0802
Taxable income, defined, Minn. Statutes 2023 290.01
Individuals
Additions and subtractions from income, Minn. Statutes 2023 290.0131, 290.0132
Alternative minimum tax, Minn. Statutes 2023 290.091
Armed forces members, Minn. Statutes 2023 289A.39
Assessment, time, Minn. Statutes 2023 270C.58, 289A.38
Basis of property, Minn. Statutes 2023 290.0135
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2023 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2023 289A.50
Class of taxpayer, Minn. Statutes 2023 290.03
Credits, see same under this topic
Dependent exemption, Minn. Statutes 2023 290.0121
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2023 290.05
Itemized deductions, Minn. Statutes 2023 290.0122
Jurisdiction to tax, Minn. Statutes 2023 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2023 290.05
Net investment income tax, Minn. Statutes 2023 290.033
Net operating loss carryback, refund or credit, Minn. Statutes 2023 289A.40
Net operating losses, deductions, Minn. Statutes 2023 290.0131, 290.0132, 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2023 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2023 289A.20, 289A.31, 289A.56, 289A.60
Rates of tax, Minn. Statutes 2023 290.06
Refunds, defined, Minn. Statutes 2023 270A.03
Returns, Minn. Statutes 2023 289A.08, 289A.18, 289A.60
Standard deduction, Minn. Statutes 2023 290.0123
Information returns
Filing, Minn. Statutes 2023 289A.12, 289A.18, 289A.19, 289A.60
Statements to payees, Minn. Statutes 2023 289A.12
Instruction books, Minn. Statutes 2023 289A.08
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2023 60K.43
Interest
Armed forces members, Minn. Statutes 2023 289A.39
Corporation expenses, computation, Minn. Statutes 2023 290.34
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2023 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.09, 293.11, 293.14
Extensions, Minn. Statutes 2023 289A.19
Itemized deductions, Minn. Statutes 2023 290.0122
Overpayment, Minn. Statutes 2023 289A.56
Payment, liability, Minn. Statutes 2023 270C.58, 289A.31
Substantial understatement of amount due, Minn. Statutes 2023 289A.60
Investigations, entities claiming exemptions, Minn. Statutes 2023 290.05
Itemized deductions, individuals, estates, and trusts
Allowances, computation, Minn. Statutes 2023 290.0122
Alternative minimum tax, Minn. Statutes 2023 290.091
Subtractions from income, Minn. Statutes 2023 290.0132
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2023 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2023 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2023 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2023 469.316
Jobs credit
Eligibility, Minn. Statutes 2023 290.06, 469.315
Generally, Minn. Statutes 2023 469.318
Repayment obligation, Minn. Statutes 2023 469.319
Repayment obligation, Minn. Statutes 2023 469.319
Subtractions from income, Minn. Statutes 2023 290.0132
Joint refunds, proportional ownership, Minn. Statutes 2023 270A.03
Joint returns
Assessments, orders, Minn. Statutes 2023 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2023 289A.50
Dependent care credit, Minn. Statutes 2023 290.067
Innocent spouse relief, Minn. Statutes 2023 289A.31
Married persons, filing, Minn. Statutes 2023 289A.08
Payment, liability, Minn. Statutes 2023 289A.31
Rates of tax, Minn. Statutes 2023 290.06
Signatures, Minn. Statutes 2023 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2023 290.0802
Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.11
Jurisdiction to tax
Generally, Minn. Statutes 2023 290.014, 290.015
Minimum contacts, Minn. Statutes 2023 290.015, 290.02
Trade or business income, Minn. Statutes 2023 290.17
Lawsuits
Assessment and collection, statutes of limitations, Minn. Statutes 2023 270C.58
Assignments of refunds, Minn. Statutes 2023 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.09, 293.11
Venue, Minn. Statutes 2023 289A.63
Liens, taxes, educational institutions, Minn. Statutes 2023 293.03, 293.11
Limited liability company
Gross income, allocation to state, Minn. Statutes 2023 290.17
Jurisdiction to tax, Minn. Statutes 2023 290.014
