Minnesota Office of the Revisor of Statutes
[*Add Subtitle/link: Office]

Menu

Revisor of Statutes Menu

Select Index

2010 Minnesota Statutes Index (topics)

PARTNERSHIPS

See also INCORPORATION

1994 act, citation, Minn. Statutes 2010 323A.1201

Access to data, see Records and record keeping under this topic

Accounting and bookkeeping

Transferees' rights and duties, Minn. Statutes 2010 323A.0503

Addresses, changes, filing, Minn. Statutes 2010 5.29

Advances to partnership, Minn. Statutes 2010 323A.0401

Agents

Access to records, Minn. Statutes 2010 323A.0403

Partners acting as, see Partners under this topic

Partnership authority statements, Minn. Statutes 2010 323A.0303

Purported partners, Minn. Statutes 2010 323A.0308

Registered, changes, Minn. Statutes 2010 5.29

Service of process on, see same under this topic

Agricultural land, acquisition of title, Minn. Statutes 2010 500.221, 2010 500.24

Agriculture Department

Promotional activities, authority to enter, Minn. Statutes 2010 17.101

Alarm and communication systems, see under ELECTRICAL SYSTEMS

American employers, partnerships defined as, Minn. Statutes 2010 268.035

Answers, time, Minn. Statutes 2010 5.25

Appearance for, exception to unauthorized practice of law, Minn. Statutes 2010 481.02

Applicants, human services, see HUMAN SERVICES

Aquatennial, trademarks and trade names, Minn. Statutes 2010 333.14 to 2010 333.16

Aquatic pest control applicators, licenses, Minn. Statutes 2010 18B.32

Arbitration, dispute settlement, winding up activities, Minn. Statutes 2010 323A.0803

Architects, licenses, Minn. Statutes 2010 326.02, 2010 326.14

Assets

Buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Winding up activities, Minn. Statutes 2010 323A.0803, 2010 323A.0807

Assignment for benefit of creditors

Assignees, enforcement, partners' contributions, winding up, Minn. Statutes 2010 323A.0807

Events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Assumed names, Minn. Statutes 2010 323A.0105

Attorney fees, buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Authority to enter into partnership

Hospital authorities, Minn. Statutes 2010 144.581

Nonprofit corporations, Minn. Statutes 2010 317A.161

Authorized farm partnerships, Minn. Statutes 2010 500.24

Books, see Records and record keeping under this topic

Business affairs, see Winding up under this topic

Business association, partnerships defined as, Minn. Statutes 2010 345.31

Business entities, partnerships defined as, Minn. Statutes 2010 60K.31

Business offices, see Chief executive offices under this topic

Business, conducting

Continuation of partnership after dissolution, Minn. Statutes 2010 323A.0802

Definite term partnerships, continuation after expiration, Minn. Statutes 2010 323A.0406

Dissociated partners, continuing use of names, effect on liability, Minn. Statutes 2010 323A.0705

Events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Particular undertaking partnerships, continuation after completion, Minn. Statutes 2010 323A.0406

Partners' rights, Minn. Statutes 2010 323A.0301, 2010 323A.0401, 2010 323A.0403, 2010 323A.0603

Suspension of rights, corporate partners, Minn. Statutes 2010 323A.0601

Transferees' rights and duties, Minn. Statutes 2010 323A.0503

Unlawful events, causing dissolution, Minn. Statutes 2010 323A.0801

Winding up, see same under this topic

Certificates and certification

Limited partnership, conversion to, Minn. Statutes 2010 323A.0902

Certified copies

Effect and place of filing, Minn. Statutes 2010 323A.0105

Partnership authority statements, Minn. Statutes 2010 323A.0303

Recording, Minn. Statutes 2010 323A.0101, 2010 323A.0105

Certified public accountants, see Licenses under CERTIFIED PUBLIC ACCOUNTANTS

Chief executive offices

Governing law, Minn. Statutes 2010 323A.0106

Merger statements, Minn. Statutes 2010 323A.0907

Partnership authority statements, Minn. Statutes 2010 323A.0303

Qualification statements, Minn. Statutes 2010 323A.1001

Records to be kept at, Minn. Statutes 2010 323A.0403

Surviving entities, Minn. Statutes 2010 323A.0905, 2010 323A.0906

Collection agencies, see COLLECTION AGENCIES

Complaints, answers, time, Minn. Statutes 2010 5.25

Consent, Minn. Statutes 2010 323A.0401

Consolidations, see DEED TAXES

Contracts and agreements

Membership camping, Minn. Statutes 2010 82A.04

Partnership agreements, see same under this topic

Control share acquisitions, see under BUSINESS CORPORATIONS

Controlling person, partnerships defined as, Minn. Statutes 2010 144A.01

Conversion to limited liability partnership, see under LIMITED LIABILITY PARTNERSHIPS

Conversion to limited partnership

Deed taxes, Minn. Statutes 2010 287.21

Effect, entity unchanged, Minn. Statutes 2010 323A.0904

Generally, Minn. Statutes 2010 323A.0902

Methods of conversion, nonexclusive, Minn. Statutes 2010 323A.0908

Conversion to partnership

Deed taxes, Minn. Statutes 2010 287.21

Effect, entity unchanged, Minn. Statutes 2010 323A.0904

Generally, Minn. Statutes 2010 323A.0903

Methods of conversion, nonexclusive, Minn. Statutes 2010 323A.0908

Copartnerships

Auctioneers, licenses, Minn. Statutes 2010 330.01

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Defined as owners, Minn. Statutes 2010 171.01

