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2008 Minnesota Statutes Index (topics)

INCOME AND FRANCHISE TAXES

Accounting and bookkeeping

Annual accounting period, Minn. Statutes 2008 289A.08, 2008 290.07, 2008 290.32

Methods, Minn. Statutes 2008 290.07

Additional taxes, lump sum distribution tax, Minn. Statutes 2008 290.032

Adjusted gross income, Minn. Statutes 2008 462C.02, 2008 462C.03, 2008 469.012

Administration and compliance, Minn. Statutes 2008 289A.01

Aged persons, federal taxable income, subtraction, Minn. Statutes 2008 290.01, 2008 290.0802

Alternative minimum tax

Corporations, Minn. Statutes 2008 290.0921, 2008 469.1735

Definitions, Minn. Statutes 2008 290.091 to 2008 290.0922

Individuals, estates, and trusts, Minn. Statutes 2008 290.091, 2008 290.0921

International economic development zone, exemption, Minn. Statutes 2008 290.0921, 2008 469.324, 2008 469.326

Offset to Minnesota education credit, Minn. Statutes 2008 290.0674

Amount

Estimated taxes, see same under this topic

Franchise taxes, Minn. Statutes 2008 290.0922

Lump sum distribution tax, Minn. Statutes 2008 290.032

Substantial understatement of amount due, Minn. Statutes 2008 289A.60

Armed forces members

Filing requirements, Minn. Statutes 2008 289A.08

Military service credit, Minn. Statutes 2008 290.0677

Assessments

Additional assessments, Minn. Statutes 2008 289A.20, 2008 289A.38, 2008 289A.60

Armed forces members, Minn. Statutes 2008 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.06, 2008 293.07

Federal income tax amounts, Minn. Statutes 2008 289A.35

Jeopardy assessments, Minn. Statutes 2008 270C.36

Lawsuits, Minn. Statutes 2008 270C.58

Returns, filing considered assessment, Minn. Statutes 2008 289A.08

Time, limitations, Minn. Statutes 2008 270C.58, 2008 289A.38

Withholding (taxes), Minn. Statutes 2008 289A.38

Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2008 290.06

Audits, federal income tax amounts, Minn. Statutes 2008 289A.35

Bank S corporations, nonresident shareholders, Minn. Statutes 2008 290.014

Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2008 290.491

Beneficiaries, imposition of tax, Minn. Statutes 2008 290.22

Biotechnology and health sciences industry zones

Corporate franchise taxes, exemption, Minn. Statutes 2008 290.0921, 2008 290.0922, 2008 469.337

Exemptions, generally, Minn. Statutes 2008 290.01, 2008 469.336

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2008 469.340

Research and development credit, see same under this topic

Border city credits, Minn. Statutes 2008 290.06

Border city new industry credit, Minn. Statutes 2008 469.1734, 2008 469.1735

Bovine tuberculosis testing credit, Minn. Statutes 2008 290.06

Businesses, see Jurisdiction to tax under this topic

Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2008 290.06

Checkoffs, see Returns under this topic

Claims, refunds, see Refunds under this topic

Collection

Delinquent taxes, Minn. Statutes 2008 270C.36

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.14

Failure to collect, criminal penalties, Minn. Statutes 2008 289A.63

Jeopardy collections, Minn. Statutes 2008 270C.36

Lawsuits, Minn. Statutes 2008 270C.58

Monetary penalties, Minn. Statutes 2008 289A.60

Underpaid taxes, Minn. Statutes 2008 289A.20

Computation of tax

Dollar amounts, rounding off, Minn. Statutes 2008 290.06

Formulas, Minn. Statutes 2008 290.06

Generally, Minn. Statutes 2008 290.03

Partial year returns, Minn. Statutes 2008 290.32

Savings banks conducting life insurance business, Minn. Statutes 2008 290.093

Taxable year extending into calendar years affected by different laws, Minn. Statutes 2008 290.33

Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2008 290.0679

Contractors, construction, withholding, Minn. Statutes 2008 290.92

Corporations

Additions and subtractions from federal taxable income, Minn. Statutes 2008 290.01

