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Minnesota Legislature

Office of the Revisor of Statutes

DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2016 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2016 308A.131, 2016 308A.705

Corporations, generally, Minn. Statutes 2016 290.21, 2016 300.64

Credit unions, declaring, Minn. Statutes 2016 52.09

Definitions

Business corporations, Minn. Statutes 2016 302A.011

General Assistance Act, Minn. Statutes 2016 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2016 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2016 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.08

Distributions

Dividends defined as, Minn. Statutes 2016 302A.011

Uniform Principal and Income Act, Minn. Statutes 2016 501C.1106

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2016 290.0131, 2016 290.0133

Regulated investment companies, reporting, Minn. Statutes 2016 289A.12

Financial guaranty insurance, Minn. Statutes 2016 60C.03

Foreign dividends, corporations, subtractions from federal taxable income, Minn. Statutes 2016 290.0134

Gross receipts, dividends defined as, Minn. Statutes 2016 349.12

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2016 290.0921, 2016 290.21

Sales factor, exclusion, Minn. Statutes 2016 290.191

Income

Dividends defined as, Minn. Statutes 2016 256D.02

MFIP, exclusion, Minn. Statutes 2016 256J.21

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2016 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2016 60D.20

Life insurance, policy provisions, Minn. Statutes 2016 61A.03

Mutual marine insurance companies, Minn. Statutes 2016 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2016 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2016 256J.08