INTANGIBLES

Abandoned and unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY

Controllable payment intangible, definition, Minn. Statutes 2026 336.9-102

Definitions

Abandoned and unclaimed property, Minn. Statutes 2026 345.39

Commercial Code, Minn. Statutes 2026 336.9-102

Estate taxes, Minn. Statutes 2026 291.005

Limited liability companies, Minn. Statutes 2026 322C.0402

Estate taxes, see ESTATE TAXES

General intangibles

Definitions, Minn. Statutes 2026 322C.0402, 336.9-102

Goods, exclusions, Commercial Code, Minn. Statutes 2026 336.2A-103

Secured transactions, assignment, Minn. Statutes 2026 336.9-408

Intangible personal property, income or gains (nonbusiness), assignment to state, income and franchise taxes, Minn. Statutes 2026 290.17

Intangible property

Abandoned and unclaimed property, Minn. Statutes 2026 345.39

Appraisals, data classification, Minn. Statutes 2026 13.44

Transactions with Minnesota customers, income and franchise taxes, jurisdiction, Minn. Statutes 2026 290.015

Payment intangible, defined, Minn. Statutes 2026 336.9-102

Sales, income and franchise taxes, Minn. Statutes 2026 290.191

Situs of property, defined, Minn. Statutes 2026 291.005