INCOME AND FRANCHISE TAXES

"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4

Additions to income, exempt-interest dividends, Minn. Laws 2010 c 389 art 3 s 8

Additions to income

Corporations, Minn. Laws 2011 c 8 s 4

Net operating losses, carrybacks, Minn. Laws 2011 c 112 art 6 s 1

Tuition and teacher expenses, Minn. Laws 2011 c 8 s 3

Additions to income

Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 5

Disregarded amount, Minn. Laws 2009 c 12 art 1 s 3

Motor vehicle sales taxes, Minn. Laws 2009 c 88 art 1 s 3

Unemployment compensation, Minn. Laws 2009 c 88 art 1 s 3

Additions to income

Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4

Foreign operating corporations, dividends, Minn. Laws 2008 c 366 art 4 s 5

Allocation of income, Minn. Laws 2006 c 259 art 1 s 4, 2006 c 283 s 2

Alternative minimum tax, net operating losses, Minn. Laws 2011 c 112 art 6 s 4, 7

Alternative minimum tax, Minn. Laws 2010 c 389 art 3 s 16, 17

Alternative minimum tax, Minn. Laws 2009 c 88 art 1 s 10

Alternative minimum tax

Charitable contributions, Minn. Laws 2008 c 366 art 4 s 12

Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 16

Alternative minimum tax

Exemption, Minn. Laws 2006 c 259 art 1 s 3

Minerals taxes, alternative minimum tax credit for, repeal, Minn. Laws 2006 c 259 art 12 s 16, 2006 c 259 art 12 s 17

Alternative minimum taxable income, Minn. Laws 2005 1Sp c 3 art 3 s 11

AmeriCorps awards

Subtractions from income, Minn. Laws 2008 c 366 art 4 s 4

Armed forces members, active service, Minn. Laws 2005 1Sp c 3 art 3 s 1, 6-9

Armed forces members, compensation

Subtractions from income, Minn. Laws 2008 c 154 art 11 s 11

Armed forces members, Minn. Laws 2011 c 112 art 1 s 2

Assessments, wages paid, changes in, reporting, Minn. Laws 2009 c 88 art 7 s 6

Bovine testing credit

Corporations, Minn. Laws 2008 c 366 art 4 s 7

Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 13

Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1

Business carried on partly outside of state

Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13, 14

Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s

Charitable contributions

Subtractions from income, Minn. Laws 2007 c 1 s 2

Computation of income, stock losses, Minn. Laws 2009 c 12 art 1 s 6

Computer technology donations deduction

Addition, Minn. Laws 2008 c 154 art 4 s 4

Contractors

Construction contractors, withholding, Minn. Laws 2008 c 154 art 3 s 8, 9

Federal form 1099s, filing, Minn. Laws 2008 c 154 art 3 s 1

Cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12

Corporations

Additions to income, Minn. Laws 2011 c 8 s 4

Nongame wildlife checkoff, Minn. Laws 2011 1Sp c 2 art 4 s 25

Refunds, delay, repeal of requirement, Minn. Laws 2011 c 8 s 8

Corporations

Nongame wildlife checkoff, use of funds, Minn. Laws 2010 c 361 art 4 s 68

Subtractions from income, small ethanol producer credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17

Corporations

Additions to income, Minn. Laws 2009 c 12 art 1 s 4

Subtractions from income, Minn. Laws 2009 c 12 art 1 s 5

Unitary businesses, designated member responsible for tax matters, Minn. Laws 2009 c 88 art 7 s 1

Corporations

Credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3

Cross-reference correction, Minn. Laws 2008 c 154 art 11 s 17, 18

Deductions, computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4

Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4, 6

Foreign operating corporations, see same under this topic

Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1

S corporations, see same under this topic

Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9

Unitary business, combined reports, Minn. Laws 2008 c 366 art 12 s 4, 5

Unitary group members, returns, filing, Minn. Laws 2008 c 366 art 12 s 1

Corporations

Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 10, 14

Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 16

Estimated taxes, filing extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21