Local governments, new taxes, Minn. Statutes 2023 477A.016
Long-term care insurance credit, Minn. Statutes 2023 290.0672
Long-term services and supports workforce incentive grants, subtraction from income, Minn. Statutes 2023 256.4764
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2023 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2023 462A.223
Definitions, Minn. Statutes 2023 462A.221
Loans for, Minn. Statutes 2023 462A.05
Notice requirements, Minn. Statutes 2023 462A.225
Lump-sum distributions tax
Computation, Minn. Statutes 2023 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2023 290.06
Nonresident individuals, exemption, Minn. Statutes 2023 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2023 290.0802
Marriage penalty credit, Minn. Statutes 2023 290.0675
Married persons
Marital status determination, Minn. Statutes 2023 290.01
Rates of tax, Minn. Statutes 2023 290.06
Subtraction for elderly and disabled, Minn. Statutes 2023 290.0802
Metropolitan Council, exemption, Minn. Statutes 2023 473.448
Military service credit, Minn. Statutes 2023 290.0677
Mining companies
Assessment and collection, statutes of limitations, Minn. Statutes 2023 289A.38
Payment, Minn. Statutes 2023 289A.20, 289A.56, 289A.60
Penalties, civil, Minn. Statutes 2023 289A.60
Returns, filing, Minn. Statutes 2023 289A.08, 289A.18, 289A.19, 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2023 289A.60
Tax liability, Minn. Statutes 2023 289A.31, 289A.60
Minnesota college savings plan
Credit, Minn. Statutes 2023 290.0684
Distributions, additions to income, Minn. Statutes 2023 290.0131
Minnesota education credit
Assignment of refunds, Minn. Statutes 2023 290.0679
Generally, Minn. Statutes 2023 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2023 289A.31
Minnesota housing tax credit, Minn. Statutes 2023 290.0683, 297I.20
Net income, see Income under this topic
Net operating losses, carryover, applications, Minn. Statutes 2023 290.095
Nondeductible items
Additions to income, Minn. Statutes 2023 290.0131, 290.0133
Enumerated, Minn. Statutes 2023 290.10
Nongame wildlife checkoff
Corporations, Minn. Statutes 2023 290.432
Individuals, Minn. Statutes 2023 290.431
Long and short form returns, Minn. Statutes 2023 289A.08
Written notice from tax preparers, Minn. Statutes 2023 270C.445
Nonresident entertainers, see Entertainment taxes under this topic
Nonresident individuals
Class of taxpayer, Minn. Statutes 2023 290.03
Credits, allocation, Minn. Statutes 2023 290.06, 290.0672, 290.0674, 290.0675
Dependent care credit, allocation, Minn. Statutes 2023 290.067
Estimated taxes, Minn. Statutes 2023 289A.25
Gross income, Minn. Statutes 2023 290.081, 290.17
Jurisdiction to tax, Minn. Statutes 2023 290.014
Lump-sum distribution tax, exemption, Minn. Statutes 2023 290.032
Retirement income, exemption, Minn. Statutes 2023 290.17
Returns, filing, Minn. Statutes 2023 289A.08, 290.014
Tax liability, computation, Minn. Statutes 2023 290.06
Working family credit, allocation, Minn. Statutes 2023 290.0671
Orders
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2023 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.10
Organ donors, income, subtractions, Minn. Statutes 2023 290.0132
Overpayment
Alternative minimum taxable income, subtraction, Minn. Statutes 2023 290.091
Entertainment taxes, Minn. Statutes 2023 289A.50, 289A.56
Individuals, estates, and trusts, subtractions from income, Minn. Statutes 2023 290.0132
Interest, Minn. Statutes 2023 289A.56
Nonresident withholding tax, Minn. Statutes 2023 289A.50
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2023 290.091
Child tax credit, allocation, Minn. Statutes 2023 290.0661
Credits, see same under this topic
Days spent outside of state, record keeping, Minn. Statutes 2023 290.01
Dependent care credit, allocation, Minn. Statutes 2023 290.067
Gross income, allocation to state, Minn. Statutes 2023 290.17
Minnesota college savings plan credit, allocation, Minn. Statutes 2023 290.0684
Net investment income tax, Minn. Statutes 2023 290.033
Renters credit, Minn. Statutes 2023 290.0693
Tax liability, computation, Minn. Statutes 2023 290.06
