Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

INCOME AND FRANCHISE TAXES

"Angel investment credit," Minn. Statutes 2019 116J.8737

Accounting and bookkeeping

Annual accounting period, Minn. Statutes 2019 289A.08, 2019 290.07, 2019 290.32

Methods, Minn. Statutes 2019 290.07

Additional taxes, lump-sum distribution tax, Minn. Statutes 2019 290.032

Adjusted gross income, Minn. Statutes 2019 290.01, 2019 462C.02, 2019 462C.03, 2019 469.012

Administration and compliance, Minn. Statutes 2019 289A.01

Aged persons, federal taxable income, subtraction, Minn. Statutes 2019 290.0132, 2019 290.0802

Alternative minimum tax

Corporations, Minn. Statutes 2019 290.0921, 2019 469.1735

Definitions, Minn. Statutes 2019 290.091 to 2019 290.0922

Individuals, estates, and trusts, Minn. Statutes 2019 290.091, 2019 290.0921

Offset to Minnesota education credit, Minn. Statutes 2019 290.0674

Amount

Estimated taxes, see same under this topic

Franchise taxes, Minn. Statutes 2019 290.0922

Lump-sum distribution tax, Minn. Statutes 2019 290.032

Substantial understatement of amount due, Minn. Statutes 2019 289A.60

Armed forces members

Filing requirements, Minn. Statutes 2019 289A.08

Military service credit, Minn. Statutes 2019 290.0677

Assessments

Additional assessments, Minn. Statutes 2019 289A.20, 2019 289A.38, 2019 289A.60

Armed forces members, Minn. Statutes 2019 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.06, 2019 293.07

Federal income tax amounts, Minn. Statutes 2019 289A.35

Jeopardy assessments, Minn. Statutes 2019 270C.36

Lawsuits, Minn. Statutes 2019 270C.58

Returns, filing considered assessment, Minn. Statutes 2019 289A.08

Time, limitations, Minn. Statutes 2019 270C.58, 2019 289A.38

Withholding (taxes), Minn. Statutes 2019 289A.38

Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2019 290.06

Audits, federal income tax amounts, Minn. Statutes 2019 289A.35

Bank S corporations, nonresident shareholders, Minn. Statutes 2019 290.014

Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2019 290.491

Beneficiaries, imposition of tax, Minn. Statutes 2019 290.22

Border city credits, Minn. Statutes 2019 290.06

Border city new industry credit, Minn. Statutes 2019 469.1734, 2019 469.1735

Border city zones, credits

Border city zone credits, Minn. Statutes 2019 469.171, 2019 469.1734, 2019 469.1735

Refundable credits, Minn. Statutes 2019 469.171

Seed capital investment credit, Minn. Statutes 2019 116J.8732, 2019 290.06

Tax credit certificates, border cities, Minn. Statutes 2019 469.1735

Bovine tuberculosis testing credit, Minn. Statutes 2019 290.06

Businesses, see Jurisdiction to tax under this topic

Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2019 290.06

Checkoffs, see Returns under this topic

Claims, refunds, see Refunds under this topic

Collection

Delinquent taxes, Minn. Statutes 2019 270C.36

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.14

Failure to collect, criminal penalties, Minn. Statutes 2019 289A.63

Jeopardy collections, Minn. Statutes 2019 270C.36

Lawsuits, Minn. Statutes 2019 270C.58

Monetary penalties, Minn. Statutes 2019 289A.60

Underpaid taxes, Minn. Statutes 2019 289A.20

Composite income tax, Minn. Statutes 2019 289A.08

Computation of tax

Formulas, Minn. Statutes 2019 290.06

Generally, Minn. Statutes 2019 290.03

Partial year returns, Minn. Statutes 2019 290.32

Savings banks conducting life insurance business, Minn. Statutes 2019 290.093

Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2019 290.0679

Corporations

Additions and subtractions from federal taxable income, Minn. Statutes 2019 290.0133, 2019 290.0134

Affiliated corporations

Combined returns, Minn. Statutes 2019 290.07, 2019 290.34

Estimated taxes, payment, Minn. Statutes 2019 289A.26

Returns, Minn. Statutes 2019 289A.08, 2019 289A.18

Rulemaking, combined returns, Minn. Statutes 2019 289A.08

Alternative minimum tax, Minn. Statutes 2019 290.0921

Assessment, time, Minn. Statutes 2019 270C.58, 2019 289A.38

Basis of property, Minn. Statutes 2019 290.0135

Border cities, seed capital investment credit, Minn. Statutes 2019 116J.8732, 2019 290.06

Contacts within state, exclusions, Minn. Statutes 2019 290.02

Credits, see same under this topic

Deductions, see same under this topic

Deferred foreign income, Minn. Statutes 2019 290.01, 2019 290.0134

Divested corporations, returns, due dates, Minn. Statutes 2019 289A.18

Estimated taxes, Minn. Statutes 2019 289A.26

Evasion, criminal penalties, Minn. Statutes 2019 289A.63

Franchise taxes, see same under this topic

Global intangible low-taxed income, subtractions from income, Minn. Statutes 2019 290.0134

Income subject to tax, Minn. Statutes 2019 290.05

Interest expenses, computation, Minn. Statutes 2019 290.34

Jurisdiction to tax, Minn. Statutes 2019 290.014, 2019 290.015

Losses created, effect, Minn. Statutes 2019 290.34

Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2019 290.0134

Mining or iron ore production, tax exemption, Minn. Statutes 2019 290.05, 2019 290.0922

Net operating loss deduction, see Deductions under this topic

Payment

Due dates, Minn. Statutes 2019 289A.20

Electronic payments, Minn. Statutes 2019 289A.26

Estimated taxes, Minn. Statutes 2019 289A.26

Extended delinquency, monetary penalties, Minn. Statutes 2019 289A.60

Extensions, Minn. Statutes 2019 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2019 289A.60

LIFO recapture amounts, Minn. Statutes 2019 289A.20

Overpayment, interest, Minn. Statutes 2019 289A.56

Tax liability, Minn. Statutes 2019 289A.31

Refund claims, Minn. Statutes 2019 289A.08, 2019 289A.50

Reports given, taxes paid to other states, adjustments, Minn. Statutes 2019 290.06

Returns

Affiliated or related corporations, Minn. Statutes 2019 289A.08, 2019 289A.18, 2019 290.07, 2019 290.34

