2015 Minnesota Statutes

CHAPTER 290. INCOME AND FRANCHISE TAXES

Table of Sections

Section	Headnote
290.001	MS 2006 [Renumbered 15.001]
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290.011	[Repealed, 1984 c 514 art 2 s 36]
290.012	[Repealed, 1Sp1985 c 14 art 1 s 59]
290.013	[Repealed, 1987 c 268 art 1 s 127]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290.031	[Repealed, 1978 c 721 art 5 s 1]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290.0601	[Repealed, 1977 c 423 art 2 s 20]
290.0602	[Repealed, 1977 c 423 art 2 s 20]
290.0603	[Repealed, 1977 c 423 art 2 s 20]
290.0604	[Repealed, 1977 c 423 art 2 s 20]
290.0605	[Repealed, 1977 c 423 art 2 s 20]
290.0606	[Repealed, 1977 c 423 art 2 s 20]
290.0607	[Repealed, 1973 c 650 art 16 s 4]
290.0608	[Repealed, 1977 c 423 art 2 s 20]
290.0609	[Repealed, 1977 c 423 art 2 s 20]
290.061	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0611	[Repealed, 1977 c 423 art 2 s 20]
290.0612	[Repealed, 1977 c 423 art 2 s 20]
290.0613	[Repealed, Ex1971 c 31 art 8 s 8]
290.0614	[Repealed, 1977 c 423 art 2 s 20]
290.0615	[Repealed, 1977 c 423 art 2 s 20]
290.0616	[Repealed, 1977 c 423 art 2 s 20]
290.0617	[Repealed, 1973 c 650 art 16 s 4]
290.0618	[Repealed, 1977 c 423 art 2 s 20]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290.065	[Repealed, 1969 c 399 s 51]
290.066	[Repealed, 1977 c 423 art 2 s 20]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290.0673	[Repealed, 1Sp2001 c 5 art 9 s 30]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	[Renumbered 270C.131 ]
290.0677	MILITARY SERVICE CREDITS.
290.0678	[Repealed, 1Sp2011 c 7 art 1 s 13]
290.0679	ASSIGNMENT OF REFUND.
290.068	CREDIT FOR INCREASING RESEARCH ACTIVITIES.
290.0681	CREDIT FOR HISTORIC STRUCTURE REHABILITATION.
290.069	Subdivisions renumbered, repealed, or no longer in effect
290.0691	[Repealed, 1992 c 511 art 9 s 7]
290.0692	SMALL BUSINESS INVESTMENT CREDIT.
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290.071	[Repealed, 1987 c 268 art 1 s 127]
290.072	[Repealed, 1975 c 349 s 31]
290.073	[Repealed, 1987 c 268 art 1 s 127]
290.074	[Repealed, 1947 c 635 s 21]
290.075	[Repealed, 1987 c 268 art 1 s 127]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	Subdivisions renumbered, repealed, or no longer in effect
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	[Repealed, 2013 c 143 art 13 s 24]
290.172	COMMISSIONER OF REVENUE.
290.173	[Repealed, 2013 c 143 art 13 s 24]
290.174	[Repealed, 2013 c 143 art 13 s 24]
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	[Repealed, 2014 c 308 art 9 s 94]
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	Subdivisions renumbered, repealed, or no longer in effect
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	Subdivisions renumbered, repealed, or no longer in effect
290.972	Subdivisions renumbered, repealed, or no longer in effect
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]