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2008 Minnesota Statutes

This is a historical version of this statute chapter. Also view the most recent published version.

Chapter 290. Income and Franchise Taxes

Chapter Sections
Section Headnote
290.001MS 2006 Renumbered 15.001
290.01Definitions
290.011Repealed, 1984 c 514 art 2 s 36
290.012Repealed, 1Sp1985 c 14 art 1 s 59
290.013Repealed, 1987 c 268 art 1 s 127
290.014Jurisdiction to Tax in General
290.015Minimum Contacts Required for Jurisdiction to Tax Trade or Business
290.02Franchise Tax on Corporations Measured by Net Income
290.03Income Tax; Imposition, Classes of Taxpayers
290.031Repealed, 1978 c 721 art 5 s 1
290.032Lump-Sum Distribution Tax
290.04Liability for Tax
290.05Exempt Individuals, Organizations, Estates, Trusts
290.06Rates of Tax; Credits
290.0601Repealed, 1977 c 423 art 2 s 20
290.0602Repealed, 1977 c 423 art 2 s 20
290.0603Repealed, 1977 c 423 art 2 s 20
290.0604Repealed, 1977 c 423 art 2 s 20
290.0605Repealed, 1977 c 423 art 2 s 20
290.0606Repealed, 1977 c 423 art 2 s 20
290.0607Repealed, 1973 c 650 art 16 s 4
290.0608Repealed, 1977 c 423 art 2 s 20
290.0609Repealed, 1977 c 423 art 2 s 20
290.061MS 1953 Repealed, Ex1957 c 1 art 1 s 2
MS 1976 Repealed, 1977 c 423 art 2 s 20
290.0611Repealed, 1977 c 423 art 2 s 20
290.0612Repealed, 1977 c 423 art 2 s 20
290.0613Repealed, Ex1971 c 31 art 8 s 8
290.0614Repealed, 1977 c 423 art 2 s 20
290.0615Repealed, 1977 c 423 art 2 s 20
290.0616Repealed, 1977 c 423 art 2 s 20
290.0617Repealed, 1973 c 650 art 16 s 4
290.0618Repealed, 1977 c 423 art 2 s 20
290.062Expired
290.063Expired
290.064Expired
290.065Repealed, 1969 c 399 s 51
290.066Repealed, 1977 c 423 art 2 s 20
290.067Dependent Care Credit
290.0671Minnesota Working Family Credit
290.0672Long-Term Care Insurance Credit
290.0673Repealed, 1Sp2001 c 5 art 9 s 30
290.0674Minnesota Education Credit
290.0675Marriage Penalty Credit
290.0676Renumbered 270C.131
290.0677Military Service Credits
290.0679Assignment of Refund
290.068Credit for Increasing Research Activities
290.069Subdivisions renumbered, repealed, or no longer in effect
290.0691Repealed, 1992 c 511 art 9 s 7
290.07Net Income; Computation, Accounting Period
290.071Repealed, 1987 c 268 art 1 s 127
290.072Repealed, 1975 c 349 s 31
290.073Repealed, 1987 c 268 art 1 s 127
290.074Repealed, 1947 c 635 s 21
290.075Repealed, 1987 c 268 art 1 s 127
290.076Repealed, 1981 c 178 s 119
290.077Subdivisions renumbered, repealed, or no longer in effect
290.078Repealed, 1965 c 677 s 2
290.0781Repealed, 1982 c 523 art 1 s 72
290.079Repealed, 1987 c 268 art 1 s 127
290.08Repealed, 1987 c 268 art 1 s 127
290.0801Repealed, 1975 c 349 s 31
290.0802Subtraction for the Elderly and Disabled
290.081Income of Nonresidents, Reciprocity
290.082Repealed, 1987 c 268 art 9 s 43
290.085Repealed, 1987 c 268 art 1 s 127
290.086Repealed, 1980 c 419 s 46
290.087Repealed, 1980 c 419 s 46
290.088Repealed, 1987 c 268 art 1 s 127
290.089Repealed, 1987 c 268 art 1 s 127
290.09Repealed, 1987 c 268 art 1 s 127
290.091Alternative Minimum Tax on Preference Items
290.092Repealed, 1996 c 471 art 9 s 16
290.0921Corporate Alternative Minimum Tax after 1989
290.0922Minimum Fee; Corporations; Partnerships
290.093Tax Computation for Mutual Savings Banks Conducting Life Insurance Business
290.095Operating Loss Deduction
290.10Nondeductible Items.
