Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
290.281 COMMON TRUST FUND.
Subdivision 1. Not taxed; defined. A common trust fund shall not be subject to taxation
under this chapter and the definitions provided in and the provisions of section 584 of the Internal
Revenue Code shall apply.
Subd. 2.[Repealed, 1982 c 523 art 1 s 72]
Subd. 3.[Repealed, 1982 c 523 art 1 s 72]
Subd. 4.[Repealed, 1982 c 523 art 1 s 72]
Subd. 5.[Repealed, 1990 c 480 art 1 s 45]
Subd. 6.[Repealed, 1982 c 523 art 1 s 72]
History: 1945 c 604 s 14; 1974 c 6 s 2; 1975 c 349 s 30; 1981 c 178 s 76; 1982 c 523 art
1 s 32; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s
49; 1Sp1986 c 1 art 1 s 9; art 3 s 14; 1987 c 268 art 126; 1988 c 719 art 3 s 12; 1989 c 28 s
25; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s
14; 1994 c 587 art 1 s 24
Subdivision 1. Not taxed; defined. A common trust fund shall not be subject to taxation
under this chapter and the definitions provided in and the provisions of section 584 of the Internal
Revenue Code shall apply.
Subd. 2.[Repealed, 1982 c 523 art 1 s 72]
Subd. 3.[Repealed, 1982 c 523 art 1 s 72]
Subd. 4.[Repealed, 1982 c 523 art 1 s 72]
Subd. 5.[Repealed, 1990 c 480 art 1 s 45]
Subd. 6.[Repealed, 1982 c 523 art 1 s 72]
History: 1945 c 604 s 14; 1974 c 6 s 2; 1975 c 349 s 30; 1981 c 178 s 76; 1982 c 523 art
1 s 32; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s
49; 1Sp1986 c 1 art 1 s 9; art 3 s 14; 1987 c 268 art 126; 1988 c 719 art 3 s 12; 1989 c 28 s
25; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s
14; 1994 c 587 art 1 s 24
Official Publication of the State of Minnesota
Revisor of Statutes