Transient merchants, Minn. Statutes 2010 329.099, 2010 329.11

Copies, fees, Minn. Statutes 2010 323A.0403

Corporate and partnership farming, see CORPORATE AND PARTNERSHIP FARMING

Credit, Minn. Statutes 2010 334.022

Creditors, agreements by

Dissociated partners, release of liability, Minn. Statutes 2010 323A.0703

Currency exchanges, see CURRENCY EXCHANGES

Damages

Buyout price, offset, Minn. Statutes 2010 323A.0701

Wrongful dissociation, Minn. Statutes 2010 323A.0602, 2010 323A.0701

Data, see Tax returns under this topic

Death of partner, see Deceased partners under this topic

Debt prorating companies, see DEBT PRORATING COMPANIES

Debtors in bankruptcy

Defined, Minn. Statutes 2010 323A.0101

Events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Judgments, partners' personal liability, Minn. Statutes 2010 323A.0307

Wrongful dissociation of partners, Minn. Statutes 2010 323A.0602

Debts, see Indebtedness under this topic

Deceased partners

Dissolution, causes, Minn. Statutes 2010 323A.0801

Distribution of entire transferable interest, Minn. Statutes 2010 323A.0601

Expulsion, Minn. Statutes 2010 323A.0103, 2010 323A.0601, 2010 323A.0602

Liability, contributions, Minn. Statutes 2010 323A.0601

Deferred payments, Minn. Statutes 2010 323A.0701

Definite term partnerships

Continuation after expiration, partners' rights and duties, Minn. Statutes 2010 323A.0406

Events causing dissolution, Minn. Statutes 2010 323A.0801

Presumptions, Minn. Statutes 2010 323A.0406

Wrongful dissociation of partners, Minn. Statutes 2010 323A.0602, 2010 323A.0701

Definitions

Agricultural development, Minn. Statutes 2010 41C.02

Business corporations, Minn. Statutes 2010 302A.011

Commercial Code, Minn. Statutes 2010 336.8-103

Community Emergency Response Hazardous Substances Protection Act, Minn. Statutes 2010 299F.092

Deed taxes, Minn. Statutes 2010 287.20

Entity, partnership defined as, Minn. Statutes 2010 501B.64

Fraudulent Transfer Act, Minn. Statutes 2010 513.41

Human Rights Act, Minn. Statutes 2010 363A.03

Income and franchise taxes, Minn. Statutes 2010 290.01

Insurance law, Minn. Statutes 2010 60K.31

Investments of Insurers Act, Minn. Statutes 2010 60L.01

Limited liability companies, Minn. Statutes 2010 322B.03

Limited partnerships, Minn. Statutes 2010 323A.0901

Multistate Tax Compact, Minn. Statutes 2010 290.171

Nonprofit corporations, Minn. Statutes 2010 317A.011

Occupational safety and health, Minn. Statutes 2010 182.651

Pass-through entity, partnership defined as, Minn. Statutes 2010 501B.64

Public Safety Department, Minn. Statutes 2010 299A.11

Small Employer Health Benefit Act, Minn. Statutes 2010 62L.02

Unemployment Insurance Law, Minn. Statutes 2010 268.035

Uniform Partnership Act, 1994, Minn. Statutes 2010 323A.0101, 2010 323A.0502, 2010 323A.0901

Denial statements, Minn. Statutes 2010 323A.0304

Dentists, dividing fees, exemptions, Minn. Statutes 2010 150A.11

Detectives, see Partnerships under DETECTIVES

Disclosure, partnership tax returns, Minn. Statutes 2010 270B.03

Disputes, settlement

Partners' consent, Minn. Statutes 2010 323A.0401

Partnership agreements, amendments, Minn. Statutes 2010 323A.0401

Winding up activities, Minn. Statutes 2010 323A.0803

Dissociation of partners

Buyouts, Minn. Statutes 2010 323A.0701, 2010 323A.0906

Dissociated partners, Minn. Statutes 2010 323A.0701 to 2010 323A.0705, 2010 323A.0906

Effect of dissociation, Minn. Statutes 2010 323A.0603

Events causing, generally, Minn. Statutes 2010 323A.0601

Expulsion of partners, see same under this topic

Financial statements, Minn. Statutes 2010 323A.0701

Indemnification, Minn. Statutes 2010 323A.0701

Lawsuits, Minn. Statutes 2010 323A.0405, 2010 323A.0701

Mergers, effect, Minn. Statutes 2010 323A.0906

Partnership agreement provisions, Minn. Statutes 2010 323A.0103

Power to dissociate, Minn. Statutes 2010 323A.0602

Statements, Minn. Statutes 2010 323A.0308, 2010 323A.0704

Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2010 323A.0503

When permitted, Minn. Statutes 2010 323A.0602

Wrongful dissociation, Minn. Statutes 2010 323A.0602, 2010 323A.0701, 2010 323A.0801

Dissociation statements

Failure to file, effect on partners' liability, Minn. Statutes 2010 323A.0308

Generally, Minn. Statutes 2010 323A.0704

Dissolution

By judicial determination, Minn. Statutes 2010 323A.0801

Continuation of partnership to wind up business, Minn. Statutes 2010 323A.0802

Corporate partners, events causing expulsion from partnership, Minn. Statutes 2010 323A.0601

Events causing, generally, Minn. Statutes 2010 323A.0801

Lawsuits, Minn. Statutes 2010 323A.0405

Partners, Minn. Statutes 2010 323A.0404, 2010 323A.0405, 2010 323A.0602, 2010 323A.0804

Professional firms, owner's death or disqualification, no effect, Minn. Statutes 2010 319B.08

Restraint of trade, Minn. Statutes 2010 325D.60, 2010 325D.61

Revocation of qualification statement not deemed event of, Minn. Statutes 2010 323A.1003

Statements, Minn. Statutes 2010 323A.0308, 2010 323A.0704, 2010 323A.0805

Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2010 323A.0503

Transferees' rights and duties, Minn. Statutes 2010 323A.0503, 2010 323A.0801, 2010 323A.0803

