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290.011 | [Repealed, 1984 c 514 art 2 s 36] |
290.012 | [Repealed, 1Sp1985 c 14 art 1 s 59] |
290.013 | [Repealed, 1987 c 268 art 1 s 127] |
290.0131 | INDIVIDUALS; ADDITIONS TO FEDERAL TAXABLE INCOME. |
290.0132 | INDIVIDUALS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME. |
290.0133 | CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME. |
290.0134 | CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME. |
290.0135 | BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY. |
290.0136 | CERTAIN PREFERRED STOCK LOSSES. |
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290.031 | [Repealed, 1978 c 721 art 5 s 1] |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290.0601 | [Repealed, 1977 c 423 art 2 s 20] |
290.0602 | [Repealed, 1977 c 423 art 2 s 20] |
290.0603 | [Repealed, 1977 c 423 art 2 s 20] |
290.0604 | [Repealed, 1977 c 423 art 2 s 20] |
290.0605 | [Repealed, 1977 c 423 art 2 s 20] |
290.0606 | [Repealed, 1977 c 423 art 2 s 20] |
290.0607 | [Repealed, 1973 c 650 art 16 s 4] |
290.0608 | [Repealed, 1977 c 423 art 2 s 20] |
290.0609 | [Repealed, 1977 c 423 art 2 s 20] |
290.061 | MS 1976 [Repealed, 1977 c 423 art 2 s 20] |
290.0611 | [Repealed, 1977 c 423 art 2 s 20] |
290.0612 | [Repealed, 1977 c 423 art 2 s 20] |
290.0613 | [Repealed, Ex1971 c 31 art 8 s 8] |
290.0614 | [Repealed, 1977 c 423 art 2 s 20] |
290.0615 | [Repealed, 1977 c 423 art 2 s 20] |
290.0616 | [Repealed, 1977 c 423 art 2 s 20] |
290.0617 | [Repealed, 1973 c 650 art 16 s 4] |
290.0618 | [Repealed, 1977 c 423 art 2 s 20] |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290.065 | [Repealed, 1969 c 399 s 51] |
290.066 | [Repealed, 1977 c 423 art 2 s 20] |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290.0673 | [Repealed, 1Sp2001 c 5 art 9 s 30] |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290.0678 | [Repealed, 1Sp2011 c 7 art 1 s 13] |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. |
290.0685 | CREDIT FOR PARENTS OF STILLBORN CHILDREN. |
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] |
Official Publication of the State of Minnesota
Revisor of Statutes