Working family credit, allocation, Minn. Statutes 2023 290.0671
Partnerships
Audits, Minn. Statutes 2023 289A.382
Credits, see same under this topic
Definitions, Minn. Statutes 2023 289A.381
Elections
Assessment payments, Minn. Statutes 2023 289A.382
Pass-through entity tax, Minn. Statutes 2023 289A.08
Estimated taxes, Minn. Statutes 2023 289A.08, 289A.25
Franchise taxes, Minn. Statutes 2023 290.0922
Income
Allocation to state, Minn. Statutes 2023 290.31
Computation, Minn. Statutes 2023 290.311
Jurisdiction to tax, Minn. Statutes 2023 290.014, 290.015
Minimum fees, computation, Minn. Statutes 2023 290.0922
Nonresident partners, installment sale gains, recognition, Minn. Statutes 2023 290.0137
Pass-through entities, Minn. Statutes 2023 289A.08, 289A.60, 290.06
Payment, violations, monetary penalties, Minn. Statutes 2023 289A.60
Reporting and payment requirements, Minn. Statutes 2023 289A.382
Research credit, Minn. Statutes 2023 290.068
Returns
Automatic extensions, Minn. Statutes 2023 289A.19
Due dates, Minn. Statutes 2023 289A.18
Filing, Minn. Statutes 2023 289A.08, 289A.09, 290.014
Filing violations, monetary penalties, Minn. Statutes 2023 289A.60
Nonresident partners, composite returns, Minn. Statutes 2023 289A.08
Signatures, Minn. Statutes 2023 289A.08, 289A.09
State representatives, Minn. Statutes 2023 289A.382
Statements, providing to partners, Minn. Statutes 2023 289A.09
Tax liability, Minn. Statutes 2023 289A.31
Violations, Minn. Statutes 2023 289A.60, 289A.63
Withholding (taxes)
Nonresident partners, Minn. Statutes 2023 290.92
Overpayment, Minn. Statutes 2023 289A.50
Payment, Minn. Statutes 2023 289A.20, 289A.60
Returns, filing, Minn. Statutes 2023 289A.60
Tax liens, Minn. Statutes 2023 290.92
Pass-through entities, Minn. Statutes 2023 289A.08, 289A.60, 290.06
Passive investment income, Minn. Statutes 2023 290.9729
Payment
Accounting period change, Minn. Statutes 2023 290.07
Corporations, returns, filing extension, Minn. Statutes 2023 289A.19
Due dates, Minn. Statutes 2023 289A.20, 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.08, 293.09, 293.14
Electronic payments, Minn. Statutes 2023 270C.42, 289A.20, 289A.26, 289A.60
Entertainment taxes, Minn. Statutes 2023 289A.20, 289A.31, 290.9201
Estimated taxes, Minn. Statutes 2023 268.145, 289A.25, 289A.26, 289A.38
Extensions, Minn. Statutes 2023 289A.30
Failure to pay, Minn. Statutes 2023 168.27, 289A.60, 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2023 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2023 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2023 290.9705
Overpayment, see same under this topic
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, Minn. Statutes 2023 290.01, 290.0122
Taxes paid to other states or Canada, credits, Minn. Statutes 2023 290.06
Underpayment, Minn. Statutes 2023 289A.20
Penalties (monetary)
Armed forces members, Minn. Statutes 2023 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.07, 293.08, 293.12, 293.14
Extensions, Minn. Statutes 2023 289A.19
Generally, Minn. Statutes 2023 289A.60
Payment, liability, Minn. Statutes 2023 270C.58, 289A.31
Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.03
Presumptions
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2023 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2023 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2023 290.015
Taxable net income, allocation to state, Minn. Statutes 2023 290.20
Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.10
Property, Minn. Statutes 2023 290.015
Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2023 290.0131
Qualified retirement benefits, income, subtractions, Minn. Statutes 2023 290.0132
Rates
Alternative minimum tax, Minn. Statutes 2023 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2023 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.01
Entertainment taxes, Minn. Statutes 2023 290.9201
Franchise taxes, Minn. Statutes 2023 290.02, 290.06
Generally, Minn. Statutes 2023 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2023 290.06
S corporations, Minn. Statutes 2023 290.9725 to 290.9729
Schedules, Minn. Statutes 2023 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2023 290.05