Affiliated corporations

Combined returns, Minn. Statutes 2008 290.07, 2008 290.34

Estimated taxes, payment, Minn. Statutes 2008 289A.26

Returns, Minn. Statutes 2008 289A.08, 2008 289A.18

Rulemaking, combined returns, Minn. Statutes 2008 289A.08

Alternative minimum tax, Minn. Statutes 2008 290.0921

Assessment, time, Minn. Statutes 2008 270C.58, 2008 289A.38

Basis of property, Minn. Statutes 2008 290.01

Border cities, seed capital investment credit, Minn. Statutes 2008 116J.8732, 2008 290.06

Contacts within state, exclusions, Minn. Statutes 2008 290.02

Credits, see same under this topic

Deductions, see same under this topic

Divested corporations, returns, due dates, Minn. Statutes 2008 289A.18

Estimated taxes, Minn. Statutes 2008 289A.26

Evasion, criminal penalties, Minn. Statutes 2008 289A.63

Franchise taxes, see same under this topic

Income subject to tax, Minn. Statutes 2008 290.05

Jurisdiction to tax, Minn. Statutes 2008 290.014, 2008 290.015

Losses created, effect, Minn. Statutes 2008 290.34

Mining or iron ore production, tax exemption, Minn. Statutes 2008 290.05, 2008 290.0922

Net operating loss deduction, see Deductions under this topic

Payment

Due dates, Minn. Statutes 2008 289A.20

Electronic payments, Minn. Statutes 2008 289A.26

Estimated taxes, Minn. Statutes 2008 289A.26

Extended delinquency, monetary penalties, Minn. Statutes 2008 289A.60

Extensions, Minn. Statutes 2008 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2008 289A.60

LIFO recapture amounts, Minn. Statutes 2008 289A.20

Overpayment, interest, Minn. Statutes 2008 289A.56

Tax liability, Minn. Statutes 2008 289A.31

Refund claims, Minn. Statutes 2008 289A.08, 2008 289A.50

Reports given, taxes paid to other states, adjustments, Minn. Statutes 2008 290.06

Returns

Affiliated or related corporations, Minn. Statutes 2008 289A.08, 2008 289A.18, 2008 290.07, 2008 290.34