Fees, cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12

Foreign operating corporations, Minn. Laws 2005 1Sp c 3 art 3 s 5

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 10, 11, 19

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 15

Refunds, electronic means, Minn. Laws 2005 c 151 art 6 s 1, 5, 7

Returns, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3

Corrections, Minn. Laws 2005 c 10 art 1 s 61

Corrections, Minn. Laws 2004 c 228 art 1 s 47

Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43

Credits

"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4

Education credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3

Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13

Working family credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3

Credits

Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43

Dependent care credit, Minn. Laws 2010 c 389 art 3 s 13

Historic structure rehabilitation tax credit, Minn. Laws 2010 c 216 s 11, 17

Increasing research activities, Minn. Laws 2010 c 216 s 10

Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62

Political contribution credit, Minn. Laws 2010 1Sp c 1 art 13 s 4

Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17

Working family credit, Minn. Laws 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13

Credits

Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9

Health insurance premiums credit, Minn. Laws 2009 c 3 s

K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9

Credits

Active military service, Minn. Laws 2008 c 154 art 3 s 5

Bovine testing credit, Minn. Laws 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7

Corporations, credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3

Dependent care credit, phaseout, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14

Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2

Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11

Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9

Working family credit, Minn. Laws 2008 c 154 art 11 s 15

Credits

Working family credit, expenditures, Minn. Laws 2007 c 147 art 19 s 3

Credits

Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1

Military service credit, Minn. Laws 2006 c 259 art 1 s 2

Credits

Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38

International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 5-7, 20

Taxes paid to another state, Minn. Laws 2005 c 151 art 6 s 11, 15

Working family credit, Minn. Laws 2005 c 151 art 6 s 16

Deductions, K-12 education expenses

Driving costs excluded, Minn. Laws 2009 c 88 art 7 s 7

Rules repealed, Minn. Laws 2009 c 88 art 7 s 11

Deductions, tsunami relief, contributions for, Minn. Laws 2005 c 1 s

Deductions

Federal update, Minn. Laws 2010 c 216 s 8

Haiti earthquake, charitable contributions, Minn. Laws 2010 c 187 s

Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17

Deductions

Computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4

Fines, fees, and penalties, not business expenses, Minn. Laws 2008 c 154 art 3 s 6

Teachers, expense deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7

Tuition deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7

Dependent care credit, phaseout

Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14

Dependent care credit, Minn. Laws 2010 c 389 art 3 s 13

Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9

Education credit expenditures, Minn. Laws 2011 1Sp c 9 art 10 s 3

Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38

Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13

Estimated taxes, short taxable year declarations, repeal, Minn. Laws 2008 c 366 art 12 s 8

Estimated taxes

Trusts, S corporations, and partnerships, Minn. Laws 2011 c 112 art 1 s 5-8

Underpayments, charges for, abatement, Minn. Laws 2011 c 112 art 1 s 1

Estimated taxes

Corporations, filling extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21

Declarations, Minn. Laws 2005 c 151 art 6 s 20, 21

Exclusions from income

Wages received as nonresident, Minn. Laws 2008 c 154 art 3 s 7

Exemptions, technical corrections, Minn. Laws 2010 c 382 s 60

Exemptions

Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13

Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2

Refining, Minn. Laws 2011 1Sp c 7 art 7 s 2, 3

Exemptions

International economic development zones, Minn. Laws 2006 c 259 art 13 s 13

Federal adjusted gross income, updates, Minn. Laws 2009 c 88 art 1 s 7

Federal form 1099s

Filing, Minn. Laws 2008 c 154 art 3 s 1

Returns, filing by payers of dividends, Minn. Laws 2008 c 154 art 11 s 4, 5

Federal law, 2006 changes, conforming amendments, Minn. Laws 2007 c 1 s 1-1::3

Federal stimulus funding law, changes related to, special timing account, Minn. Laws 2009 c 88 art 12 s 21

Federal update

Latest update, Minn. Laws 2011 1Sp c 7 art 2 s 1-7, 2011 1Sp c 7 art 10 s 7

Tax year 2010, Minn. Laws 2011 c 8 s 1, 2, 5, 6

Federal update, Minn. Laws 2010 c 216 s 7-9, 14, 15

Federal update, Minn. Laws 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2