Rebate, Minn. Statutes 2023 16A.46, 256.028
Reciprocity, Minn. Statutes 2023 290.081, 290.92
Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.13
Refundable tax credits, see Credits under this topic
Refunds
Armed forces members, death while serving, Minn. Statutes 2023 289A.39
Assignment, Minn. Statutes 2023 290.0679
Bad debt loss, Minn. Statutes 2023 289A.40
Child tax credit, Minn. Statutes 2023 290.0661
Corporations, subtractions from income, Minn. Statutes 2023 290.0134
Denial, administrative review, Minn. Statutes 2023 289A.50
Dissolution of marriage, notice, Minn. Statutes 2023 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.14
Entertainment taxes, Minn. Statutes 2023 289A.50, 289A.56
Erroneous collections, Minn. Statutes 2023 289A.50, 293.14
Filing claims, suspension during disability period, Minn. Statutes 2023 289A.40
Form prepared by Revenue Department, Minn. Statutes 2023 289A.50
Individual income tax refunds, defined, Minn. Statutes 2023 270A.03
Innocent spouse relief, Minn. Statutes 2023 289A.31
Interest overpayments, Minn. Statutes 2023 289A.50
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2023 469.318, 469.319
Joint refunds, proportional ownership, Minn. Statutes 2023 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2023 256J.21
Minnesota education credit, Minn. Statutes 2023 290.0674, 290.0679
Net operating loss, Minn. Statutes 2023 289A.40, 290.095
Offsets, Minn. Statutes 2023 256.019, 256J.08, 256J.15
Payable from general fund, Minn. Statutes 2023 290.62
Renters credit, Minn. Statutes 2023 290.0693
Returns considered as, Minn. Statutes 2023 289A.50
Statutes of limitations, Minn. Statutes 2023 289A.40
Stillborn child credit, Minn. Statutes 2023 290.0685
Sustainable aviation fuel facilities, Minn. Statutes 2023 297A.71
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2023 289A.31
Timely filing, Minn. Statutes 2023 289A.40
Withholding from, Minn. Statutes 2023 289A.50
Renters credit, Minn. Statutes 2023 290.0693
Reports about
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2023 270C.13
Research activities credit, Minn. Statutes 2023 290.068
Residents
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 2023 289A.38, 469.319
Attachments, amended property tax refund returns, Minn. Statutes 2023 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2023 270C.20
Checkoffs, Minn. Statutes 2023 10A.31, 270C.445, 289A.08, 290.431, 290.432, 290.433
Composite returns, Minn. Statutes 2023 289A.08, 289A.60
Copies, Minn. Statutes 2023 290.0679, 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2023 256.959
Disclosure, Minn. Statutes 2023 270B.131, 270B.14, 270B.18
Disposition, Minn. Statutes 2023 270C.20
Due dates, Minn. Statutes 2023 289A.18, 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2023 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2023 289A.19, 289A.39
Failure to file, penalties, Minn. Statutes 2023 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2023 289A.63
Federal tax returns, Minn. Statutes 2023 289A.08, 289A.38, 289A.60
Filing, Minn. Statutes 2023 273.124, 289A.08, 290.014
Fractional year returns, Minn. Statutes 2023 289A.08, 290.32
Franchise taxes, Minn. Statutes 2023 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2023 289A.60
Generally, Minn. Statutes 2023 289A.08
Information returns, see same under this topic
Joint returns, see same under this topic
Partial year returns, Minn. Statutes 2023 290.32
Refunds claims, returns considered as, Minn. Statutes 2023 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2023 290.095
Separate returns, accounting period change, Minn. Statutes 2023 289A.08, 290.32
Specific persons or entities, see specific entries under this topic
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2023 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2023 270A.10
Revenues
Distribution, Minn. Statutes 2023 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2023 290.081
Rural Finance Authority, exemption, Minn. Statutes 2023 41B.20
S corporations
Capital gains, Minn. Statutes 2023 290.9728
Certain built-in gains, Minn. Statutes 2023 290.9727