Alternative minimum tax, computation, Minn. Statutes 2019 290.0921

Considered refund claims, Minn. Statutes 2019 289A.50

Disclosure, Minn. Statutes 2019 270B.03, 2019 270B.14

Divested corporations, Minn. Statutes 2019 289A.18

Due dates, Minn. Statutes 2019 289A.18

Extensions, Minn. Statutes 2019 289A.19

Filing, Minn. Statutes 2019 289A.08, 2019 290.014

Foreign operating corporations, filing exception, Minn. Statutes 2019 289A.08

Partial year returns, Minn. Statutes 2019 290.32

S corporations, composite returns, Minn. Statutes 2019 289A.08

Violations, Minn. Statutes 2019 289A.19, 2019 289A.60, 2019 289A.63

Sales factor, determination, Minn. Statutes 2019 290.191

Taxes paid to other states, credits, Minn. Statutes 2019 290.06

Who may inspect, Minn. Statutes 2019 270B.03

Create automotive recovery jobs credit

Definitions, Minn. Statutes 2019 469.310

Eligibility for credit, Minn. Statutes 2019 469.315

Generally, Minn. Statutes 2019 469.3181

Size, Minn. Statutes 2019 469.312

Zones, Minn. Statutes 2019 469.312, 2019 469.314

Credits

Allocations, Minn. Statutes 2019 290.0672, 2019 290.0674, 2019 290.0675

Alternative minimum tax, Minn. Statutes 2019 290.091, 2019 290.0921

"Angel investment credit," Minn. Statutes 2019 116J.8737

Bad debt loss, Minn. Statutes 2019 289A.40

Beginning farmer tax credits, Minn. Statutes 2019 41B.0391, 2019 290.06

Bovine tuberculosis testing, Minn. Statutes 2019 290.06

Carryback, extension, Minn. Statutes 2019 289A.38

Carryforward credits, Minn. Statutes 2019 297I.20

Carryover, limitations, Minn. Statutes 2019 290.06

Changes, notice, Minn. Statutes 2019 290.05

Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2019 16D.16

Create automotive recovery jobs credit, see same under this topic

Day care expenses, children, Minn. Statutes 2019 290.067

Dependent care credit, see same under this topic

Earned income tax credit, see same under this topic

Education credit, Minn. Statutes 2019 289A.31, 2019 290.0674, 2019 290.0679

Enterprise zones, credits, see same under this topic

Estimated taxes, overpayment, Minn. Statutes 2019 289A.25, 2019 289A.26

Excess credits, refunds, Minn. Statutes 2019 289A.50

Federal foreign tax credit, Minn. Statutes 2019 290.0132, 2019 290.06

Federal work opportunity credit, Minn. Statutes 2019 290.0134

Franchise taxes, Minn. Statutes 2019 290.068

Historic structure rehabilitation tax credit, Minn. Statutes 2019 290.0681, 2019 297I.20, 2019 474A.22

Indian employment credit, Minn. Statutes 2019 290.0134

Investment tax credit, basis of property, Minn. Statutes 2019 290.0135

Jobs credit, see same under this topic

Long-term care insurance credit, Minn. Statutes 2019 290.0672

Low-income housing credits, Minn. Statutes 2019 462A.05, 2019 462A.221 to 2019 462A.225, 2019 474A.22

Marriage penalty credit, Minn. Statutes 2019 290.0675

Military service, Minn. Statutes 2019 290.0677

Minnesota college savings plan credit, Minn. Statutes 2019 290.0684

Net operating loss, individuals, Minn. Statutes 2019 289A.40

Nonresident individuals, see same under this topic

Refundable tax credits, Minn. Statutes 2019 13.46, 2019 270B.14, 2019 290.0677

Research activities credit, Minn. Statutes 2019 290.068

Returns, Minn. Statutes 2019 289A.08

S corporations, tax on built-in gains, Minn. Statutes 2019 290.9727

Seed capital investment credit, Minn. Statutes 2019 116J.8732, 2019 290.06

Small business investment tax credit, Minn. Statutes 2019 116J.8737

Stillborn child credit, Minn. Statutes 2019 290.0685

Student loan credit, Minn. Statutes 2019 290.0682

Taxes paid to other states or Canada, Minn. Statutes 2019 290.06

Teachers, master's degree in licensure field, Minn. Statutes 2019 290.0686

Time for taking, Minn. Statutes 2019 290.07

Transit passes, Minn. Statutes 2019 290.06

Withholding (taxes), Minn. Statutes 2019 290.92

Working family credit, see same under this topic

Young child credit, Minn. Statutes 2019 290.067

Data, classification, assignments of refunds, Minn. Statutes 2019 290.0679

Decedents estates

Additions to income, federal special deductions, Minn. Statutes 2019 290.0131

Alternative minimum tax, Minn. Statutes 2019 290.091

Assessment and collection, statutes of limitations, Minn. Statutes 2019 289A.38

Basis of property, Minn. Statutes 2019 290.0135

Class of taxpayer, Minn. Statutes 2019 290.03

Composite returns, Minn. Statutes 2019 289A.08

Credits, see same under this topic

Estimated tax payments, exemption, Minn. Statutes 2019 289A.25

Fiduciaries, duties, Minn. Statutes 2019 289A.08, 2019 289A.12

Final tax returns, Minn. Statutes 2019 289A.08, 2019 289A.18

Imposition of tax, Minn. Statutes 2019 290.22

Income subject to tax, Minn. Statutes 2019 290.05

Jurisdiction to tax, Minn. Statutes 2019 290.014, 2019 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2019 290.05

Net operating losses, deductions, Minn. Statutes 2019 290.095

Payment, violations, monetary penalties, Minn. Statutes 2019 289A.60

Personal representatives, Minn. Statutes 2019 289A.08, 2019 289A.12

Rates of tax, Minn. Statutes 2019 290.06

Refunds, Minn. Statutes 2019 289A.50

Returns, filing violations, monetary penalties, Minn. Statutes 2019 289A.60

Tax liability, Minn. Statutes 2019 270C.58

Transferees of property, duties, Minn. Statutes 2019 289A.08

Withholding, Minn. Statutes 2019 290.92

Deductions

Allocation, Minn. Statutes 2019 290.17

Blind taxpayers, Minn. Statutes 2019 290.0123

Carryover and carryback, net operating losses, Minn. Statutes 2019 290.095

Changes, notice, Minn. Statutes 2019 290.05

Charitable contributions, Minn. Statutes 2019 290.0132, 2019 290.091

Corporations, Minn. Statutes 2019 290.01, 2019 290.0921, 2019 290.21

Cost of living adjustment, Minn. Statutes 2019 290.0123

Dependent persons, Minn. Statutes 2019 290.0123

Dividends received, Minn. Statutes 2019 290.0921, 2019 290.21

Generally, Minn. Statutes 2019 290.0132, 2019 290.0134

Itemized deductions, Minn. Statutes 2019 290.01, 2019 290.091

Limitations, Minn. Statutes 2019 290.0123

MFIP applicants or participants, unearned income, Minn. Statutes 2019 256J.37

Net operating losses, Minn. Statutes 2019 290.01, 2019 290.0921, 2019 290.095, 2019 290.9727

