Section | Headnote |
---|---|
290.01 | Definitions. |
290.011 | [Repealed, 1984 c 514 art 2 s 36] |
290.012 | [Repealed, 1Sp1985 c 14 art 1 s 59] |
290.013 | [Repealed, 1987 c 268 art 1 s 127] |
290.014 | Jurisdiction to tax in general. |
290.015 | Minimum contacts required for jurisdiction to tax trade or business. |
290.02 | Franchise tax on corporations measured by net income. |
290.03 | Income tax; imposition, classes of taxpayers. |
290.031 | [Repealed, 1978 c 721 art 5 s 1] |
290.032 | Lump sum distribution tax. |
290.04 | Liability for tax. |
290.05 | Exempt individuals, organizations, estates, trusts. |
290.06 | Rates of tax; credits. |
290.0601 | [Repealed, 1977 c 423 art 2 s 20] |
290.0602 | [Repealed, 1977 c 423 art 2 s 20] |
290.0603 | [Repealed, 1977 c 423 art 2 s 20] |
290.0604 | [Repealed, 1977 c 423 art 2 s 20] |
290.0605 | [Repealed, 1977 c 423 art 2 s 20] |
290.0606 | [Repealed, 1977 c 423 art 2 s 20] |
290.0607 | [Repealed, 1973 c 650 art 16 s 4] |
290.0608 | [Repealed, 1977 c 423 art 2 s 20] |
290.0609 | [Repealed, 1977 c 423 art 2 s 20] |
290.061 | [MS 1976 Repealed, 1977 c 423 art 2 s 20] |
290.0611 | [Repealed, 1977 c 423 art 2 s 20] |
290.0612 | [Repealed, 1977 c 423 art 2 s 20] |
290.0613 | [Repealed, Ex1971 c 31 art 8 s 8] |
290.0614 | [Repealed, 1977 c 423 art 2 s 20] |
290.0615 | [Repealed, 1977 c 423 art 2 s 20] |
290.0616 | [Repealed, 1977 c 423 art 2 s 20] |
290.0617 | [Repealed, 1973 c 650 art 16 s 4] |
290.0618 | [Repealed, 1977 c 423 art 2 s 20] |
290.062 | Expired |
290.063 | Expired |
290.064 | Expired |
290.065 | [Repealed, 1969 c 399 s 51] |
290.066 | [Repealed, 1977 c 423 art 2 s 20] |
290.067 | Dependent care credit. |
290.0671 | Minnesota working family credit. |
290.0672 | Long-term care insurance credit. |
290.0673 | [Repealed, 1Sp2001 c 5 art 9 s 30] |
290.0674 | Minnesota education credit. |
290.0675 | Marriage penalty credit. |
290.0679 | Assignment of refund. |
290.068 | Credit for increasing research activities. |
290.069 | |
290.0691 | [Repealed, 1992 c 511 art 9 s 7] |
290.07 | Net income; computation, accounting period. |
290.071 | [Repealed, 1987 c 268 art 1 s 127] |
290.072 | [Repealed, 1975 c 349 s 31] |
290.073 | [Repealed, 1987 c 268 art 1 s 127] |
290.074 | [Repealed, 1947 c 635 s 21] |
290.075 | [Repealed, 1987 c 268 art 1 s 127] |
290.076 | [Repealed, 1981 c 178 s 119] |
290.077 | |
290.078 | [Repealed, 1965 c 677 s 2] |
290.0781 | [Repealed, 1982 c 523 art 1 s 72] |
290.079 | [Repealed, 1987 c 268 art 1 s 127] |
290.08 | [Repealed, 1987 c 268 art 1 s 127] |
290.0801 | [Repealed, 1975 c 349 s 31] |
290.0802 | Subtraction for the elderly and disabled. |
290.081 | Income of nonresidents, reciprocity. |
290.082 | [Repealed, 1987 c 268 art 9 s 43] |
290.085 | [Repealed, 1987 c 268 art 1 s 127] |
290.086 | [Repealed, 1980 c 419 s 46] |
290.087 | [Repealed, 1980 c 419 s 46] |
290.088 | [Repealed, 1987 c 268 art 1 s 127] |
290.089 | [Repealed, 1987 c 268 art 1 s 127] |
290.09 | [Repealed, 1987 c 268 art 1 s 127] |
290.091 | Alternative minimum tax on preference items. |
290.092 | [Repealed, 1996 c 471 art 9 s 16] |
290.0921 | Corporate alternative minimum tax after 1989. |