Distributions, to partners

Buyout price, dissociated partners, Minn. Statutes 2010 323A.0701

In-kind distributions, Minn. Statutes 2010 323A.0402

Transferees' rights and duties, Minn. Statutes 2010 323A.0503

Winding up, Minn. Statutes 2010 323A.0803, 2010 323A.0807

Employees

Appearance for partnership, Minn. Statutes 2010 481.02

Compensation and salaries, Minn. Statutes 2010 323A.0202

Income tax withholding, Minn. Statutes 2010 290.92

Tax liability, Minn. Statutes 2010 277.21

Employers, partnerships defined as

Community Emergency Response Hazardous Substances Protection Act, Minn. Statutes 2010 299F.092

Occupational safety and health, Minn. Statutes 2010 182.651

Unemployment Insurance Law, Minn. Statutes 2010 268.035

Entity, partnership deemed distinct from partners, Minn. Statutes 2010 323A.0201

Evidence

Instruments for payment of money, use as, Minn. Statutes 2010 602.03

Prima facie evidence, illegal sale, Minn. Statutes 2010 624.70

Execution of statements

Declaration of accuracy, Minn. Statutes 2010 323A.0105

Partners, duties, Minn. Statutes 2010 323A.0105, 2010 323A.0301, 2010 323A.0303

Partnership property, Minn. Statutes 2010 323A.0302, 2010 323A.0303

Requirements, Minn. Statutes 2010 323A.0105

Exemptions, real property appraisers licenses, Minn. Statutes 2010 82B.03

Existence, instruments for payment of money, Minn. Statutes 2010 602.03

Expulsion of partners

By judicial determination, Minn. Statutes 2010 323A.0103, 2010 323A.0601, 2010 323A.0602

Events causing, generally, Minn. Statutes 2010 323A.0601

Family farm partnerships, Minn. Statutes 2010 273.124, 2010 500.24

Fees

Copies of records, Minn. Statutes 2010 323A.0403

Filing fees, Minn. Statutes 2010 323A.0101

Independent contractors, workers' compensation coverage, Minn. Statutes 2010 176.041

Service of process, Minn. Statutes 2010 5.25

Fiduciaries, partners defined as, Minn. Statutes 2010 520.01

Financial statements, buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Foreclosure, charging orders, partners' transferable interest, Minn. Statutes 2010 323A.0504

Foreign limited liability partnerships, see under LIMITED LIABILITY PARTNERSHIPS

Foreign partnerships, service of process on, Minn. Statutes 2010 323A.0906

Formation, Minn. Statutes 2010 323A.0202

Former partners, access to records, Minn. Statutes 2010 323A.0403

Fraud, partners, knowledge or notice of a fact, Minn. Statutes 2010 323A.0102

Funds and accounts, partners

Actions against, Minn. Statutes 2010 323A.0405

Fiduciary duties, Minn. Statutes 2010 323A.0404

Generally, Minn. Statutes 2010 323A.0401

Winding up, Minn. Statutes 2010 323A.0807

Good faith

Partners, standards of conduct, Minn. Statutes 2010 323A.0404

Partnership agreement provisions, Minn. Statutes 2010 323A.0103

Good will, payments not deemed profit-sharing, Minn. Statutes 2010 323A.0202

Governing law, Minn. Statutes 2010 323A.0103, 2010 323A.0106, 2010 323A.0107

Government sponsored enterprises, Minn. Statutes 2010 60L.01

Gross income, Minn. Statutes 2010 290.311

Gross returns, sharing, rules of partnership formation, Minn. Statutes 2010 323A.0202

Home care providers, exclusion, Minn. Statutes 2010 144A.43

Household goods warehouse operators, see under WAREHOUSES

Income and franchise taxes, see Partnerships under INCOME AND FRANCHISE TAXES

Indebtedness

Buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Losses, see Profits and losses under this topic

Mergers, effect, Minn. Statutes 2010 323A.0906

Partners, Minn. Statutes 2010 548.20, 2010 548.21

Payment, material alterations, dissociated partners released from liability, Minn. Statutes 2010 323A.0703

When incurred, Minn. Statutes 2010 323A.0306

Winding up, Minn. Statutes 2010 323A.0803, 2010 323A.0807

Indemnification

Dissociated partners, Minn. Statutes 2010 323A.0701

Generally, Minn. Statutes 2010 323A.0401

Independent contractors, payments not deemed profit-sharing, Minn. Statutes 2010 323A.0202

Information returns (taxes)

Contents, Minn. Statutes 2010 289A.12

Filing

Due dates, Minn. Statutes 2010 289A.18

Extensions, Minn. Statutes 2010 289A.19

Generally, Minn. Statutes 2010 289A.12

Violations, criminal penalties, Minn. Statutes 2010 289A.63

Violations, monetary penalties, Minn. Statutes 2010 289A.60

Signatures, Minn. Statutes 2010 289A.12

Insignias, see INSIGNIAS

Insolvency, Minn. Statutes 2010 513.41

Inspections, records, Minn. Statutes 2010 323A.0403

Interest in partnership, see Partnership interests under this topic

Interest

Buyout price, Minn. Statutes 2010 323A.0701

Interest rates, Minn. Statutes 2010 323A.0104

Payments not deemed profit-sharing, Minn. Statutes 2010 323A.0202

Interior designers, certification, Minn. Statutes 2010 326.02, 2010 326.14

Joint tenancy, rules of partnership formation, Minn. Statutes 2010 323A.0202

Judgment creditors

Exclusive remedy, partners' transferable interest, Minn. Statutes 2010 323A.0504

Levies of execution against partners' assets, Minn. Statutes 2010 323A.0307

Judgment debtors, redemption, partners' transferable interest, Minn. Statutes 2010 323A.0504

Judgments

Against partners, Minn. Statutes 2010 323A.0307

Against partnerships, Minn. Statutes 2010 323A.0307

Buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Joint debtors, Minn. Statutes 2010 548.20

