Income and franchise taxes, Minn. Statutes 2014 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2014 465.722
Treatment, Minn. Statutes 2014 465.72, 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2014 353.01, 354A.011
State employees, highly compensated employees, Minn. Statutes 2014 43A.17
Teachers, see Severance pay under TEACHERS