Federal update, Minn. Laws 2008 c 154 art 4 s

Federal update, Minn. Laws 2006 c 259 art 2 s

Federal update, Minn. Laws 2005 1Sp c 3 art 4 s 2-15, 2005 1Sp c 7 s 39

Filing, armed forces members, Minn. Laws 2011 c 112 art 1 s 2

Financial institutions

Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 14

Financial institutions

Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 14

Fines and penalties deducted from federal income

Additions to income, Minn. Laws 2008 c 154 art 3 s 2, 4

Foreign operating corporations

Definition, Minn. Laws 2008 c 366 art 4 s 3

Dividends, additions to income, Minn. Laws 2008 c 366 art 4 s 5

Payroll, Minn. Laws 2008 c 366 art 12 s 2

Royalties and fees, Minn. Laws 2008 c 366 art 4 s 6

Unitary group members of, interest and intangible expenses, Minn. Laws 2008 c 366 art 4 s 5

Franchise taxes, job opportunity building zone companies, exclusion, Minn. Laws 2011 c 112 art 6 s 5, 6

Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7

Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13

Health insurance premiums credit, Minn. Laws 2009 c 3 s , 2009 c 88 art 12 s 4

Income Tax Microdata Coordinating Committee, sunset, Minn. Laws 2009 c 88 art 11 s 2

Individual income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3

Individuals, date of birth, Minn. Laws 2008 c 154 art 11 s 2

Individuals

Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 8

Subtractions from income, youth works benefits, Minn. Laws 2005 c 151 art 6 s 9

Information returns, Section 1031 transactions, Minn. Laws 2009 c 88 art 7 s 2, 3

Instruction books, local use tax instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3

Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2, 5

Internal Revenue Code, federal update, Minn. Laws 2006 c 259 art 2 s

International economic development zone

Credits, Minn. Laws 2005 1Sp c 3 art 10 s 5-7

Exemption, Minn. Laws 2005 1Sp c 3 art 10 s 2-4, 8

Jobs credit, Minn. Laws 2005 1Sp c 3 art 10 s 20

Investment companies

Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13

Job opportunity building zone companies, franchise taxes, Minn. Laws 2011 c 112 art 6 s 5, 6

Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 13, 14

Joint returns, requests for calculation of separate liability, Minn. Laws 2005 c 151 art 6 s 4

Jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s

K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9

Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18

Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62

Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2

Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11

Military service credit, Minn. Laws 2006 c 259 art 1 s 2

Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2

Mining companies

Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1

National Guard

Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11

Subtractions from income, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14

Net income, rollovers to Roth accounts, Minn. Laws 2011 c 8 s 2

Net operating loss carrybacks, Minn. Laws 2010 c 216 s 13

Net operating losses

Additions to income, Minn. Laws 2011 c 112 art 6 s 1

Alternative minimum tax, Minn. Laws 2011 c 112 art 6 s 4, 7

Nongame wildlife checkoff

Corporations, Minn. Laws 2011 1Sp c 2 art 4 s 25

Individuals, Minn. Laws 2011 1Sp c 2 art 4 s 24

Nongame wildlife checkoff, Minn. Laws 2005 1Sp c 3 art 11 s 4

Nonresidents, computation of tax, Minn. Laws 2011 c 112 art 6 s 3

Nonresidents

Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18

Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1

Rates, Minn. Laws 2010 c 389 art 3 s 12

Reciprocity, Minn. Laws 2010 c 389 art 3 s 15

Nonresidents, Minn. Laws 2009 c 88 art 1 s 8

Nonresidents

Allocation of income to other states, Minn. Laws 2006 c 259 art 1 s 4

Organ donors, Minn. Laws 2005 1Sp c 3 art 3 s 7

Part-year residents, Minn. Laws 2009 c 88 art 1 s 8

Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1

Partnerships

Composite estimated taxes, Minn. Laws 2011 c 112 art 1 s 3

Estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7

Partnerships

Filing, extension, Minn. Laws 2008 c 366 art 4 s 2

Gross income of partners, repeal, Minn. Laws 2008 c 366 art 12 s 8

Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7

Partnerships

With nonresident partners, composite returns, Minn. Laws 2005 1Sp c 3 art 3 s 2

Withholding, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

Political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22

Property tax refunds, Minn. Laws 2009 c 88 art 1 s 11

Reciprocity, Wisconsin

Benchmark study, Minn. Laws 2011 1Sp c 7 art 1 s 1, 9, 12

New agreement, negotiations, Minn. Laws 2011 1Sp c 7 art 1 s 11

Refund anticipation loans and checks, Minn. Laws 2009 c 88 art 12 s 1

Refunds, invalid addresses, Minn. Laws 2010 c 389 art 3 s 6

Refunds, political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22

Regulated investment companies, Minn. Laws 2010 c 389 art 3 s 3

Returns

Filing times, Minn. Laws 2010 c 389 art 3 s 4

Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7

Returns

Electronic filing, Minn. Laws 2006 c 259 art 8 s 1, 2006 c 259 art 8 s 2

Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8

Returns

Corporations, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3

Failure to file, extended delinquency penalties, Minn. Laws 2005 c 151 art 9 s 17