Judgments against, Minn. Statutes 2010 540.15, 2010 540.151

Partners' assets, use, Minn. Statutes 2010 323A.0307

Satisfaction, partners' transferable interest, Minn. Statutes 2010 323A.0504

Writs of execution, contents, Minn. Statutes 2010 550.04

Knowledge of a fact

Dissociation of partners, Minn. Statutes 2010 323A.0702, 2010 323A.0703

Generally, Minn. Statutes 2010 323A.0102

Nonpartners, knowledge of limits on partners' authority, Minn. Statutes 2010 323A.0303

Partners acting as agents, Minn. Statutes 2010 323A.0301

Recorded statements that are not certified copies, not deemed knowledge of a fact, Minn. Statutes 2010 323A.0105

Land registration applications, Minn. Statutes 2010 508.03, 2010 508A.03

Landscape architects, licenses, Minn. Statutes 2010 326.02, 2010 326.14

Lawsuits

Actions against partners, Minn. Statutes 2010 323A.0307, 2010 323A.0405

Actions against partnerships, Minn. Statutes 2010 323A.0307, 2010 323A.0405, 2010 323A.0701

Authority to bring and defend, Minn. Statutes 2010 323A.0307

Buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Conciliation court actions, representation, Minn. Statutes 2010 491A.02

Conversion to limited partnership, effect, Minn. Statutes 2010 323A.0904

Mergers, effect, Minn. Statutes 2010 323A.0906

Partners, recovery of excess contributions, Minn. Statutes 2010 323A.0807

Time, limitations, Minn. Statutes 2010 323A.0405

Winding up activities, Minn. Statutes 2010 323A.0803

Legal newspapers, availability, Minn. Statutes 2010 331A.02

Legal representatives

Lawsuits, partners, recovery of excess contributions, Minn. Statutes 2010 323A.0807

Standards of conduct, Minn. Statutes 2010 323A.0404

Winding up, duties, Minn. Statutes 2010 323A.0803

Lessors of employees

Unemployment insurance taxes, Minn. Statutes 2010 268.046

Workers' compensation, Minn. Statutes 2010 79.255

Liabilities (debts), see Indebtedness under this topic

Liability

Continuation of partnership after dissolution, Minn. Statutes 2010 323A.0802

Conversion to limited partnership, effect, Minn. Statutes 2010 323A.0904

Dissociated partners' actions, Minn. Statutes 2010 323A.0702, 2010 323A.0906

Liability of partners, see Partners under this topic

Limited liability partnerships, Minn. Statutes 2010 323A.0306

Mergers, effect, Minn. Statutes 2010 323A.0906

Obligations to others, Minn. Statutes 2010 323A.0401

Partners, see same under this topic

Partnership, liability of, see Partners under this topic

Purported partners, Minn. Statutes 2010 323A.0308

Restraint of trade, Minn. Statutes 2010 325D.61

When incurred, Minn. Statutes 2010 323A.0306

License holder, partnerships defined as, Minn. Statutes 2010 245A.02

Licensed public accountants, Minn. Statutes 2010 214.12, 2010 326.55, 2010 326.56

Licenses, Minn. Statutes 2010 270C.72

Liens, charging orders, partners' transferable interest, Minn. Statutes 2010 323A.0504

Limited liability partnerships, see LIMITED LIABILITY PARTNERSHIPS

Limited partnerships, see LIMITED PARTNERSHIPS

Liquidation

Services incidental to, debt management services providers, exclusion, Minn. Statutes 2010 332A.02

Winding up activities, Minn. Statutes 2010 323A.0807

Liquidators, appointment

Events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Loans to

Advances of money defined as, Minn. Statutes 2010 323A.0401

By partners, Minn. Statutes 2010 323A.0404

Losses, see Profits and losses under this topic

Mail order businesses, see MAIL ORDER SALES

Management

Partners' rights, Minn. Statutes 2010 323A.0401, 2010 323A.0603

Transferees' rights and duties, Minn. Statutes 2010 323A.0503

Manufactured home sales, licenses, Minn. Statutes 2010 327B.04

Mediation, dispute settlement, winding up activities, Minn. Statutes 2010 323A.0803

Merger statements, Minn. Statutes 2010 323A.0907

Mergers

Approvals, Minn. Statutes 2010 323A.0905

Deed taxes, see DEED TAXES

Generally, Minn. Statutes 2010 323A.0906

Methods of, nonexclusive, Minn. Statutes 2010 323A.0908

Plan, Minn. Statutes 2010 323A.0905

Surviving entities, Minn. Statutes 2010 323A.0905 to 2010 323A.0907

When effective, Minn. Statutes 2010 323A.0905

Minnesota Zoological Garden

Trademark or trade name, Minn. Statutes 2010 333.53, 2010 333.54

Misconduct, partners, standards of conduct, Minn. Statutes 2010 323A.0404

Motor carriers, see MOTOR CARRIERS

Motor vehicles, previously registered in Minnesota, Minn. Statutes 2010 297B.03

Multiparty accounts, see MULTIPARTY ACCOUNTS

Name, see Partnership names under this topic

Negligence, partners, standards of conduct, Minn. Statutes 2010 323A.0404

New partners

Admission, consent, Minn. Statutes 2010 323A.0401

Liability, obligations incurred before admission, exemption, Minn. Statutes 2010 323A.0306

Nonpartners

Knowledge of facts, Minn. Statutes 2010 323A.0303

Notice received, Minn. Statutes 2010 323A.0704, 2010 323A.0805

Partnership authority statements, after dissolution, Minn. Statutes 2010 323A.0805

Nonresident partners

Copies to, withholding statements (taxes), Minn. Statutes 2010 289A.09

Distributions to, withholding (taxes), see Partnerships under INCOME AND FRANCHISE TAXES

Gross income, allocation to state, Minn. Statutes 2010 290.17

Income taxes, Minn. Statutes 2010 289A.08

Tax liability, income taxes, computation, Minn. Statutes 2010 289A.08

Withholding (taxes), Minn. Statutes 2010 290.92

Notice given

Buyouts, dissociated partners, Minn. Statutes 2010 323A.0701

Income taxes, composite returns, requests to file, Minn. Statutes 2010 289A.08

Notice of a fact

Dissociation of partners, Minn. Statutes 2010 323A.0702, 2010 323A.0703

Generally, Minn. Statutes 2010 323A.0102

Partners acting as agents, Minn. Statutes 2010 323A.0301

Recorded statements that are not certified copies, not deemed notice of a fact, Minn. Statutes 2010 323A.0105