290.101Repealed, 1Sp1985 c 14 art 1 s 59
290.11Repealed, 1988 c 719 art 3 s 11
290.12Repealed, 1988 c 719 art 3 s 11
290.13Repealed, 1987 c 268 art 1 s 127
290.131Repealed, 1988 c 719 art 3 s 11
290.132Repealed, 1988 c 719 art 3 s 11
290.133Repealed, 1988 c 719 art 3 s 11
290.134Repealed, 1988 c 719 art 3 s 11
290.135Repealed, 1988 c 719 art 3 s 11
290.136Repealed, 1988 c 719 art 3 s 11
290.137Repealed, 1981 c 60 s 29
290.138Repealed, 1988 c 719 art 3 s 11
290.139Repealed, 1987 c 268 art 1 s 127
290.14Repealed, 1988 c 719 art 3 s 11
290.15Repealed, 1987 c 268 art 1 s 127
290.16Repealed, 1987 c 268 art 1 s 127
290.165Repealed, 1987 c 268 art 1 s 127
290.17Gross Income, Allocation to State
290.171Enactment of Multistate Tax Compact
290.172Commissioner of Revenue
290.173Multistate Compact Advisory Committee
290.174Interstate Audits
290.175Repealed, 1987 c 268 art 1 s 127
290.18Repealed, 1987 c 268 art 1 s 127
290.19Repealed, 1987 c 268 art 1 s 127
290.191Apportionment of Net Income
290.20Net Income; Allocation to State
290.21Deductions Allowed to Corporations
290.22Estates and Trusts, Imposition of Tax
290.23Repealed, 1Sp2001 c 5 art 7 s 66
290.24Repealed, 1981 c 178 s 119
290.25Repealed, 1Sp2001 c 5 art 7 s 66
290.26Exemption for Individual Retirement Account
290.27Repealed, 1981 c 178 s 119
290.28Repealed, 1981 c 178 s 119
290.281Common Trust Fund
290.29Repealed, 1990 c 480 art 1 s 45
290.30Fiduciaries, Duty to Pay Tax
290.31Partnerships; Individual Liability of Partners
290.311Partnership Gross Income
290.32Taxes for Part of Year, Computation
290.33Taxable Year Extending into Calendar Years Affected by Different Laws
290.34Corporations, Special Provisions
290.35Repealed, 1Sp2001 c 5 art 9 s 30
290.36Investment Companies; Report of Net Income; Computation of Amount of Income Allocable to State
290.361Repealed, 1987 c 268 art 1 s 127
290.362Renumbered 290.085
290.363Repealed, 1980 c 419 s 46
290.37Repealed, 1990 c 480 art 1 s 45
290.371Notice of Business Activities Report
290.38Repealed, 1990 c 480 art 1 s 45
290.39Repealed, 1990 c 480 art 1 s 45
290.391Repealed, 1990 c 480 art 1 s 45
290.40Repealed, 1990 c 480 art 1 s 45
290.41Repealed, 1990 c 480 art 1 s 45
290.42Repealed, 1990 c 480 art 1 s 45
290.43Repealed, 1990 c 480 art 1 s 45
290.431Nongame Wildlife Checkoff
290.432Corporate Nongame Wildlife Checkoff
290.44Repealed, 1990 c 480 art 1 s 45
290.45Repealed, 1990 c 480 art 1 s 45
290.46Repealed, 1990 c 480 art 1 s 45
290.47Repealed, 1990 c 480 art 1 s 45
290.48Large Amounts of Cash; Presumption of Jeopardy
290.49Repealed, 1990 c 480 art 1 s 45
290.491Tax on Gain; Discharge in Bankruptcy
290.50Repealed, 1990 c 480 art 1 s 45