Nondeductible items, Minn. Statutes 2019 290.10

Persons 65 and older, Minn. Statutes 2019 290.0123

Refunded income, Minn. Statutes 2019 290.07

Returns, Minn. Statutes 2019 289A.08

Special limited adjustment, Minn. Statutes 2019 290.993

Standard deduction, Minn. Statutes 2019 290.0123

State itemized deduction, Minn. Statutes 2019 290.01

Time for taking, Minn. Statutes 2019 290.07

Unitary businesses, Minn. Statutes 2019 290.17

Deficiencies, payment, extensions, Minn. Statutes 2019 289A.30

Definitions

Alternative minimum tax, Minn. Statutes 2019 290.091 to 2019 290.0922

Assignment of refund, Minn. Statutes 2019 290.0679

Dependency exemption allocation, Minn. Statutes 2019 290.0121

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.02

Generally, Minn. Statutes 2019 290.01

Itemized deductions, Minn. Statutes 2019 290.0122

Jurisdiction, Minn. Statutes 2019 290.015

Marriage penalty credit, Minn. Statutes 2019 290.0675

Military service credit, Minn. Statutes 2019 290.0677

Minnesota education credit, Minn. Statutes 2019 290.0674

Minnesota family investment program, Minn. Statutes 2019 256J.08

Retaliatory taxes, Minn. Statutes 2019 290.05

Revenue Recapture Act, Minn. Statutes 2019 270A.03

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2019 469.1733

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.10, 2019 293.11

Extended delinquency, monetary penalties, Minn. Statutes 2019 289A.60

Jeopardy assessments, Minn. Statutes 2019 270C.36

Refund assignments, priority, Minn. Statutes 2019 290.0679

Dependent care credit

Defined as refundable tax credit, Minn. Statutes 2019 13.46

Excess credits, refunds, Minn. Statutes 2019 289A.50

Generally, Minn. Statutes 2019 290.067

Short form returns, Minn. Statutes 2019 289A.08

Depreciation

Alternative minimum tax, basis of property, Minn. Statutes 2019 290.0921

Federal bonus depreciation deduction, Minn. Statutes 2019 290.0131, 2019 290.091, 2019 290.0921

Modifications, corporations, Minn. Statutes 2019 290.0921

Disabled persons, federal taxable income, subtraction, Minn. Statutes 2019 290.0132, 2019 290.0802

Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2019 290.0133, 2019 290.0134

Disclosure

Assignment of refunds, Minn. Statutes 2019 290.0679

Returns, Minn. Statutes 2019 270B.131

Earned income tax credit

Debts owed to state, setoff exclusion, Minn. Statutes 2019 16D.16

Defined as refundable tax credit, Minn. Statutes 2019 13.46

Dependent care credit, allocation, Minn. Statutes 2019 290.067

Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2019 256.362

Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.21, 2019 256J.45

Education credit, Minn. Statutes 2019 289A.31, 2019 290.0674, 2019 290.0679

Educational institutions, exempt property subject to tax

Assessments, Minn. Statutes 2019 293.06, 2019 293.07

Collection, erroneous, refunds, Minn. Statutes 2019 293.14

Definitions, Minn. Statutes 2019 293.02

Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2019 293.10

Evasion, penalties, perjury, Minn. Statutes 2019 293.12

Generally, Minn. Statutes 2019 293.01 to 2019 293.14

Income reserved to donor, tax on, Minn. Statutes 2019 293.01

Interest, Minn. Statutes 2019 293.09, 2019 293.11

Orders, delinquent taxes, Minn. Statutes 2019 293.10

Payment, Minn. Statutes 2019 293.01, 2019 293.08, 2019 293.09, 2019 293.14

Place of taxation, Minn. Statutes 2019 293.03

Rate, Minn. Statutes 2019 293.01

Records, Minn. Statutes 2019 293.13

Refunds, erroneous collections, Minn. Statutes 2019 293.14

Reports about, Minn. Statutes 2019 293.04 to 2019 293.07, 2019 293.12

Returns, false returns, penalties, perjury, Minn. Statutes 2019 293.12

Revenue Department, duties, Minn. Statutes 2019 293.06, 2019 293.07, 2019 293.13

Revenues, Minn. Statutes 2019 293.14

Tax liens, Minn. Statutes 2019 293.03, 2019 293.11

Tax notices, delinquency, Minn. Statutes 2019 293.11

Violations and penalties, Minn. Statutes 2019 293.07 to 2019 293.09, 2019 293.12, 2019 293.13

Withholding by educational institution, Minn. Statutes 2019 293.09

Entertainment taxes

Generally, Minn. Statutes 2019 290.9201

Overpayments, Minn. Statutes 2019 289A.50, 2019 289A.56

Payment, Minn. Statutes 2019 289A.20, 2019 289A.31, 2019 289A.60, 2019 290.9201

Refunds, Minn. Statutes 2019 289A.50, 2019 289A.56

Returns

Due dates, Minn. Statutes 2019 289A.18

Extensions, Minn. Statutes 2019 289A.19

Filing, Minn. Statutes 2019 289A.08, 2019 290.9201

Filing violations, monetary penalties, Minn. Statutes 2019 289A.60

Withholding

Generally, Minn. Statutes 2019 290.92, 2019 290.9201

Interest, Minn. Statutes 2019 289A.56

Overpayments, Minn. Statutes 2019 289A.50, 2019 289A.56

Payment, due dates, Minn. Statutes 2019 289A.20

Refunds, Minn. Statutes 2019 289A.50

Returns, filing, Minn. Statutes 2019 289A.09, 2019 289A.18, 2019 289A.19, 2019 290.9201

Statements, providing to payees, Minn. Statutes 2019 289A.09, 2019 290.9201

Estates, see Decedents estates under this topic

Estimated taxes

Due dates, Minn. Statutes 2019 289A.56

Electronic payments, exemption, Minn. Statutes 2019 270C.42

Generally, Minn. Statutes 2019 289A.25, 2019 289A.26

Partnerships, composite estimates, Minn. Statutes 2019 289A.08

Payment, Minn. Statutes 2019 289A.25, 2019 289A.26, 2019 289A.50

Unemployment insurance benefit applicants, filing, Minn. Statutes 2019 268.145

Evasion

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.12

Felony, Minn. Statutes 2019 289A.63

Jeopardy assessment, Minn. Statutes 2019 270C.36

Partnership income, partner's distributive share, Minn. Statutes 2019 290.311

Exemptions

Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2019 41A.05

Alternative minimum tax, Minn. Statutes 2019 290.0921

Common trust funds, Minn. Statutes 2019 290.281

Dependency exemption allocation, Minn. Statutes 2019 290.0121, 2019 518A.38

Entertainment entities, Minn. Statutes 2019 290.9201

Entities claiming, Minn. Statutes 2019 290.05

Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2019 290.05

Exempt revenues, Minn. Statutes 2019 290.05

Fraternal benefit societies, Minn. Statutes 2019 64B.24

Great Lakes Commission, Minn. Statutes 2019 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2019 62L.13

Hennepin County supplemental retirement program, shares, Minn. Statutes 2019 383B.51