Officers, service of process on, Minn. Statutes 2010 5.25

Operator of vehicles transporting wheelchair users

Partnership defined as, Minn. Statutes 2010 299A.11

Orders

Charging orders, partners' transferable interest, Minn. Statutes 2010 323A.0504

Dissolution, Minn. Statutes 2010 323A.0801

Expulsion of partners, Minn. Statutes 2010 323A.0601, 2010 323A.0602

Incapacity of partners, Minn. Statutes 2010 323A.0601

Winding up, Minn. Statutes 2010 323A.0801, 2010 323A.0803

Organizations, partnerships defined as, Minn. Statutes 2010 302A.011, 2010 317A.011, 2010 322B.03

Ownership

Part ownership, Minn. Statutes 2010 323A.0202

Professional firms, Minn. Statutes 2010 319B.07

Participation in, authority to enter into, Minn. Statutes 2010 144.581, 2010 317A.161

Particular undertaking partnerships

Continuation after completion, partners' rights and duties, Minn. Statutes 2010 323A.0406

Events causing dissolution, Minn. Statutes 2010 323A.0801

Presumptions, Minn. Statutes 2010 323A.0406

Wrongful dissociation of partners, Minn. Statutes 2010 323A.0602, 2010 323A.0701

Partner's interest in the partnership, see Partnership interests under this topic

Partners

Access to records, Minn. Statutes 2010 323A.0403

Accounts, see Funds and accounts, partners under this topic

Acknowledgments in a representative capacity, Minn. Statutes 2010 358.41, 2010 358.50

Actions binding on partnership, Minn. Statutes 2010 323A.0301, 2010 323A.0804, 2010 323A.0806

Addresses, Minn. Statutes 2010 323A.0303

Agents of partnership, status as, Minn. Statutes 2010 323A.0301

Appearance for partnership, Minn. Statutes 2010 481.02

Approvals by, Minn. Statutes 2010 323A.0902, 2010 323A.0905, 2010 323A.1001

Assets, Minn. Statutes 2010 323A.0307, 2010 323A.0401

Care, duty of, Minn. Statutes 2010 323A.0103, 2010 323A.0404, 2010 323A.0601, 2010 323A.0603

Child support, Minn. Statutes 2010 518A.30

Compensation and salaries, Minn. Statutes 2010 323A.0401

Conduct, standards, Minn. Statutes 2010 323A.0404

Consent, Minn. Statutes 2010 323A.0401

Contributions, winding up, Minn. Statutes 2010 323A.0807

Copies to, Minn. Statutes 2010 289A.12, 2010 323A.0105

Death, see Deceased partners under this topic

Debts, Minn. Statutes 2010 548.20, 2010 548.21

Defined as eligible employees, Minn. Statutes 2010 62L.02

Defined as employees, Minn. Statutes 2010 62L.02

Defined as fiduciaries, Minn. Statutes 2010 336.3-307, 2010 520.01

Defined as insiders, Minn. Statutes 2010 513.41

Defined as legal representatives, Minn. Statutes 2010 302A.011, 2010 317A.011, 2010 322B.03

Denial statements, Minn. Statutes 2010 323A.0304

Disclosure, duty to provide information, Minn. Statutes 2010 323A.0403

Disputes, settlement, Minn. Statutes 2010 323A.0401

Dissociation of partners, see same under this topic

Dissolution, see same under this topic

Distributions, see same under this topic

Execution of statements, Minn. Statutes 2010 323A.0105

Expulsion, Minn. Statutes 2010 323A.0103, 2010 323A.0601, 2010 323A.0602

Fiduciary duties, Minn. Statutes 2010 323A.0404

Former partners, Minn. Statutes 2010 323A.0403

Franchise taxes, pro rata shares, Minn. Statutes 2010 290.0922

Fraud, knowledge or notice of a fact, Minn. Statutes 2010 323A.0102

Furthering own interests not violation of duty or obligations, Minn. Statutes 2010 323A.0404

Guardianship or conservatorship, Minn. Statutes 2010 323A.0601

Health or retirement benefits, Minn. Statutes 2010 43A.317, 2010 323A.0202

Incapacity, judicial determination of, Minn. Statutes 2010 323A.0601

Income, jurisdiction to tax, Minn. Statutes 2010 290.014

Indemnification, Minn. Statutes 2010 323A.0401, 2010 323A.0701

Intent to withdraw, Minn. Statutes 2010 323A.0103, 2010 323A.0601

Interest in partnership, see Partnership interests under this topic

Lawsuits, see same under this topic

Legal representatives, Minn. Statutes 2010 323A.0404, 2010 323A.0803, 2010 323A.0807

Liabilities (losses), sharing, see Profits and losses under this topic

Liability

Actionable conduct, Minn. Statutes 2010 323A.0301, 2010 323A.0305

Dissociated partners, Minn. Statutes 2010 323A.0702, 2010 323A.0703, 2010 323A.0906

Dissolution, see same under this topic

Judgments, personal liability, limitation, Minn. Statutes 2010 323A.0307

Limited liability partnerships' obligations, exemption, Minn. Statutes 2010 323A.0306

New partners, obligations incurred before admission, exemption, Minn. Statutes 2010 323A.0306

Partnership obligations, joint and several liability, Minn. Statutes 2010 323A.0306, 2010 323A.0703, 2010 323A.0807

Purported partners, Minn. Statutes 2010 323A.0308

Surviving entities, before and after mergers, Minn. Statutes 2010 323A.0906

Third parties, after election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1202