290.501Repealed, 1983 c 342 art 1 s 44
290.51Repealed, 1982 c 523 art 2 s 49
290.52Repealed, 1990 c 480 art 2 s 18
290.521Repealed, 1990 c 480 art 1 s 45
290.522Repealed, 1990 c 480 art 1 s 45
290.523Repealed, 1990 c 480 art 1 s 45
290.53Subdivisions renumbered, repealed, or no longer in effect
290.531Repealed, 1987 c 268 art 14 s 25
290.54Repealed, 1990 c 480 art 1 s 45
290.56Repealed, 1990 c 480 art 1 s 45
290.57Repealed, 1990 c 480 art 1 s 45
290.58Repealed, 1990 c 480 art 1 s 45
290.59Repealed, 1990 c 480 art 1 s 45
290.60Repealed, 1981 c 178 s 119
290.61Repealed, 1989 c 184 art 1 s 20
290.611Renumbered 270B.131
290.612Repealed, 1990 c 480 art 10 s 12
290.62Distribution of Revenues
290.621Temporary
290.623Repealed, 1947 c 633 s 22
290.65Repealed, 1990 c 480 art 1 s 45
290.66Repealed, 1980 c 419 s 46
290.67Repealed, 1965 c 45 s 73
290.68Repealed, 1980 c 419 s 46
290.69Repealed, 1980 c 419 s 46
290.91Renumbered 270C.20
290.92Tax Withheld at Source Upon Wages; Other Payments
290.9201Tax on Nonresident Entertainers
290.921Repealed, 1978 c 721 art 5 s 1
290.922Repealed, 1978 c 721 art 5 s 1
290.923Tax Withheld on Royalties Upon Ore
290.93Repealed, 1990 c 480 art 1 s 45
290.931Repealed, 1990 c 480 art 1 s 45
290.932Repealed, 1990 c 480 art 1 s 45
290.933Repealed, 1990 c 480 art 1 s 45
290.934Repealed, 1990 c 480 art 1 s 45
290.935Repealed, 1990 c 480 art 1 s 45
290.936Repealed, 1990 c 480 art 1 s 45
290.94Expired
290.95Repealed, 1980 c 419 s 46
290.96Repealed, 1980 c 419 s 46
290.97Repealed, 2005 c 151 art 1 s 117
290.9705Surety Deposits Required for Construction Contracts
290.971Subdivisions renumbered, repealed, or no longer in effect
290.972Subdivisions renumbered, repealed, or no longer in effect
290.9725S Corporation
290.9726Corporation Taxable Income Taxed to Shareholders
290.9727Tax on Certain Built-In Gains
290.9728Tax on Capital Gains
290.9729Tax on Passive Investment Income
290.973Repealed, 1982 c 523 art 1 s 72
290.974Repealed, 1990 c 480 art 1 s 45
290.9741Election by Remic
290.9742Remic Income Taxable to Holders of Interests
290.9743Election by Fasit
290.9744Fasit Income Taxable to Holders of Interests
290.975Repealed, 1981 c 344 s 4
290.981Repealed, 1977 c 423 art 2 s 20
290.982Repealed, 1977 c 423 art 2 s 20
290.983Repealed, 1977 c 423 art 2 s 20
290.984Repealed, 1977 c 423 art 2 s 20
290.985Repealed, 1977 c 423 art 2 s 20
290.986Repealed, 1977 c 423 art 2 s 20
290.987Repealed, 1977 c 423 art 2 s 20
290.988Repealed, 1977 c 423 art 2 s 20
290.989Repealed, 1977 c 423 art 2 s 20
290.99Repealed, 1977 c 423 art 2 s 20
290.991Repealed, 1977 c 423 art 2 s 20
290.992Repealed, 1977 c 423 art 2 s 20

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