2005 Minnesota Statutes

CHAPTER 290. Income and franchise taxes

Table of Sections

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290.011	[Repealed, 1984 c 514 art 2 s 36]
290.012	[Repealed, 1Sp1985 c 14 art 1 s 59]
290.013	[Repealed, 1987 c 268 art 1 s 127]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290.031	[Repealed, 1978 c 721 art 5 s 1]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290.0601	[Repealed, 1977 c 423 art 2 s 20]
290.0602	[Repealed, 1977 c 423 art 2 s 20]
290.0603	[Repealed, 1977 c 423 art 2 s 20]
290.0604	[Repealed, 1977 c 423 art 2 s 20]
290.0605	[Repealed, 1977 c 423 art 2 s 20]
290.0606	[Repealed, 1977 c 423 art 2 s 20]
290.0607	[Repealed, 1973 c 650 art 16 s 4]
290.0608	[Repealed, 1977 c 423 art 2 s 20]
290.0609	[Repealed, 1977 c 423 art 2 s 20]
290.061	[MS 1976 Repealed, 1977 c 423 art 2 s 20]
290.0611	[Repealed, 1977 c 423 art 2 s 20]
290.0612	[Repealed, 1977 c 423 art 2 s 20]
290.0613	[Repealed, Ex1971 c 31 art 8 s 8]
290.0614	[Repealed, 1977 c 423 art 2 s 20]
290.0615	[Repealed, 1977 c 423 art 2 s 20]
290.0616	[Repealed, 1977 c 423 art 2 s 20]
290.0617	[Repealed, 1973 c 650 art 16 s 4]
290.0618	[Repealed, 1977 c 423 art 2 s 20]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290.065	[Repealed, 1969 c 399 s 51]
290.066	[Repealed, 1977 c 423 art 2 s 20]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290.0673	[Repealed, 1Sp2001 c 5 art 9 s 30]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.
290.0676	Explore Minnesota Tourism tax report.
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290.0691	[Repealed, 1992 c 511 art 9 s 7]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290.071	[Repealed, 1987 c 268 art 1 s 127]
290.072	[Repealed, 1975 c 349 s 31]
290.073	[Repealed, 1987 c 268 art 1 s 127]
290.074	[Repealed, 1947 c 635 s 21]
290.075	[Repealed, 1987 c 268 art 1 s 127]
290.076	[Repealed, 1981 c 178 s 119]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290.078	[Repealed, 1965 c 677 s 2]
290.0781	[Repealed, 1982 c 523 art 1 s 72]
290.079	[Repealed, 1987 c 268 art 1 s 127]
290.08	[Repealed, 1987 c 268 art 1 s 127]
290.0801	[Repealed, 1975 c 349 s 31]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.
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	Large amounts of cash; presumption of jeopardy.
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.
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	[Repealed, 2005 c 151 art 1 s 117]
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]