REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2012 290.01

Dividends

Exempt-interest dividends, Minn. Statutes 2012 289A.12

Income and franchise taxes, deductions allowed, Minn. Statutes 2012 290.21

Franchise taxes, minimums, exemptions, Minn. Statutes 2012 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2012 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2012 290.21

Exemption, Minn. Statutes 2012 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2012 290.095

Information returns (taxes)

Filing, Minn. Statutes 2012 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2012 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2012 290.015