Deductions, Minn. Statutes 2023 290.0132, 290.9727
Estimated taxes, Minn. Statutes 2023 289A.25
Franchise taxes, Minn. Statutes 2023 290.0922
Jurisdiction to tax, Minn. Statutes 2023 290.015
Minimum fees, Minn. Statutes 2023 290.9725
Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2023 290.0137
Passive investment income, Minn. Statutes 2023 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2023 289A.60
Research credit, Minn. Statutes 2023 290.068
Returns, Minn. Statutes 2023 289A.08, 289A.18, 289A.19, 289A.60
Taxable income, Minn. Statutes 2023 290.9726, 290.9727, 290.9728, 290.9729
Violations, monetary penalties, Minn. Statutes 2023 289A.60
Withholding (taxes)
Minimum fees, Minn. Statutes 2023 290.9725
Overpayment, Minn. Statutes 2023 289A.50
Payment, Minn. Statutes 2023 289A.20, 289A.31, 289A.60
Returns, filing, Minn. Statutes 2023 289A.09, 289A.18, 289A.19, 289A.60
Savings banks conducting life insurance business, tax computation, Minn. Statutes 2023 290.093
Schedules and tables
Franchise taxes, Minn. Statutes 2023 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2023 290.0802
Tax rates, Minn. Statutes 2023 290.06
Withholding (taxes), Minn. Statutes 2023 290.92
Working family credit, Minn. Statutes 2023 290.0671
Seed capital investment credit, Minn. Statutes 2023 116J.8732, 290.06
Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2023 62L.02
Small business investment tax credit
Amount, Minn. Statutes 2023 290.0692
Generally, Minn. Statutes 2023 116J.8737, 290.0692
Qualified small businesses and investors, certification, Minn. Statutes 2023 116J.8737
Sunset, Minn. Statutes 2023 290.0692
Solicitation of business, Minn. Statutes 2023 290.015
State budget, recommended revenue targets, Minn. Statutes 2023 16A.102
State elections campaign account checkoff, Minn. Statutes 2023 10A.31
State itemized deduction, Minn. Statutes 2023 290.01
Statutes of limitations
Assessment, Minn. Statutes 2023 289A.38
Assessment and collection lawsuits, Minn. Statutes 2023 270C.58
Refunds, Minn. Statutes 2023 289A.40
Violations, generally, Minn. Statutes 2023 289A.63
Stillborn child credit, Minn. Statutes 2023 290.0685
Student loan credit, Minn. Statutes 2023 290.0682
Surviving spouses, Minn. Statutes 2023 290.01
Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.06
Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2023 290.05
Tax liability
Armed forces members, death while serving, exception, Minn. Statutes 2023 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2023 289A.39
Classes of taxpayers, Minn. Statutes 2023 290.03
Corporations, accrual, Minn. Statutes 2023 290.04
Dissolution of marriage, effect, Minn. Statutes 2023 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.01, 293.09
Fiduciaries, Minn. Statutes 2023 290.04, 290.30
Innocent spouse relief, Minn. Statutes 2023 289A.31
Joint returns, Minn. Statutes 2023 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2023 290.31
Real estate mortgage investment conduits, Minn. Statutes 2023 290.9742
Returns, Minn. Statutes 2023 289A.08
Third parties providing wages, Minn. Statutes 2023 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2023 289A.31
Transferees of property, Minn. Statutes 2023 270C.58
Understatement, monetary penalties, Minn. Statutes 2023 289A.60
Unemployment insurance applicants, Minn. Statutes 2023 268.145, 290.92
Who is liable, Minn. Statutes 2023 270C.58, 289A.31
Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.03, 293.11
Tax notices
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.11
Jeopardy assessments, Minn. Statutes 2023 270C.36
Tax preferences
Alternative minimum tax, Minn. Statutes 2023 290.091
Alternative minimum taxable income, Minn. Statutes 2023 290.0921
Changes, notice, Minn. Statutes 2023 290.05
Tax shelters, abusive, promotion, Minn. Statutes 2023 289A.60
Tax tables, see Schedules and tables under this topic
Taxable income, see Income under this topic
Taxable years, returns, Minn. Statutes 2023 289A.08
Taxpayers
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2023 289A.42
Assignment of refunds, procedures, Minn. Statutes 2023 290.0679