To other partners, after dissolution, Minn. Statutes 2010 323A.0806

Winding up, Minn. Statutes 2010 323A.0806, 2010 323A.0807

Wrongful dissociation, Minn. Statutes 2010 323A.0602

Life insurance, insurable interest in life of insured, Minn. Statutes 2010 60A.0783

Life insurance companies, leases, investments, Minn. Statutes 2010 61A.31

Limitations on authority, Minn. Statutes 2010 323A.0303, 2010 323A.0304, 2010 323A.0704, 2010 323A.0805

Limited liability partnerships, see LIMITED LIABILITY PARTNERSHIPS

Loyalty, duty of, Minn. Statutes 2010 323A.0103, 2010 323A.0404, 2010 323A.0601, 2010 323A.0603

Names, Minn. Statutes 2010 323A.0303

New partners, Minn. Statutes 2010 323A.0306, 2010 323A.0401

Partnership interests, see same under this topic

Partnership property, see same under this topic

Partnership tax returns, inspection, rights, Minn. Statutes 2010 270B.03

Payments to, Minn. Statutes 2010 323A.0202, 2010 323A.0401, 2010 323A.0701

Personal property owned, possessed, or controlled by, Minn. Statutes 2010 273.25

Profit-sharing, Minn. Statutes 2010 323A.0202

Proof of partnership, pleadings, Minn. Statutes 2010 544.22

Property acquired in name of, Minn. Statutes 2010 323A.0204

Redemption, partners' transferable interest, Minn. Statutes 2010 323A.0504

Relations among partners or between partners and partnership, Minn. Statutes 2010 323A.0103, 2010 323A.0106

Rights and duties, Minn. Statutes 2010 323A.0401, 2010 323A.0405, 2010 323A.0406, 2010 323A.0803

Rules of partnership formation, Minn. Statutes 2010 323A.0202

Satisfaction of judgments, Minn. Statutes 2010 548.15

Settlement of accounts and contributions, winding up, Minn. Statutes 2010 323A.0807

Specific partnership property, rights, see Partnership property under this topic

Standards of conduct, Minn. Statutes 2010 323A.0404

Status after mergers, Minn. Statutes 2010 323A.0905

Supplemental authority, Minn. Statutes 2010 323A.0303

Tax liability, Minn. Statutes 2010 277.21, 2010 290.06, 2010 290.31

Termination, Minn. Statutes 2010 323A.0601, 2010 323A.0602

Transferees' rights and duties, Minn. Statutes 2010 323A.0503, 2010 323A.0801, 2010 323A.0803

Trusts, Minn. Statutes 2010 323A.0601

Unauthorized actions, effect, Minn. Statutes 2010 323A.0301

Votes and voting, Minn. Statutes 2010 323A.0601, 2010 323A.1001

Winding up, see same under this topic

Withdrawal, Minn. Statutes 2010 323A.0601, 2010 323A.0602, 2010 323A.0801

Wrongful acts or omissions, Minn. Statutes 2010 323A.0301, 2010 323A.0305, 2010 323A.0601

Partnership affairs, see Winding up under this topic

Partnership agreements

Amendments, partners' consent, Minn. Statutes 2010 323A.0401

Breach, Minn. Statutes 2010 323A.0405, 2010 323A.0601, 2010 323A.0602

Dissociation of partners, events causing, Minn. Statutes 2010 323A.0601

Dissolution, events causing, Minn. Statutes 2010 323A.0801

Election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1202

Expulsion of partners, events causing, Minn. Statutes 2010 323A.0601

Generally, Minn. Statutes 2010 323A.0103

Transfer of partners' transferable interest, Minn. Statutes 2010 323A.0503

Partnership authority statements

Cancellation, dissolution statements, effect of filing, Minn. Statutes 2010 323A.0805

Failure to amend, partners' liability, effect on, Minn. Statutes 2010 323A.0308

Generally, Minn. Statutes 2010 323A.0303

Nonpartners, statements about, Minn. Statutes 2010 323A.0805

Partners, Minn. Statutes 2010 323A.0301, 2010 323A.0303

Partnership property, transfers, Minn. Statutes 2010 323A.0302

Partnership books, see Records and record keeping under this topic

Partnership interests

Adjusted basis, federal and state income taxes, Minn. Statutes 2010 290.01

Deemed personal property, Minn. Statutes 2010 323A.0502

Definitions, Minn. Statutes 2010 323A.0101, 2010 336.8-103

Partners' transferable interest

Decedents estates, distribution of entire transferable interest, effect, Minn. Statutes 2010 323A.0601

Events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Generally, Minn. Statutes 2010 323A.0503, 2010 323A.0504

Transferees' rights, generally, Minn. Statutes 2010 323A.0503, 2010 323A.0801, 2010 323A.0803

Transferors' rights and duties, Minn. Statutes 2010 323A.0503

Trusts, distribution of entire transferable interest, effect, Minn. Statutes 2010 323A.0601

Purchase by partnership, Minn. Statutes 2010 323A.0405, 2010 323A.0701, 2010 323A.0906

Sale, gain or loss on, allocation to state, Minn. Statutes 2010 290.17

Partnership names

Certificates of limited partnership, Minn. Statutes 2010 323A.0902

Continuing use, effect on dissociated partners' liability, Minn. Statutes 2010 323A.0705

Denial statements, Minn. Statutes 2010 323A.0304

Dissolution statements, Minn. Statutes 2010 323A.0805

Mergers, Minn. Statutes 2010 323A.0905, 2010 323A.0907

Partnership authority statements, Minn. Statutes 2010 323A.0303

Qualification statements, Minn. Statutes 2010 323A.1001

Required endings, effect of election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1203