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2019 136A.39

Housing Finance Agency, Minn. Statutes 2019 462A.19

Individual retirement accounts, Minn. Statutes 2019 290.26

Insolvent farmers, Minn. Statutes 2019 290.491

Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2019 136D.281

Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2019 136D.741

Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2019 136D.88

Investigation by Revenue Department, Minn. Statutes 2019 290.05

Job opportunity building zones, see same under this topic

Metropolitan Council, Minn. Statutes 2019 473.448

Minnesota Risk Adjustment Association, Minn. Statutes 2019 62Q.03

Nonresident entertainers, Minn. Statutes 2019 290.9201

Real estate mortgage investment conduits, Minn. Statutes 2019 290.9741

Regional railroad authorities, Minn. Statutes 2019 398A.05

Revocation, Minn. Statutes 2019 290.05

Rural Finance Authority, Minn. Statutes 2019 41B.20

S corporations, Minn. Statutes 2019 290.9728

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2019 458A.09

State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2019 383B.51

State university revenue bonds, interest, Minn. Statutes 2019 136F.98

Volunteer firefighter relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2019 424A.10

Extensions

Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2019 289A.38

Assessments, taxpayer agreements, Minn. Statutes 2019 289A.42

Credits, carryback, Minn. Statutes 2019 289A.18

Federal extensions, Minn. Statutes 2019 289A.19

Federal withholding or income taxes, Minn. Statutes 2019 289A.42, 2019 290.05

Information returns, Minn. Statutes 2019 289A.19

Notice, Minn. Statutes 2019 290.05

Payment, Minn. Statutes 2019 289A.30

Refund claims, taxpayer agreements, Minn. Statutes 2019 289A.42

Returns, filing, Minn. Statutes 2019 289A.19, 2019 289A.30, 2019 289A.39

Federal adjusted gross income, individuals

Additions to, Minn. Statutes 2019 290.0131

Dependent exemption, Minn. Statutes 2019 290.0121

Itemized deductions, Minn. Statutes 2019 290.0122

Standard deduction, Minn. Statutes 2019 290.0123

Subtractions, Minn. Statutes 2019 290.0132

Federal adjusted gross income

Incorrect determination, extension of assessment period, Minn. Statutes 2019 289A.38

Federal earned income tax credit, see Earned income tax credit under this topic

Federal foreign tax credit

Generally, Minn. Statutes 2019 290.06

Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2019 290.0132

Federal income taxes

Changes, notice to Revenue Department, Minn. Statutes 2019 289A.38

Exempt organizations, see Exemptions under this topic

Low-income housing credits, Minn. Statutes 2019 462A.05, 2019 462A.221 to 2019 462A.225

Management and Budget Department, duties, Minn. Statutes 2019 16A.13

Payroll taxes, withholding, Minn. Statutes 2019 16A.13

Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2019 356.62

Returns, see same under this topic

Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2019 268.145

Federal land occupants, right to tax, Minn. Statutes 2019 1.042

Federal laws, effective dates, Minn. Statutes 2019 290.01

Federal taxable income

Additions to, Minn. Statutes 2019 290.0131, 2019 290.0133

Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2019 289A.50

Subtractions from, Minn. Statutes 2019 290.0132, 2019 290.0134, 2019 290.0802

Fees, paper returns, filing fees, Minn. Statutes 2019 289A.08

Fiduciary income taxes

Assessment and collection, statutes of limitations, Minn. Statutes 2019 270C.58, 2019 289A.38

Fiduciary capacity, notice, Minn. Statutes 2019 290.30

Payment

Due dates, Minn. Statutes 2019 289A.20

Duty to pay, Minn. Statutes 2019 290.30

Electronic payments, Minn. Statutes 2019 289A.20

Extended delinquency, monetary penalties, Minn. Statutes 2019 289A.60

Extensions, Minn. Statutes 2019 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2019 289A.60

Liability, Minn. Statutes 2019 270C.58, 2019 290.04

Overpayment, interest, Minn. Statutes 2019 289A.56

Returns, Minn. Statutes 2019 289A.08, 2019 289A.12, 2019 289A.18, 2019 289A.19, 2019 289A.60

Tax liability, fiduciary relationship, effect, Minn. Statutes 2019 290.04

Withholding, Minn. Statutes 2019 290.92

Foreign income, deferred foreign income, subtractions from income, Minn. Statutes 2019 290.0132

Forms, nongame wildlife checkoff, Minn. Statutes 2019 289A.08, 2019 290.431, 2019 290.432

Franchise taxes

Alternative minimum tax, see same under this topic

Border city zone credits, Minn. Statutes 2019 469.1735

Credits, research credit, Minn. Statutes 2019 290.068

Delinquent taxes, notice, Minn. Statutes 2019 270C.725

Generally, Minn. Statutes 2019 290.0922

Imposition of tax, Minn. Statutes 2019 290.02, 2019 290.0921, 2019 290.0922

Measurement by net income, Minn. Statutes 2019 290.02

Rate, Minn. Statutes 2019 290.06

Waivers, Minn. Statutes 2019 290.9729

Future estates, imposition of tax, Minn. Statutes 2019 290.22

Generally, Minn. Statutes 2019 290.01 to 2019 290.9742

Gross income

Allocation to state, Minn. Statutes 2019 290.17, 2019 290.9201

Changes, notice, Minn. Statutes 2019 290.05

Computation, partners, Minn. Statutes 2019 290.311

Generally, Minn. Statutes 2019 290.17

Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2019 289A.38

Returns, Minn. Statutes 2019 289A.08

Heads of households, rates of tax, Minn. Statutes 2019 290.06

Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.06

Imposition of tax

Alternative minimum tax, see same under this topic

Business activities reports not a factor, Minn. Statutes 2019 290.371

Classes of taxpayers, Minn. Statutes 2019 290.03

Entertainment taxes, Minn. Statutes 2019 290.9201

Franchise taxes, see same under this topic

Generally, Minn. Statutes 2019 290.05, 2019 290.22

S corporations, Minn. Statutes 2019 290.9725 to 2019 290.9729

Individuals

Additions and subtractions from federal taxable income, Minn. Statutes 2019 290.0131, 2019 290.0132

Alternative minimum tax, Minn. Statutes 2019 290.091

Armed forces members, Minn. Statutes 2019 289A.39

Assessment, time, Minn. Statutes 2019 270C.58, 2019 289A.38

Basis of property, Minn. Statutes 2019 290.0135

Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2019 290.48

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2019 289A.50

Class of taxpayer, Minn. Statutes 2019 290.03

Credits, see same under this topic

Dependent exemption, Minn. Statutes 2019 290.0121

Estimated taxes, see same under this topic

Income subject to tax, Minn. Statutes 2019 290.05

Itemized deductions, Minn. Statutes 2019 290.0122

Jurisdiction to tax, Minn. Statutes 2019 290.014

Mining or iron ore production, tax exemption, Minn. Statutes 2019 290.05

Net operating loss carryback, refund or credit, Minn. Statutes 2019 289A.40

Net operating losses, deductions, Minn. Statutes 2019 290.095

Nonresident individuals, see same under this topic

Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2019 290.05

Part-year resident individuals, see same under this topic

Payment, Minn. Statutes 2019 289A.20, 2019 289A.31, 2019 289A.56, 2019 289A.60

Rates of tax, Minn. Statutes 2019 290.06

Refunds, defined, Minn. Statutes 2019 270A.03

Returns, Minn. Statutes 2019 289A.08, 2019 289A.18, 2019 289A.60

Standard deduction, Minn. Statutes 2019 290.0123

Information returns

Filing, Minn. Statutes 2019 289A.12, 2019 289A.18, 2019 289A.19, 2019 289A.60

Statements to payees, Minn. Statutes 2019 289A.12

Instruction books, Minn. Statutes 2019 289A.08

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2019 60K.43

Interest

Armed forces members, Minn. Statutes 2019 289A.39

Corporation expenses, computation, Minn. Statutes 2019 290.34

Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2019 290.081

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.09, 2019 293.11, 2019 293.14