290.0922 | Minimum fee; corporations; partnerships. |
290.093 | Tax computation for mutual savings banks conducting life insurance business. |
290.095 | Operating loss deduction. |
290.10 | Nondeductible items. |
290.101 | [Repealed, 1Sp1985 c 14 art 1 s 59] |
290.11 | [Repealed, 1988 c 719 art 3 s 11] |
290.12 | [Repealed, 1988 c 719 art 3 s 11] |
290.13 | [Repealed, 1987 c 268 art 1 s 127] |
290.131 | [Repealed, 1988 c 719 art 3 s 11] |
290.132 | [Repealed, 1988 c 719 art 3 s 11] |
290.133 | [Repealed, 1988 c 719 art 3 s 11] |
290.134 | [Repealed, 1988 c 719 art 3 s 11] |
290.135 | [Repealed, 1988 c 719 art 3 s 11] |
290.136 | [Repealed, 1988 c 719 art 3 s 11] |
290.137 | [Repealed, 1981 c 60 s 29] |
290.138 | [Repealed, 1988 c 719 art 3 s 11] |
290.139 | [Repealed, 1987 c 268 art 1 s 127] |
290.14 | [Repealed, 1988 c 719 art 3 s 11] |
290.15 | [Repealed, 1987 c 268 art 1 s 127] |
290.16 | [Repealed, 1987 c 268 art 1 s 127] |
290.165 | [Repealed, 1987 c 268 art 1 s 127] |
290.17 | Gross income, allocation to state. |
290.171 | Enactment of Multistate Tax Compact. |
290.172 | Commissioner of revenue. |
290.173 | Multistate Compact Advisory Committee. |
290.174 | Interstate audits. |
290.175 | [Repealed, 1987 c 268 art 1 s 127] |
290.18 | [Repealed, 1987 c 268 art 1 s 127] |
290.19 | [Repealed, 1987 c 268 art 1 s 127] |
290.191 | Apportionment of net income. |
290.20 | Net income; allocation to state, petition for other methods. |
290.21 | Deductions allowed to corporations. |
290.22 | Estates and trusts, imposition of tax. |
290.23 | [Repealed, 1Sp2001 c 5 art 7 s 66] |
290.24 | [Repealed, 1981 c 178 s 119] |
290.25 | [Repealed, 1Sp2001 c 5 art 7 s 66] |
290.26 | Exemption for individual retirement account. |
290.27 | [Repealed, 1981 c 178 s 119] |
290.28 | [Repealed, 1981 c 178 s 119] |
290.281 | Common trust fund. |
290.29 | [Repealed, 1990 c 480 art 1 s 45] |
290.30 | Fiduciaries, duty to pay tax. |
290.31 | Partnerships; individual liability of partners. |
290.311 | Partnership gross income. |
290.32 | Taxes for part of year, computation. |
290.33 | Taxable year extending into calendar years affected by different laws. |
290.34 | Corporations, special provisions. |
290.35 | [Repealed, 1Sp2001 c 5 art 9 s 30] |
290.36 | Investment companies; report of net income; computation of amount of income allocable to state. |
290.361 | [Repealed, 1987 c 268 art 1 s 127] |
290.362 | Renumbered 290.085 |
290.363 | [Repealed, 1980 c 419 s 46] |
290.37 | [Repealed, 1990 c 480 art 1 s 45] |
290.371 | Notice of business activities report. |
290.38 | [Repealed, 1990 c 480 art 1 s 45] |
290.39 | [Repealed, 1990 c 480 art 1 s 45] |
290.391 | [Repealed, 1990 c 480 art 1 s 45] |
290.40 | [Repealed, 1990 c 480 art 1 s 45] |
290.41 | [Repealed, 1990 c 480 art 1 s 45] |
290.42 | [Repealed, 1990 c 480 art 1 s 45] |
290.43 | [Repealed, 1990 c 480 art 1 s 45] |
290.431 | Nongame wildlife checkoff. |
290.432 | Corporate nongame wildlife checkoff. |
290.44 | [Repealed, 1990 c 480 art 1 s 45] |
290.45 | [Repealed, 1990 c 480 art 1 s 45] |
290.46 | [Repealed, 1990 c 480 art 1 s 45] |
290.47 | [Repealed, 1990 c 480 art 1 s 45] |
290.48 | Delinquent taxes, collection. |
