MN Legislature

Menu

Revisor of Statutes Menu

Authenticate

Pdf

2017 Minnesota Statutes

This chapter has been affected by law enacted during the 2018 legislative session. More info...

Note: see session law sections for effective dates.

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290.011 [Repealed, 1984 c 514 art 2 s 36]
290.012 [Repealed, 1Sp1985 c 14 art 1 s 59]
290.013 [Repealed, 1987 c 268 art 1 s 127]
290.0131 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.
290.0137 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290.031 [Repealed, 1978 c 721 art 5 s 1]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.
290.04 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290.0601 [Repealed, 1977 c 423 art 2 s 20]
290.0602 [Repealed, 1977 c 423 art 2 s 20]
290.0603 [Repealed, 1977 c 423 art 2 s 20]
290.0604 [Repealed, 1977 c 423 art 2 s 20]
290.0605 [Repealed, 1977 c 423 art 2 s 20]
290.0606 [Repealed, 1977 c 423 art 2 s 20]
290.0607 [Repealed, 1973 c 650 art 16 s 4]
290.0608 [Repealed, 1977 c 423 art 2 s 20]
290.0609 [Repealed, 1977 c 423 art 2 s 20]
290.061 MS 1976 [Repealed, 1977 c 423 art 2 s 20]
290.0611 [Repealed, 1977 c 423 art 2 s 20]
290.0612 [Repealed, 1977 c 423 art 2 s 20]
290.0613 [Repealed, Ex1971 c 31 art 8 s 8]
290.0614 [Repealed, 1977 c 423 art 2 s 20]
290.0615 [Repealed, 1977 c 423 art 2 s 20]
290.0616 [Repealed, 1977 c 423 art 2 s 20]
290.0617 [Repealed, 1973 c 650 art 16 s 4]
290.0618 [Repealed, 1977 c 423 art 2 s 20]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290.065 [Repealed, 1969 c 399 s 51]
290.066 [Repealed, 1977 c 423 art 2 s 20]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290.0673 [Repealed, 1Sp2001 c 5 art 9 s 30]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.
290.0682 STUDENT LOAN 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.
290.069 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 [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]

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569