Extensions, Minn. Statutes 2019 289A.19

Itemized deductions, Minn. Statutes 2019 290.0122

Overpayment, Minn. Statutes 2019 289A.56

Payment, liability, Minn. Statutes 2019 270C.58, 2019 289A.31

Substantial understatement of amount due, Minn. Statutes 2019 289A.60

Investigations, entities claiming exemptions, Minn. Statutes 2019 290.05

Itemized deductions, individuals, estates, and trusts

Allowances, computation, Minn. Statutes 2019 290.0122

Alternative minimum tax, Minn. Statutes 2019 290.091

Subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2019 270C.36

Job opportunity building zones

Corporate franchise taxes, exemption, Minn. Statutes 2019 290.0921, 2019 290.0922, 2019 469.317

Exemptions, generally, Minn. Statutes 2019 290.01, 2019 469.315

Individual income tax exemption, Minn. Statutes 2019 469.316

Jobs credit

Eligibility, Minn. Statutes 2019 290.06, 2019 469.315

Generally, Minn. Statutes 2019 469.318

Repayment obligation, Minn. Statutes 2019 469.319

Working family credit, offset, Minn. Statutes 2019 290.0671

Repayment obligation, Minn. Statutes 2019 469.319

Subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Joint refunds, proportional ownership, Minn. Statutes 2019 270A.03

Joint returns

Assessments, orders, Minn. Statutes 2019 289A.37

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2019 289A.50

Dependent care credit, Minn. Statutes 2019 290.067

Innocent spouse relief, Minn. Statutes 2019 289A.31

Married persons, filing, Minn. Statutes 2019 289A.08

Payment, liability, Minn. Statutes 2019 289A.31

Rates of tax, Minn. Statutes 2019 290.06

Signatures, Minn. Statutes 2019 289A.08

Subtraction for elderly and disabled, Minn. Statutes 2019 290.0802

Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.11

Jurisdiction to tax

Generally, Minn. Statutes 2019 290.014, 2019 290.015

Minimum contacts, Minn. Statutes 2019 290.015, 2019 290.02

Trade or business income, Minn. Statutes 2019 290.17

Lawsuits

Assessment and collection, statutes of limitations, Minn. Statutes 2019 270C.58

Assignments of refunds, Minn. Statutes 2019 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.09, 2019 293.11

Venue, Minn. Statutes 2019 289A.63

Liens, taxes, educational institutions, Minn. Statutes 2019 293.03, 2019 293.11

Limited liability company

Gross income, allocation to state, Minn. Statutes 2019 290.17

Jurisdiction to tax, Minn. Statutes 2019 290.014

Local governments, new taxes, Minn. Statutes 2019 477A.016

Long-term care insurance credit, Minn. Statutes 2019 290.0672

Low-income housing tax credits

Allocation to cities and counties, Minn. Statutes 2019 462A.222

Allocation to nonprofit organizations, Minn. Statutes 2019 462A.223

Definitions, Minn. Statutes 2019 462A.221

Loans for, Minn. Statutes 2019 462A.05

Notice requirements, Minn. Statutes 2019 462A.225

Lump-sum distributions tax

Computation, Minn. Statutes 2019 290.032

Credits, taxes paid to other states or Canada, Minn. Statutes 2019 290.06

Nonresident individuals, exemption, Minn. Statutes 2019 290.032

Reductions or offsets, elderly and disabled persons, Minn. Statutes 2019 290.0802

Marriage penalty credit, Minn. Statutes 2019 290.0675

Married persons

Marital status determination, Minn. Statutes 2019 290.01

Rates of tax, Minn. Statutes 2019 290.06

Subtraction for elderly and disabled, Minn. Statutes 2019 290.0802

Metropolitan Council, exemption, Minn. Statutes 2019 473.448

Military service credit, Minn. Statutes 2019 290.0677

Mining companies

Assessment and collection, statutes of limitations, Minn. Statutes 2019 289A.38

Payment, Minn. Statutes 2019 289A.20, 2019 289A.56, 2019 289A.60

Penalties, civil, Minn. Statutes 2019 289A.60

Returns, filing, Minn. Statutes 2019 289A.08, 2019 289A.18, 2019 289A.19, 2019 289A.60

Substantial understatement of liability, monetary penalties, Minn. Statutes 2019 289A.60

Tax liability, Minn. Statutes 2019 289A.31, 2019 289A.60

Minnesota college savings plan

Credit, Minn. Statutes 2019 290.0684

Distributions, additions to income, Minn. Statutes 2019 290.0131

Minnesota education credit

Assignment of refunds, Minn. Statutes 2019 290.0679

Generally, Minn. Statutes 2019 290.0674

Third-party vendors, liability for overpayments, Minn. Statutes 2019 289A.31

Net income

Allocation to state, Minn. Statutes 2019 290.17, 2019 290.20

Apportionment formulas, Minn. Statutes 2019 290.191, 2019 290.20

Computation, Minn. Statutes 2019 290.07

Deferred foreign income, subtractions from income, Minn. Statutes 2019 290.0132

Reports about, investment companies, Minn. Statutes 2019 290.36

Net operating losses, carryover, applications, Minn. Statutes 2019 290.095

Nondeductible items

Additions to federal taxable income, Minn. Statutes 2019 290.0131, 2019 290.0133

Enumerated, Minn. Statutes 2019 290.10

Nongame wildlife checkoff

Corporations, Minn. Statutes 2019 290.432

Individuals, Minn. Statutes 2019 290.431

Long and short form returns, Minn. Statutes 2019 289A.08

Written notice from tax preparers, Minn. Statutes 2019 270C.445

Nonresident entertainers, see Entertainment taxes under this topic

Nonresident individuals

Class of taxpayer, Minn. Statutes 2019 290.03

Credits, allocation, Minn. Statutes 2019 290.06, 2019 290.0672, 2019 290.0674, 2019 290.0675

