Definitions, income and franchise taxes, Minn. Statutes 2006 290.01
Dividends
Exempt-interest dividends, Minn. Statutes 2006 289A.12
Income and franchise taxes, deductions allowed, Minn. Statutes 2006 290.21
Franchise taxes, minimums, exemptions, Minn. Statutes 2006 290.0922
Funds and accounts, ownership of interest
Income and franchise taxes, exceptions, Minn. Statutes 2006 290.015
Income and franchise taxes
Dividends, deductions allowed, Minn. Statutes 2006 290.21
Exemption, Minn. Statutes 2006 290.0921, 290.0922
Net operating loss deduction, disallowed, Minn. Statutes 2006 290.095
Information returns (taxes)
Filing, Minn. Statutes 2006 289A.12, 289A.18, 289A.19
Statements to payees, Minn. Statutes 2006 289A.12
Ownership of interest
Income and franchise taxes, exceptions, Minn. Statutes 2006 290.015