Partnership property

Acquisition of, Minn. Statutes 2010 323A.0203, 2010 323A.0204

Disposal and transfer, Minn. Statutes 2010 323A.0302, 2010 323A.0803

Partners, rights, Minn. Statutes 2010 323A.0401

Partners not deemed co-owners, Minn. Statutes 2010 323A.0501

Personal property, Minn. Statutes 2010 323A.0502

Presumptions, Minn. Statutes 2010 323A.0204

Recovery of transferred property, Minn. Statutes 2010 323A.0302

Vesting in single holder, Minn. Statutes 2010 323A.0302

Partnerships at will, events causing dissolution, Minn. Statutes 2010 323A.0801

Payments by

Buyout price, dissociated partners, Minn. Statutes 2010 323A.0701

Deferred payments, Minn. Statutes 2010 323A.0701

Reimbursements to partners, Minn. Statutes 2010 323A.0401

Payments not deemed profit-sharing, Minn. Statutes 2010 323A.0202

Perjury, execution of statements, declaration of accuracy, Minn. Statutes 2010 323A.0105

Personal property

Conveyances, effect of election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1203

Partnership interests, Minn. Statutes 2010 323A.0502

Tax liens, Minn. Statutes 2010 270C.63, 2010 272.481

Unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY

Personal representatives, standards of conduct, Minn. Statutes 2010 323A.0404

Pleadings, proof of partnership, Minn. Statutes 2010 544.22

Portorama, trademarks and trade names, Minn. Statutes 2010 333.50 to 2010 333.52

Power of attorney, real estate transactions, Minn. Statutes 2010 523.17

Presumptions

Definite term partnerships, continuation after expiration, Minn. Statutes 2010 323A.0406

Particular undertaking partnerships, continuation after completion, Minn. Statutes 2010 323A.0406

Partnership property, Minn. Statutes 2010 323A.0204

Private agencies, partnerships defined as, Minn. Statutes 2010 245A.02

Professional engineers, licenses, Minn. Statutes 2010 326.02, 2010 326.14

Professional firms, see PROFESSIONAL FIRMS

Professional limited liability partnerships, Minn. Statutes 2010 268.063, 2010 319B.05

Profits and losses

Misapplication by partners, partnership liability, Minn. Statutes 2010 323A.0305

Partners, rights and duties, Minn. Statutes 2010 323A.0401, 2010 323A.0502, 2010 323A.0806

Winding up activities, Minn. Statutes 2010 323A.0803, 2010 323A.0807

Property

Common property, Minn. Statutes 2010 323A.0202

Conversion to limited partnership, effect, Minn. Statutes 2010 323A.0904

Mergers, effect, Minn. Statutes 2010 323A.0906, 2010 323A.0907

Misapplication by partners, partnership liability, Minn. Statutes 2010 323A.0305

Partnership property, see same under this topic

Personal property, see same under this topic

Real property, see same under this topic

Protective agents, see Partnerships under PROTECTIVE AGENTS (BODYGUARDS)

Purported partners, Minn. Statutes 2010 323A.0308

Qualification statements

Continuity of entity after filing, Minn. Statutes 2010 323A.0201

Conversion to limited liability partnerships, Minn. Statutes 2010 319B.02, 2010 323A.0105, 2010 323A.1001

Foreign qualification statements, Minn. Statutes 2010 323A.1101 to 2010 323A.1103

Reinstatement, procedures, fees, Minn. Statutes 2010 323A.1003

Revocation, Minn. Statutes 2010 323A.1003

Real estate brokers and salespersons, Minn. Statutes 2010 82.58

Real property appraisers, Minn. Statutes 2010 82B.03, 2010 82B.18

Real property

Agricultural land, Minn. Statutes 2010 500.221, 2010 500.24

Conveyances, Minn. Statutes 2010 323A.1203

Merger statements, recording, effect, Minn. Statutes 2010 323A.0907

Transactions, by power of attorney, Minn. Statutes 2010 523.17

Transfers, Minn. Statutes 2010 323A.0101, 2010 323A.0303

Receivers

Appointment, Minn. Statutes 2010 323A.0504, 2010 323A.0601

Enforcement, partners' contributions, winding up, Minn. Statutes 2010 323A.0807

Judgments, charging orders, Minn. Statutes 2010 323A.0504

Reciprocal or interinsurance exchanges, authority to exchange, Minn. Statutes 2010 71A.01

Records and record keeping

Access to, Minn. Statutes 2010 323A.0103, 2010 323A.0303, 2010 323A.0403, 2010 323A.0405

Copies, Minn. Statutes 2010 323A.0403

Location, at chief executive office, Minn. Statutes 2010 323A.0403

Transferees' rights and duties, Minn. Statutes 2010 323A.0503

Recovery, partnership property, transfers, Minn. Statutes 2010 323A.0302

Recreational camping areas, see TOURIST CAMPS

Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS

Registered agents, see Agents under this topic

Registered offices, changes, filing, Minn. Statutes 2010 5.29

Registration as limited liability partnership, Minn. Statutes 2010 319B.02, 2010 323A.0105

Rent, payments not deemed profit-sharing, Minn. Statutes 2010 323A.0202

Reorganizations, deed taxes, see DEED TAXES

Reports given, agricultural land, restrictions on acquisition of title, Minn. Statutes 2010 500.221

Represented persons, partnerships defined as, Minn. Statutes 2010 336.3-307

Residential building contractors, see RESIDENTIAL BUILDING CONTRACTORS

Residential mortgage originators and servicers, Minn. Statutes 2010 58.01 to 2010 58.17, 2010 60K.43

Restraint of trade, liability, Minn. Statutes 2010 325D.60, 2010 325D.61

Sales and use taxes, exemption, Minn. Statutes 2010 297A.61

Sales by, statement of sale, failure to issue, Minn. Statutes 2010 624.70

Sales to, timber on state lands, Minn. Statutes 2010 90.191

Service marks, see SERVICE MARKS

Service of process on

Agent for service of process, qualification statements, Minn. Statutes 2010 323A.1001

Delinquent taxes, contested case hearings, Minn. Statutes 2010 270C.72

Generally, Minn. Statutes 2010 5.25

Withholding (taxes), noncompliance notice, Minn. Statutes 2010 290.92

Services performed for another partnership, sales and use taxes, exclusion, Minn. Statutes 2010 297A.61