Dependent care credit, allocation, Minn. Statutes 2019 290.067

Estimated taxes, Minn. Statutes 2019 289A.25

Gross income, Minn. Statutes 2019 290.081, 2019 290.17

Jurisdiction to tax, Minn. Statutes 2019 290.014

Lump-sum distribution tax, exemption, Minn. Statutes 2019 290.032

Retirement income, exemption, Minn. Statutes 2019 290.17

Returns, filing, Minn. Statutes 2019 289A.08, 2019 290.014

Tax liability, computation, Minn. Statutes 2019 290.06

Working family credit, allocation, Minn. Statutes 2019 290.0671

Orders

Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2019 289A.60

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.10

Organ donors, federal taxable income, subtractions, Minn. Statutes 2019 290.0132

Overpayment

Alternative minimum taxable income, subtraction, Minn. Statutes 2019 290.091

Entertainment taxes, Minn. Statutes 2019 289A.50, 2019 289A.56

Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Interest, Minn. Statutes 2019 289A.56

Part-year resident individuals

Alternative minimum tax, Minn. Statutes 2019 290.091

Credits, see same under this topic

Days spent outside of state, record keeping, Minn. Statutes 2019 290.01

Dependent care credit, allocation, Minn. Statutes 2019 290.067

Gross income, allocation to state, Minn. Statutes 2019 290.17

Minnesota college savings plan credit, allocation, Minn. Statutes 2019 290.0684

Tax liability, computation, Minn. Statutes 2019 290.06

Working family credit, allocation, Minn. Statutes 2019 290.0671

Partnerships

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2019 289A.08, 2019 289A.25

Franchise taxes, Minn. Statutes 2019 290.0922

Jurisdiction to tax, Minn. Statutes 2019 290.014, 2019 290.015

Minimum fees, computation, Minn. Statutes 2019 290.0922

Nonresident partners, installment sale gains, recognition, Minn. Statutes 2019 290.0137

Payment, violations, monetary penalties, Minn. Statutes 2019 289A.60

Research credit, Minn. Statutes 2019 290.068

Returns

Automatic extensions, Minn. Statutes 2019 289A.19

Due dates, Minn. Statutes 2019 289A.18

Filing, Minn. Statutes 2019 289A.08, 2019 289A.09, 2019 290.014

Filing violations, monetary penalties, Minn. Statutes 2019 289A.60

Nonresident partners, composite returns, Minn. Statutes 2019 289A.08

Signatures, Minn. Statutes 2019 289A.08, 2019 289A.09

Statements, providing to partners, Minn. Statutes 2019 289A.09

Tax liability, Minn. Statutes 2019 289A.31

Violations, Minn. Statutes 2019 289A.60, 2019 289A.63

Withholding (taxes)

Nonresident partners, Minn. Statutes 2019 290.92

Payment, Minn. Statutes 2019 289A.20, 2019 289A.60

Returns, filing, Minn. Statutes 2019 289A.60

Tax liens, Minn. Statutes 2019 290.92

Passive investment income, Minn. Statutes 2019 290.9729

Payment

Accounting period change, Minn. Statutes 2019 290.07

Corporations, returns, filing extension, Minn. Statutes 2019 289A.19

Due dates, Minn. Statutes 2019 289A.20, 2019 290.0922

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.08, 2019 293.09, 2019 293.14

Electronic payments, Minn. Statutes 2019 270C.42, 2019 289A.20, 2019 289A.26, 2019 289A.60

Entertainment taxes, Minn. Statutes 2019 289A.20, 2019 289A.31, 2019 290.9201

Estimated taxes, Minn. Statutes 2019 268.145, 2019 289A.25, 2019 289A.26

Extensions, Minn. Statutes 2019 289A.30

Failure to pay, Minn. Statutes 2019 168.27, 2019 289A.60, 2019 289A.63

Liability, see Tax liability under this topic

LIFO recapture amounts, Minn. Statutes 2019 289A.20

Mining companies, returns, filing extension, Minn. Statutes 2019 289A.19

Nonresident contractors, cash surety or bond, Minn. Statutes 2019 290.9705

Overpayment, see same under this topic

Partnerships, resident partners, pro rata share, Minn. Statutes 2019 290.06

S corporation shareholders, pro rata share, Minn. Statutes 2019 290.06

Specific taxes, see specific entries under this topic

Taxes paid or accrued within taxable year

Deductions for, federal taxable income, Minn. Statutes 2019 290.01

Itemized deductions, Minn. Statutes 2019 290.0122

Taxes paid to other states or Canada, credits, Minn. Statutes 2019 290.06

Underpayment, Minn. Statutes 2019 289A.20

Penalties (monetary)

Armed forces members, Minn. Statutes 2019 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.07, 2019 293.08, 2019 293.12, 2019 293.14

Extensions, Minn. Statutes 2019 289A.19

Generally, Minn. Statutes 2019 289A.60

Payment, liability, Minn. Statutes 2019 270C.58, 2019 289A.31

Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.03

Presumptions

Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2019 290.48

Individual income taxes, late payment, reasonable cause, Minn. Statutes 2019 289A.60

Minimum contacts required to tax trade or business, Minn. Statutes 2019 290.015

Taxable net income, allocation to state, Minn. Statutes 2019 290.20

Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.10

Property, Minn. Statutes 2019 290.015

Qualified business income, deductions from federal taxes, additions to income, Minn. Statutes 2019 290.0131

Rates

Alternative minimum tax, Minn. Statutes 2019 290.0921

Cash in excess of 10,000 dollars, Minn. Statutes 2019 290.48

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.01

Entertainment taxes, Minn. Statutes 2019 290.9201

Franchise taxes, Minn. Statutes 2019 290.02, 2019 290.06

Generally, Minn. Statutes 2019 290.03

Inflation adjustments, tax brackets, Minn. Statutes 2019 290.06

S corporations, Minn. Statutes 2019 290.9725 to 2019 290.9729

Schedules, Minn. Statutes 2019 290.06

Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2019 290.05

Rebate, Minn. Statutes 2019 16A.46, 2019 256.028

Reciprocity, Minn. Statutes 2019 290.081, 2019 290.92

Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.13

Refundable tax credits, see Credits under this topic

Refunds

Armed forces members, death while serving, Minn. Statutes 2019 289A.39

Assignment, Minn. Statutes 2019 290.0679

Bad debt loss, Minn. Statutes 2019 289A.40

Corporations, subtractions from federal taxable income, Minn. Statutes 2019 290.0134

Denial, administrative review, Minn. Statutes 2019 289A.50

Dissolution of marriage, notice, Minn. Statutes 2019 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.14

Entertainment taxes, Minn. Statutes 2019 289A.50, 2019 289A.56

Erroneous collections, Minn. Statutes 2019 289A.50, 2019 293.14

Filing claims, suspension during disability period, Minn. Statutes 2019 289A.40

Form prepared by Revenue Department, Minn. Statutes 2019 289A.50

Individual income tax refunds, defined, Minn. Statutes 2019 270A.03

Innocent spouse relief, Minn. Statutes 2019 289A.31

Interest overpayments, Minn. Statutes 2019 289A.50

Job opportunity building zones, credits exceeding liability, Minn. Statutes 2019 469.318, 2019 469.319