290.49 | [Repealed, 1990 c 480 art 1 s 45] |
290.491 | Tax on gain; discharge in bankruptcy. |
290.50 | [Repealed, 1990 c 480 art 1 s 45] |
290.501 | [Repealed, 1983 c 342 art 1 s 44] |
290.51 | [Repealed, 1982 c 523 art 2 s 49] |
290.52 | [Repealed, 1990 c 480 art 2 s 18] |
290.521 | [Repealed, 1990 c 480 art 1 s 45] |
290.522 | [Repealed, 1990 c 480 art 1 s 45] |
290.523 | [Repealed, 1990 c 480 art 1 s 45] |
290.53 | |
290.531 | [Repealed, 1987 c 268 art 14 s 25] |
290.54 | [Repealed, 1990 c 480 art 1 s 45] |
290.56 | [Repealed, 1990 c 480 art 1 s 45] |
290.57 | [Repealed, 1990 c 480 art 1 s 45] |
290.58 | [Repealed, 1990 c 480 art 1 s 45] |
290.59 | [Repealed, 1990 c 480 art 1 s 45] |
290.60 | [Repealed, 1981 c 178 s 119] |
290.61 | [Repealed, 1989 c 184 art 1 s 20] |
290.611 | Disclosure of contents of tax returns prohibited in certain instances; penalty. |
290.612 | [Repealed, 1990 c 480 art 10 s 12] |
290.62 | Distribution of revenues. |
290.621 | Temporary |
290.623 | [Repealed, 1947 c 633 s 22] |
290.65 | [Repealed, 1990 c 480 art 1 s 45] |
290.66 | [Repealed, 1980 c 419 s 46] |
290.67 | [Repealed, 1965 c 45 s 73] |
290.68 | [Repealed, 1980 c 419 s 46] |
290.69 | [Repealed, 1980 c 419 s 46] |
290.91 | Destruction of returns. |
290.92 | Tax withheld at source upon wages; other payments. |
290.9201 | Tax on nonresident entertainers. |
290.921 | [Repealed, 1978 c 721 art 5 s 1] |
290.922 | [Repealed, 1978 c 721 art 5 s 1] |
290.923 | Tax withheld on royalties upon ore. |
290.93 | [Repealed, 1990 c 480 art 1 s 45] |
290.931 | [Repealed, 1990 c 480 art 1 s 45] |
290.932 | [Repealed, 1990 c 480 art 1 s 45] |
290.933 | [Repealed, 1990 c 480 art 1 s 45] |
290.934 | [Repealed, 1990 c 480 art 1 s 45] |
290.935 | [Repealed, 1990 c 480 art 1 s 45] |
290.936 | [Repealed, 1990 c 480 art 1 s 45] |
290.94 | Expired |
290.95 | [Repealed, 1980 c 419 s 46] |
290.96 | [Repealed, 1980 c 419 s 46] |
290.97 | Contracts with state; withholding. |
290.9705 | Surety deposits required for construction contracts. |
290.971 | |
290.972 | |
290.9725 | S corporation. |
290.9726 | Corporation taxable income taxed to shareholders. |
290.9727 | Tax on certain built-in gains. |
290.9728 | Tax on capital gains. |
290.9729 | Tax on passive investment income. |
290.973 | [Repealed, 1982 c 523 art 1 s 72] |
290.974 | [Repealed, 1990 c 480 art 1 s 45] |
290.9741 | Election by REMIC. |
290.9742 | REMIC income taxable to holders of interests. |
290.9743 | Election by FASIT. |
290.9744 | FASIT income taxable to holders of interests. |
290.975 | [Repealed, 1981 c 344 s 4] |
290.981 | [Repealed, 1977 c 423 art 2 s 20] |
290.982 | [Repealed, 1977 c 423 art 2 s 20] |
290.983 | [Repealed, 1977 c 423 art 2 s 20] |
290.984 | [Repealed, 1977 c 423 art 2 s 20] |
290.985 | [Repealed, 1977 c 423 art 2 s 20] |
290.986 | [Repealed, 1977 c 423 art 2 s 20] |
290.987 | [Repealed, 1977 c 423 art 2 s 20] |
290.988 | [Repealed, 1977 c 423 art 2 s 20] |
290.989 | [Repealed, 1977 c 423 art 2 s 20] |
290.99 | [Repealed, 1977 c 423 art 2 s 20] |
290.991 | [Repealed, 1977 c 423 art 2 s 20] |
290.992 | [Repealed, 1977 c 423 art 2 s 20] |
Official Publication of the State of Minnesota
Revisor of Statutes