Revenue recapture

Income threshold for, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 1

Roth accounts, federal treatment, Minn. Laws 2011 c 8 s 2

S corporations, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-8

S corporations

Bovine testing credit, Minn. Laws 2008 c 366 art 4 s 7

Filing, extension, Minn. Laws 2008 c 366 art 4 s 2

Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7

Sick pay benefits, third-party payers, Minn. Laws 2011 c 112 art 1 s 4

Small business investment tax credit

Amount, Minn. Laws 2010 c 216 s 12

Data classification, Minn. Laws 2010 c 216 s 1

Generally, Minn. Laws 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19

Qualified small businesses and investors, certification, Minn. Laws 2010 c 216 s 2, 2010 c 389 art 3 s 19

State elections campaign fund checkoff, Minn. Laws 2010 c 327 s 28

Subtractions from income, armed forces members, compensation, Minn. Laws 2011 c 112 art 6 s 2

Subtractions from income

Corporations, Minn. Laws 2009 c 12 art 1 s 5

Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6

Subtractions from income

Active military service compensation, Minn. Laws 2008 c 366 art 4 s 4, 17

AmeriCorps awards, Minn. Laws 2008 c 366 art 4 s 4

Armed forces members, compensation, Minn. Laws 2008 c 154 art 11 s 11

Federal law, changes to conform to, Minn. Laws 2008 c 154 art 11 s 12

National Guard compensation, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14

Subtractions from income

Charitable contributions, Minn. Laws 2007 c 1 s 2

Tax preparers, reckless disregard, Minn. Laws 2005 c 151 art 6 s 6

Tax preparers, see under TAXES

Tax preparers

Failure to include preparer number, Minn. Laws 2008 c 154 art 11 s 10

Tax shelter disclosures, correction, Minn. Laws 2008 c 154 art 11 s 9

Teachers, expense deduction

Addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7

Trades or businesses

Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 13

Trusts, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7

Tuition deduction, addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7

Tuition expenses, dependent care credit, Minn. Laws 2009 c 12 art 1 s 8

Withholding statements, Minn. Laws 2010 c 389 art 3 s 2

Withholding

Entertainers and public speakers, exemption, Minn. Laws 2011 1Sp c 7 art 1 s 2

W-2s, corrections, Minn. Laws 2011 c 8 s 7

Withholding

Differential wages of armed forces members on active duty, Minn. Laws 2009 c 12 art 1 s 12

Failure to withhold, treating employee as nonemployee, Minn. Laws 2009 c 88 art 7 s 5

Withholding

Construction contractors, Minn. Laws 2008 c 154 art 3 s 8

Federal backup withholding, Minn. Laws 2008 c 366 art 12 s 6

Returns, electronic filing by employers, Minn. Laws 2008 c 154 art 11 s 3

Third-party bulk filers, Minn. Laws 2008 c 366 art 12 s 7

Withholding

Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s

Exemption certificates, statements without basis, Minn. Laws 2005 c 151 art 9 s 18

Out-of-state contractors, payments to, Minn. Laws 2005 1Sp c 3 art 3 s 15

Partnerships, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4

Payroll deduction, Minn. Laws 2005 c 151 art 9 s 20

Working family credit, Minn. Laws 2011 1Sp c 9 art 10 s 3

Working family credit

Expenditures, Minn. Laws 2010 1Sp c 1 art 25 s 13

TANF funding, Minn. Laws 2010 1Sp c 1 art 25 s 3

Technical corrections, Minn. Laws 2010 c 389 art 3 s 14

Working family credit

Inflation adjustments, Minn. Laws 2009 c 88 art 7 s 8

Obsolete language eliminated, Minn. Laws 2009 c 88 art 7 s 8

Working family credit

Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 15

Working family credit, Minn. Laws 2005 c 151 art 6 s 16

Youth works benefits, subtraction, Minn. Laws 2005 c 151 art 6 s 13