Joint refunds, proportional ownership, Minn. Statutes 2019 270A.03

MFIP property limitations, exclusion, Minn. Statutes 2019 256J.21

Minnesota education credit, Minn. Statutes 2019 290.0674, 2019 290.0679

Net operating loss, Minn. Statutes 2019 289A.40, 2019 290.095

Offsets, Minn. Statutes 2019 256.019, 2019 256J.08, 2019 256J.15

Payable from general fund, Minn. Statutes 2019 290.62

Returns considered as, Minn. Statutes 2019 289A.50

Statutes of limitations, Minn. Statutes 2019 289A.40

Stillborn child credit, Minn. Statutes 2019 290.0685

Tax credits, see Credits under this topic

Third-party vendors, liability for overpayments, Minn. Statutes 2019 289A.31

Timely filing, Minn. Statutes 2019 289A.40

Withholding from, Minn. Statutes 2019 289A.50

Reports about

Educational institutions, exempt property subject to tax, see same under this topic

Tax incidence biennial reports, Minn. Statutes 2019 270C.13

Research activities credit, Minn. Statutes 2019 290.068

Residents

Generally, see Individuals under this topic

Nonresident individuals, see same under this topic

Part-year resident individuals, see same under this topic

Returns

Amended returns, Minn. Statutes 2019 289A.38, 2019 469.319

Attachments, amended property tax refund returns, Minn. Statutes 2019 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2019 270C.20

Checkoffs, Minn. Statutes 2019 10A.31, 2019 270C.445, 2019 289A.08, 2019 290.431, 2019 290.432

Composite returns, Minn. Statutes 2019 289A.08, 2019 289A.60

Copies, Minn. Statutes 2019 290.0679, 2019 290.081

Corporations, see same under this topic

Dental practice donation program, tax status, statements, Minn. Statutes 2019 256.959

Disclosure, Minn. Statutes 2019 270B.131, 2019 270B.14, 2019 270B.18

Disposition, Minn. Statutes 2019 270C.20

Due dates, Minn. Statutes 2019 289A.18, 2019 290.07

Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2019 293.12

Entertainment taxes, see same under this topic

Extensions, Minn. Statutes 2019 289A.19, 2019 289A.39

Failure to file, penalties, Minn. Statutes 2019 289A.60, 2019 289A.63

False or fraudulent returns, Minn. Statutes 2019 289A.63

Federal tax returns, Minn. Statutes 2019 289A.08, 2019 289A.38, 2019 289A.60

Filing, Minn. Statutes 2019 273.124, 2019 289A.08, 2019 290.014

Fractional year returns, Minn. Statutes 2019 289A.08, 2019 290.32

Franchise taxes, Minn. Statutes 2019 290.0922

Frivolous returns, monetary penalties, Minn. Statutes 2019 289A.60

Generally, Minn. Statutes 2019 289A.08

Information returns, see same under this topic

Joint returns, see same under this topic

Partial year returns, Minn. Statutes 2019 290.32

Refunds claims, returns considered as, Minn. Statutes 2019 289A.50

Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2019 290.095

Separate returns, accounting period change, Minn. Statutes 2019 289A.08, 2019 290.32

Specific persons or entities, see specific entries under this topic

Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2019 79A.23

Revenue recapture, claims, priority, Minn. Statutes 2019 270A.10

Revenues

Distribution, Minn. Statutes 2019 290.62

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.14

Lost revenues, nonresident income, reciprocity, Minn. Statutes 2019 290.081

Rural Finance Authority, exemption, Minn. Statutes 2019 41B.20

S corporation banks, nonresident shareholders, jurisdiction to tax, Minn. Statutes 2019 290.014

S corporations

Capital gains, Minn. Statutes 2019 290.9728

Certain built-in gains, Minn. Statutes 2019 290.9727

Deductions, Minn. Statutes 2019 290.0132, 2019 290.9727

Estimated taxes, Minn. Statutes 2019 289A.25

Franchise taxes, Minn. Statutes 2019 290.0922

Jurisdiction to tax, Minn. Statutes 2019 290.015

Minimum fees, Minn. Statutes 2019 290.9725

Nonresident taxpayers, installment sale gains, recognition, Minn. Statutes 2019 290.0137

Passive investment income, Minn. Statutes 2019 290.9729

Payment, violations, monetary penalties, Minn. Statutes 2019 289A.60

Research credit, Minn. Statutes 2019 290.068

Returns, Minn. Statutes 2019 289A.08, 2019 289A.18, 2019 289A.19, 2019 289A.60

Violations, monetary penalties, Minn. Statutes 2019 289A.60

Withholding (taxes)

Minimum fees, Minn. Statutes 2019 290.9725

Nonresident shareholders, Minn. Statutes 2019 290.92

Payment, Minn. Statutes 2019 289A.20, 2019 289A.31, 2019 289A.60

Returns, filing, Minn. Statutes 2019 289A.09, 2019 289A.18, 2019 289A.19, 2019 289A.60

Statements, providing to shareholders, Minn. Statutes 2019 289A.09

Savings banks conducting life insurance business, tax computation, Minn. Statutes 2019 290.093

Schedules and tables

Franchise taxes, Minn. Statutes 2019 290.0922

Subtraction for elderly and disabled, Minn. Statutes 2019 290.0802

Tax rates, Minn. Statutes 2019 290.06

Withholding (taxes), Minn. Statutes 2019 290.92

Working family credit, Minn. Statutes 2019 290.0671

Seed capital investment credit, Minn. Statutes 2019 116J.8732, 2019 290.06

Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2019 62L.02

Small business investment tax credit

Amount, Minn. Statutes 2019 290.0692

Generally, Minn. Statutes 2019 116J.8737, 2019 290.0692

Qualified small businesses and investors, certification, Minn. Statutes 2019 116J.8737

Sunset, Minn. Statutes 2019 290.0692

Solicitation of business, Minn. Statutes 2019 290.015

State budget, recommended revenue targets, Minn. Statutes 2019 16A.102

State elections campaign account checkoff, Minn. Statutes 2019 10A.31

State itemized deduction, Minn. Statutes 2019 290.01

Statutes of limitations

Assessment, Minn. Statutes 2019 289A.38

Assessment and collection lawsuits, Minn. Statutes 2019 270C.58

Refunds, Minn. Statutes 2019 289A.40

Violations, generally, Minn. Statutes 2019 289A.63

Stillborn child credit, Minn. Statutes 2019 290.0685

Student loan credit, Minn. Statutes 2019 290.0682

Surviving spouses, Minn. Statutes 2019 290.01

Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.06

Tax liability

Armed forces members, death while serving, exception, Minn. Statutes 2019 289A.39

Civilian employees, death while working outside U.S., exception, Minn. Statutes 2019 289A.39

Classes of taxpayers, Minn. Statutes 2019 290.03

Corporations, accrual, Minn. Statutes 2019 290.04

Dissolution of marriage, effect, Minn. Statutes 2019 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.01, 2019 293.09