Signatures, signed, defined, Minn. Statutes 2010 323A.0101

Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS

Small employers, partnerships defined as, Minn. Statutes 2010 62L.02

Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS

Statements of sale, Minn. Statutes 2010 624.70

Statements

Certified copies, Minn. Statutes 2010 323A.0101, 2010 323A.0105, 2010 323A.0303

Denial statements, Minn. Statutes 2010 323A.0304

Dissociation, Minn. Statutes 2010 323A.0308, 2010 323A.0704

Execution of statements, see same under this topic

Generally, Minn. Statutes 2010 323A.0105

Merger statements, Minn. Statutes 2010 323A.0907

Partnership agreement provisions, Minn. Statutes 2010 323A.0103

Partnership authority statements, see same under this topic

Qualification statements, see same under this topic

Statutes of limitations, partners' liability, Minn. Statutes 2010 323A.0306

Statutes of repose, partners' liability, Minn. Statutes 2010 323A.0306

Surveyors, licenses, Minn. Statutes 2010 326.02, 2010 326.14

Surviving entities, Minn. Statutes 2010 323A.0905 to 2010 323A.0907

Tax liability

Claims for refunds, Minn. Statutes 2010 270C.56

Franchise taxes, Minn. Statutes 2010 289A.31

Payment or return violations, Minn. Statutes 2010 270C.56

Tax liens

Notice, filing, Minn. Statutes 2010 270C.63, 2010 272.481

Withholding (taxes), Minn. Statutes 2010 290.92

Tax returns

Generally, Minn. Statutes 2010 270B.03

Income information returns, see Information returns (taxes) under this topic

Income taxes, see Partnerships under INCOME AND FRANCHISE TAXES

Taxable net income

Additions to federal taxable income, Minn. Statutes 2010 290.01

Allocation to state, Minn. Statutes 2010 290.17, 2010 290.31

Taxes

Border cities, seed capital investment credit, Minn. Statutes 2010 116J.8732, 2010 290.06

Delinquent taxes, Minn. Statutes 2010 270C.72

Taxpayers, partnerships defined as, Multistate Tax Compact, Minn. Statutes 2010 290.171

Telephone or telegraph lines, maintenance and operation, Minn. Statutes 2010 237.45

Tenancy in common, rules of partnership formation, Minn. Statutes 2010 323A.0202

Termination of partnership

Following dissolution and winding up, Minn. Statutes 2010 323A.0802

Waivers, by partners, Minn. Statutes 2010 323A.0802

Winding up activities, Minn. Statutes 2010 323A.0803

Third parties

Continuation of partnership after dissolution, Minn. Statutes 2010 323A.0802

Election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1202

Partnership agreement provisions, Minn. Statutes 2010 323A.0103

Toll facilities, private operators, Minn. Statutes 2010 160.84 to 2010 160.87

Tourist camps, see TOURIST CAMPS

Trademarks, see TRADEMARKS AND TRADE NAMES

Trustees

Appointment, events causing expulsion of partners, Minn. Statutes 2010 323A.0601

Enforcement, partners' contributions, winding up, Minn. Statutes 2010 323A.0807

Trusts (partners), distribution of entire transferable interest, Minn. Statutes 2010 323A.0601

Trusts, distributions, pass-through entities, Minn. Statutes 2010 501B.64

Unemployment insurance law, Minn. Statutes 2010 268.0625

Uniform Partnership Act, 1994, generally, Minn. Statutes 2010 323A.0101 to 2010 323A.1203

Viatical settlements, Minn. Statutes 2010 60A.964, 2010 62S.01

Violations and penalties

Knowing violations, partners, standards of conduct, Minn. Statutes 2010 323A.0404

Money or property, misapplication by partners, partnership liability, Minn. Statutes 2010 323A.0305

Partners

Dissociation of partners, see same under this topic

Expulsion, Minn. Statutes 2010 323A.0103, 2010 323A.0601, 2010 323A.0602

Statement of sale, failure to issue, Minn. Statutes 2010 624.70

Transfer of partners' transferable interest, Minn. Statutes 2010 323A.0503

Waivers, winding up and termination of partnership, Minn. Statutes 2010 323A.0802

Warehouse operators, see under WAREHOUSES

Winding up

Activities during, generally, Minn. Statutes 2010 323A.0803

Continuation of partnership during, Minn. Statutes 2010 323A.0802

Dissolution, see same under this topic

Effect of election of governance under 1994 partnership act, Minn. Statutes 2010 323A.1203

Events causing, generally, Minn. Statutes 2010 323A.0801

Judicial supervision, Minn. Statutes 2010 323A.0803

Lawsuits, Minn. Statutes 2010 323A.0405

Legal representatives, rights, Minn. Statutes 2010 323A.0803

Partners

Compensation for services during, Minn. Statutes 2010 323A.0401

Corporate partners, events causing expulsion from partnership, Minn. Statutes 2010 323A.0601

Dissociation, effect, Minn. Statutes 2010 323A.0603

Inappropriate activities, liability to partnership, Minn. Statutes 2010 323A.0806

Rights, generally, Minn. Statutes 2010 323A.0803

Settlement of accounts and contributions, Minn. Statutes 2010 323A.0807

Standards of conduct, Minn. Statutes 2010 323A.0404

Partnership agreement provisions, Minn. Statutes 2010 323A.0103

Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2010 323A.0503

Transferees' rights and duties, Minn. Statutes 2010 323A.0503, 2010 323A.0801, 2010 323A.0803

Waivers, by partners, Minn. Statutes 2010 323A.0802

Withholding (taxes), see Partnerships under INCOME AND FRANCHISE TAXES

Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE

Workers' compensation, see WORKERS COMPENSATION

Writing

Buyout price, dissociated partners, deferred payments, Minn. Statutes 2010 323A.0701

Partners, notice of intent to withdraw, Minn. Statutes 2010 323A.0103

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