See also FINANCIAL INSTITUTIONS
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2020 256B.056, 256B.057
Banks
Brokerage commissions, disclosure, Minn. Statutes 2020 48.15
Record keeping, Minn. Statutes 2020 48.15
Trustees or custodians, acting as, Minn. Statutes 2020 47.75, 48.15
Contributions to, defined as income, Minn. Statutes 2020 290A.03
Credit unions
Acting as trustees, Minn. Statutes 2020 47.75
Offering, Minn. Statutes 2020 52.04, 52.137
Custodians
Banks acting as, Minn. Statutes 2020 48.15
Savings associations acting as, Minn. Statutes 2020 51A.21
Definitions, Property Tax Refund Act, Minn. Statutes 2020 290A.03
Income
Debts owed to state, setoff exclusion, Minn. Statutes 2020 16D.16
Exemptions, Minn. Statutes 2020 550.37
Income taxes
Distributions from, defined as income, Minn. Statutes 2020 290A.03
Exemption, Minn. Statutes 2020 290.26
Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2020 47.75
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2020 277.20, 277.21
Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2020 501C.1111
Public retirement plans, refund repayments, using for, Minn. Statutes 2020 356.441
Rollovers
Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2020 356.441
Volunteer firefighters, Minn. Statutes 2020 424A.015
Savings associations
Acting as custodians, Minn. Statutes 2020 51A.21
Acting as trustees, Minn. Statutes 2020 47.75, 51A.21
Savings banks, acting as trustees, Minn. Statutes 2020 47.75, 50.085
Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN
Transfer of funds to, direct transfers authorized, Minn. Statutes 2020 352.15
Trustees
Financial institutions, Minn. Statutes 2020 47.75, 48.15, 51A.21
Information returns (taxes), Minn. Statutes 2020 289A.12, 289A.18
Value, defined as personal property, Minn. Statutes 2020 256J.08
Volunteer firefighters, Minn. Statutes 2020 353G.18, 424A.015, 424A.016