Fiduciaries, Minn. Statutes 2019 290.04, 2019 290.30

Innocent spouse relief, Minn. Statutes 2019 289A.31

Joint returns, Minn. Statutes 2019 289A.31

Partnerships, partners, individual liability, Minn. Statutes 2019 290.31

Real estate mortgage investment conduits, Minn. Statutes 2019 290.9742

Returns, Minn. Statutes 2019 289A.08

Third parties providing wages, Minn. Statutes 2019 270C.59

Third-party vendors, refund overpayments, Minn. Statutes 2019 289A.31

Transferees of property, Minn. Statutes 2019 270C.58

Understatement, monetary penalties, Minn. Statutes 2019 289A.60

Unemployment insurance applicants, Minn. Statutes 2019 268.145, 2019 290.92

Who is liable, Minn. Statutes 2019 270C.58, 2019 289A.31

Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.03, 2019 293.11

Tax notices

Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.11

Jeopardy assessments, Minn. Statutes 2019 270C.36

Tax preferences

Alternative minimum tax, Minn. Statutes 2019 290.091

Alternative minimum taxable income, Minn. Statutes 2019 290.0921

Changes, notice, Minn. Statutes 2019 290.05

Tax shelters, abusive, promotion, Minn. Statutes 2019 289A.60

Tax tables, see Schedules and tables under this topic

Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2019 290.05

Taxable income

Alternative minimum taxable income, computation, Minn. Statutes 2019 290.091

Cash in excess of 10,000 dollars, Minn. Statutes 2019 290.48

Changes, notice, Minn. Statutes 2019 290.05

Imposition of tax, Minn. Statutes 2019 290.03

S corporations, Minn. Statutes 2019 290.9726, 2019 290.9727, 2019 290.9728, 2019 290.9729

Taxable net income

Allocation to state, Minn. Statutes 2019 290.17, 2019 290.20, 2019 290.36

Computation

Before net operating loss deductions, Minn. Statutes 2019 290.095

Generally, Minn. Statutes 2019 290.07

Investment companies, Minn. Statutes 2019 290.36

Partial year returns, Minn. Statutes 2019 290.32

Partners and partnerships, Minn. Statutes 2019 290.311

Partnerships, allocation to state, Minn. Statutes 2019 290.31

Refunded income, Minn. Statutes 2019 290.07

Taxable years, returns, Minn. Statutes 2019 289A.08

Taxpayers

Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2019 289A.42

Assignment of refunds, procedures, Minn. Statutes 2019 290.0679

Classes of taxpayers, enumerated, Minn. Statutes 2019 290.03

Consent, Minn. Statutes 2019 270B.131, 2019 290.0679

Deferred foreign income, subtractions from income, Minn. Statutes 2019 290.0132

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.01

Employment-related expenses, Minn. Statutes 2019 290.0122, 2019 290.067

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2019 289A.60

Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2019 290.30

Global intangible low-taxed income, subtractions from income, Minn. Statutes 2019 290.0132

Information about, disclosure, Minn. Statutes 2019 289A.08

Medical cannabis manufacturers, disallowed federal expenses, subtractions from income, Minn. Statutes 2019 290.0132

Miscellaneous deductions, Minn. Statutes 2019 290.0122

Net operating losses, carryover, applications, Minn. Statutes 2019 290.095

Nonresidents, reciprocity, Minn. Statutes 2019 290.081, 2019 290.92

Notice given, Minn. Statutes 2019 289A.31, 2019 289A.38

Notice received, jeopardy assessments, Minn. Statutes 2019 270C.36

Personal casualty losses, itemized deductions, Minn. Statutes 2019 290.0122

Petitions by, taxable net income, allocation methods, Minn. Statutes 2019 290.20

Qualified beneficiaries defined as, Minn. Statutes 2019 290.0672

Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.04, 2019 293.07, 2019 293.12

Signatures, returns, Minn. Statutes 2019 289A.08

Special limited adjustment, deductions, Minn. Statutes 2019 290.993

Specific taxpayers, see specific entries under this topic

Tax liability, fiduciary relationship, effect, Minn. Statutes 2019 290.04

Volunteer ambulance attendants, status, Minn. Statutes 2019 144E.001

Trades, see Jurisdiction to tax under this topic

Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2019 290.0132

Trusts

Additions to income, federal special deductions, Minn. Statutes 2019 290.0131

Alternative minimum tax, Minn. Statutes 2019 290.091

Basis of property, Minn. Statutes 2019 290.0135

Class of taxpayer, Minn. Statutes 2019 290.03

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2019 289A.25

Extensions or changes to tax status or return information, Minn. Statutes 2019 290.05

Imposition of tax, Minn. Statutes 2019 290.22

Income subject to tax, Minn. Statutes 2019 290.05

Jurisdiction to tax, Minn. Statutes 2019 290.014, 2019 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2019 290.05

Net operating losses, deductions, Minn. Statutes 2019 290.095

Rates of tax, Minn. Statutes 2019 290.06

Subtractions from federal taxable income, Minn. Statutes 2019 290.0132

Withholding tax payments, Minn. Statutes 2019 289A.19

Tuition savings plans, distributions, additions to income, Minn. Statutes 2019 290.0131

Unitary businesses

Alternative minimum tax, Minn. Statutes 2019 290.0921

Combined reports, Minn. Statutes 2019 290.17

Definitions, Minn. Statutes 2019 290.17

Filing requirements, Minn. Statutes 2019 289A.08

Gross income, allocation to state, Minn. Statutes 2019 290.17

Jurisdiction to tax, see same under this topic

Net income, determination, Minn. Statutes 2019 290.17

Ownership of interest, exceptions, Minn. Statutes 2019 290.015

Research activities credit, Minn. Statutes 2019 290.068

Tax shelters, reportable transactions, Minn. Statutes 2019 289A.121, 2019 289A.60

Veterans, military service credit, Minn. Statutes 2019 290.0677

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2019 289A.63

Educational institutions, exempt property subject to tax, see same under this topic

Federal law violations, revocation of exemption, Minn. Statutes 2019 290.05

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2019 60K.43

Monetary penalties, see Penalties (monetary) under this topic

Statutes of limitations, Minn. Statutes 2019 289A.63

Waivers

Additional taxes, Minn. Statutes 2019 289A.25

S corporations, franchise taxes, Minn. Statutes 2019 290.9729

Withholding (taxes)

Educational institutions, exempt property subject to tax, Minn. Statutes 2019 293.09

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2019 270C.58, 2019 289A.31

Federal payroll taxes, Minn. Statutes 2019 16A.13

Overpayment, interest, Minn. Statutes 2019 289A.56

Refunds, Minn. Statutes 2019 289A.50

Supplemental nursing services agencies, Minn. Statutes 2019 144A.72

Unemployment insurance benefit applicants, Minn. Statutes 2019 268.145

Working family credit

Defined as refundable tax credit, Minn. Statutes 2019 13.46

Generally, Minn. Statutes 2019 290.0671

MFIP, Minn. Statutes 2019 256J.21, 2019 256J.45

MinnesotaCare enrollees, application for, Minn. Statutes 2019 256L.15