2023 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290.011	[Repealed, 1984 c 514 art 2 s 36]
290.0111	MS 2022 [Repealed, 2023 c 1 s 30]
290.012	[Repealed, 1Sp1985 c 14 art 1 s 59]
290.0121	DEPENDENT EXEMPTION.
290.0122	ITEMIZED DEDUCTIONS.
290.0123	STANDARD DEDUCTION.
290.013	[Repealed, 1987 c 268 art 1 s 127]
290.0131	INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME.
290.0132	INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS 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.
290.0137	ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS.
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290.031	[Repealed, 1978 c 721 art 5 s 1]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.
290.033	NET INVESTMENT INCOME 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290.0601	[Repealed, 1977 c 423 art 2 s 20]
290.0602	[Repealed, 1977 c 423 art 2 s 20]
290.0603	[Repealed, 1977 c 423 art 2 s 20]
290.0604	[Repealed, 1977 c 423 art 2 s 20]
290.0605	[Repealed, 1977 c 423 art 2 s 20]
290.0606	[Repealed, 1977 c 423 art 2 s 20]
290.0607	[Repealed, 1973 c 650 art 16 s 4]
290.0608	[Repealed, 1977 c 423 art 2 s 20]
290.0609	[Repealed, 1977 c 423 art 2 s 20]
290.061	MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0611	[Repealed, 1977 c 423 art 2 s 20]
290.0612	[Repealed, 1977 c 423 art 2 s 20]
290.0613	[Repealed, Ex1971 c 31 art 8 s 8]
290.0614	[Repealed, 1977 c 423 art 2 s 20]
290.0615	[Repealed, 1977 c 423 art 2 s 20]
290.0616	[Repealed, 1977 c 423 art 2 s 20]
290.0617	[Repealed, 1973 c 650 art 16 s 4]
290.0618	[Repealed, 1977 c 423 art 2 s 20]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290.065	[Repealed, 1969 c 399 s 51]
290.066	[Repealed, 1977 c 423 art 2 s 20]
290.0661	MINNESOTA CHILD TAX CREDIT.
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290.0673	[Repealed, 1Sp2001 c 5 art 9 s 30]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.
290.0682	STUDENT LOAN CREDIT.
290.0683	MINNESOTA HOUSING TAX CREDIT.
290.0684	SECTION 529 PLAN CREDIT.
290.0685	CREDIT FOR PARENTS OF STILLBORN CHILDREN.
290.0686	CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S LICENSURE FIELD.
290.0688	CREDIT FOR SUSTAINABLE AVIATION FUEL.
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.
290.0693	RENTER'S CREDIT.
290.0694	CREDIT FOR SALES OF MANUFACTURED HOME PARKS TO COOPERATIVES.
290.0695	SHORT LINE RAILROAD INFRASTRUCTURE MODERNIZATION 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.
290.433	EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM 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	[Repealed, 1Sp2017 c 1 art 17 s 5]
290.9744	[Repealed, 1Sp2017 c 1 art 17 s 5]
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]
290.993	SPECIAL LIMITED ADJUSTMENT.