Cannabis licensees, disallowed federal expenses, subtractions from income, Minn. Statutes 2023 290.0132, 290.0132
Classes of taxpayers, enumerated, Minn. Statutes 2023 290.03
Consent, Minn. Statutes 2023 270B.131, 290.0679
Deferred foreign income, subtractions from income, Minn. Statutes 2023 290.0132
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.01
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2023 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2023 290.30
Global intangible low-taxed income, subtractions from income, Minn. Statutes 2023 290.0132
Information about, disclosure, Minn. Statutes 2023 289A.08
Miscellaneous deductions, Minn. Statutes 2023 290.0122
Net operating losses, carryover, applications, Minn. Statutes 2023 290.095
Nonresidents, reciprocity, Minn. Statutes 2023 290.081, 290.92
Notice given, Minn. Statutes 2023 289A.31, 289A.38
Notice received, jeopardy assessments, Minn. Statutes 2023 270C.36
Personal casualty losses, itemized deductions, Minn. Statutes 2023 290.0122
Petitions by, taxable net income, allocation methods, Minn. Statutes 2023 290.20
Qualified beneficiaries defined as, Minn. Statutes 2023 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.04, 293.07, 293.12
Signatures, returns, Minn. Statutes 2023 289A.08
Special limited adjustment, deductions, Minn. Statutes 2023 290.993
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2023 290.04
Taxpayer receipt, Minn. Statutes 2023 289A.08
Volunteer ambulance attendants, status, Minn. Statutes 2023 144E.001
Trades, see Jurisdiction to tax under this topic
Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2023 290.0132
Trusts
Additions to income, federal special deductions, Minn. Statutes 2023 290.0131
Alternative minimum tax, Minn. Statutes 2023 290.091
Basis of property, Minn. Statutes 2023 290.0135
Class of taxpayer, Minn. Statutes 2023 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2023 289A.25
Extensions or changes to tax status or return information, Minn. Statutes 2023 290.05
Imposition of tax, Minn. Statutes 2023 290.22
Income subject to tax, Minn. Statutes 2023 290.05
Jurisdiction to tax, Minn. Statutes 2023 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2023 290.05
Net investment income tax, Minn. Statutes 2023 290.033
Net operating losses, deductions, Minn. Statutes 2023 290.095
Rates of tax, Minn. Statutes 2023 290.06
Subtractions from income, Minn. Statutes 2023 290.0132
Withholding tax payments, Minn. Statutes 2023 289A.19
Tuition savings plans, distributions, additions to income, Minn. Statutes 2023 290.0131
Unitary businesses
Alternative minimum tax, Minn. Statutes 2023 290.0921
Combined reports, Minn. Statutes 2023 290.17
Definitions, Minn. Statutes 2023 290.17
Filing requirements, Minn. Statutes 2023 289A.08
Gross income, allocation to state, Minn. Statutes 2023 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2023 290.17
Ownership of interest, exceptions, Minn. Statutes 2023 290.015
Research activities credit, Minn. Statutes 2023 290.068
Tax shelters, reportable transactions, Minn. Statutes 2023 289A.121, 289A.60
Veterans, military service credit, Minn. Statutes 2023 290.0677
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2023 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2023 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2023 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2023 289A.63
Waivers
Additional taxes, Minn. Statutes 2023 289A.25
S corporations, franchise taxes, Minn. Statutes 2023 290.9729
Withholding (taxes)
Educational institutions, exempt property subject to tax, Minn. Statutes 2023 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2023 270C.58, 289A.31
Federal payroll taxes, Minn. Statutes 2023 16A.13
Overpayment, interest, Minn. Statutes 2023 289A.56
Refunds, Minn. Statutes 2023 289A.50
Supplemental nursing services agencies, Minn. Statutes 2023 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2023 268.145
Working family credit
Defined as refundable tax credit, Minn. Statutes 2023 13.46
Generally, Minn. Statutes 2023 290.0671
MFIP, Minn. Statutes 2023 256J.21, 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2023 256L.15