INTANGIBLES

Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY

Estate taxes, see ESTATE TAXES

General intangibles

Definitions, Minn. Statutes 2004 322B.30, 336.9-102

Goods, exclusions, Commercial Code, Minn. Statutes 2004 336.2A-103

Secured transactions, assignment, Minn. Statutes 2004 336.9-408

Intangible personal property, income or gains (nonbusiness), assignment to state, income and franchise taxes, Minn. Statutes 2004 290.17

Intangible property

Appraisals, data classification, Minn. Statutes 2004 13.44

Defined, Minn. Statutes 2004 345.39

Transactions with Minnesota customers, income and franchise taxes, jurisdiction, Minn. Statutes 2004 290.015

Payment intangible, defined, Minn. Statutes 2004 336.9-102

Sales, income and franchise taxes, Minn. Statutes 2004 290.191

Situs of property, defined, Minn. Statutes 2004 291.005