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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 290. INCOME AND FRANCHISE TAXES

Table of Sections
Section Headnote
290.001 APPLICATION OF LAWS 2005, CHAPTER 56, TERMINOLOGY CHANGES.
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290.011 [Repealed, 1984 c 514 art 2 s 36]
290.012 [Repealed, 1Sp1985 c 14 art 1 s 59]
290.013 [Repealed, 1987 c 268 art 1 s 127]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290.031 [Repealed, 1978 c 721 art 5 s 1]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290.0601 [Repealed, 1977 c 423 art 2 s 20]
290.0602 [Repealed, 1977 c 423 art 2 s 20]
290.0603 [Repealed, 1977 c 423 art 2 s 20]
290.0604 [Repealed, 1977 c 423 art 2 s 20]
290.0605 [Repealed, 1977 c 423 art 2 s 20]
290.0606 [Repealed, 1977 c 423 art 2 s 20]
290.0607 [Repealed, 1973 c 650 art 16 s 4]
290.0608 [Repealed, 1977 c 423 art 2 s 20]
290.0609 [Repealed, 1977 c 423 art 2 s 20]
290.061 [MS 1953 Repealed, Ex1957 c 1 art 1 s 2290.061 MS 1976 Repealed, 1977 c 423 art 2 s 20]
290.0611 [Repealed, 1977 c 423 art 2 s 20]
290.0612 [Repealed, 1977 c 423 art 2 s 20]
290.0613 [Repealed, Ex1971 c 31 art 8 s 8]
290.0614 [Repealed, 1977 c 423 art 2 s 20]
290.0615 [Repealed, 1977 c 423 art 2 s 20]
290.0616 [Repealed, 1977 c 423 art 2 s 20]
290.0617 [Repealed, 1973 c 650 art 16 s 4]
290.0618 [Repealed, 1977 c 423 art 2 s 20]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290.065 [Repealed, 1969 c 399 s 51]
290.066 [Repealed, 1977 c 423 art 2 s 20]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290.0673 [Repealed, 1Sp2001 c 5 art 9 s 30]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 Renumbered 270C.131
290.0677 290.0677 MILITARY SERVICE 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290.0691 [Repealed, 1992 c 511 art 9 s 7]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290.071 [Repealed, 1987 c 268 art 1 s 127]
290.072 [Repealed, 1975 c 349 s 31]
290.073 [Repealed, 1987 c 268 art 1 s 127]
290.074 [Repealed, 1947 c 635 s 21]
290.075 [Repealed, 1987 c 268 art 1 s 127]
290.076 [Repealed, 1981 c 178 s 119]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.
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 Renumbered 270B.131
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 Renumbered 270C.20
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]