Alternative minimum tax, computation, Minn. Statutes 2008 290.0921

Considered refund claims, Minn. Statutes 2008 289A.50

Disclosure, Minn. Statutes 2008 270B.03, 2008 270B.14

Divested corporations, Minn. Statutes 2008 289A.18

Due dates, Minn. Statutes 2008 289A.18

Extensions, Minn. Statutes 2008 289A.19

Filing, Minn. Statutes 2008 289A.08, 2008 290.014

Foreign operating corporations, filing exception, Minn. Statutes 2008 289A.08

Partial year returns, Minn. Statutes 2008 290.32

S corporations, composite returns, Minn. Statutes 2008 289A.08

Violations, Minn. Statutes 2008 289A.19, 2008 289A.60, 2008 289A.63

Sales factor, determination, Minn. Statutes 2008 290.191

Taxes paid to other states, credits, Minn. Statutes 2008 290.06

Who may inspect, Minn. Statutes 2008 270B.03

Credits

Allocations, Minn. Statutes 2008 290.0672, 2008 290.0674, 2008 290.0675

Alternative minimum tax, Minn. Statutes 2008 290.091, 2008 290.0921

Bad debt loss, Minn. Statutes 2008 289A.40

Bovine tuberculosis testing, Minn. Statutes 2008 290.06

Carryback, extension, Minn. Statutes 2008 289A.38

Carryforward credits, Minn. Statutes 2008 297I.20

Carryover, limitations, Minn. Statutes 2008 290.06

Changes, notice, Minn. Statutes 2008 290.05

Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16

Day care expenses, children, Minn. Statutes 2008 290.067

Dependent care credit, see same under this topic

Earned income tax credit, see same under this topic

Education credit, Minn. Statutes 2008 289A.31, 2008 290.0674, 2008 290.0679

Enterprise zones, credits, see same under this topic

Entertainment taxes, nonrefundable credits, Minn. Statutes 2008 290.9201

Estimated taxes, overpayment, Minn. Statutes 2008 289A.25, 2008 289A.26

Excess credits, refunds, Minn. Statutes 2008 289A.50

Federal foreign tax credit, Minn. Statutes 2008 290.01, 2008 290.06

Federal jobs credit, Minn. Statutes 2008 290.01

Franchise taxes, Minn. Statutes 2008 290.068

Indian employment credit, Minn. Statutes 2008 290.01

Investment tax credit, Minn. Statutes 2008 290.01

Jobs credit, see same under this topic

Long-term care insurance credit, Minn. Statutes 2008 290.0672

Low-income housing credits, Minn. Statutes 2008 462A.05, 2008 462A.221 to 2008 462A.225

Marriage penalty credit, Minn. Statutes 2008 290.0675

Military service, Minn. Statutes 2008 290.0677

Motor fuels tax credit, Minn. Statutes 2008 290.06

Net operating loss, individuals, Minn. Statutes 2008 289A.40

Nonresident individuals, see same under this topic

Refundable tax credits, Minn. Statutes 2008 13.46, 2008 270B.14, 2008 290.0677

Research activities credit, Minn. Statutes 2008 290.068

Research and development credit, see same under this topic

Returns, Minn. Statutes 2008 289A.08

S corporations, tax on built-in gains, Minn. Statutes 2008 290.9727

Schedules and tables, Minn. Statutes 2008 290.067

Seed capital investment credit, Minn. Statutes 2008 116J.8732, 2008 290.06

Taxes paid to other states or Canada, Minn. Statutes 2008 290.06

Time for taking, Minn. Statutes 2008 290.07

Transit passes, Minn. Statutes 2008 290.06

Withholding (taxes), Minn. Statutes 2008 290.92

Working family credit, see same under this topic

Young child credit, Minn. Statutes 2008 290.067

Data, classification, assignments of refunds, Minn. Statutes 2008 290.0679

Decedents estates

Alternative minimum tax, Minn. Statutes 2008 290.091

Assessment and collection, statutes of limitations, Minn. Statutes 2008 289A.38

Basis of property, Minn. Statutes 2008 290.01

Class of taxpayer, Minn. Statutes 2008 290.03

Composite returns, Minn. Statutes 2008 289A.08

Credits, see same under this topic

Estimated tax payments, exemption, Minn. Statutes 2008 289A.25

Fiduciaries, duties, Minn. Statutes 2008 289A.08, 2008 289A.12

Final tax returns, Minn. Statutes 2008 289A.08, 2008 289A.18

Imposition of tax, Minn. Statutes 2008 290.22

Income subject to tax, Minn. Statutes 2008 290.05

Jurisdiction to tax, Minn. Statutes 2008 290.014, 2008 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2008 290.05

Net operating losses, deductions, Minn. Statutes 2008 290.095

Payment, violations, monetary penalties, Minn. Statutes 2008 289A.60

Personal representatives, Minn. Statutes 2008 289A.08, 2008 289A.12

Rates of tax, Minn. Statutes 2008 290.06

Refunds, Minn. Statutes 2008 289A.50

Returns, filing violations, monetary penalties, Minn. Statutes 2008 289A.60

Subtractions from federal taxable income, Minn. Statutes 2008 290.01

Tax liability, Minn. Statutes 2008 270C.58

Transferees of property, duties, Minn. Statutes 2008 289A.08

Withholding, Minn. Statutes 2008 290.92

Deductions

Allocation, Minn. Statutes 2008 290.17

Carryover and carryback, net operating losses, Minn. Statutes 2008 290.095

Changes, notice, Minn. Statutes 2008 290.05

Charitable contributions, Minn. Statutes 2008 290.01, 2008 290.091

Corporations, Minn. Statutes 2008 290.01, 2008 290.0921, 2008 290.21

Dividends received, Minn. Statutes 2008 290.0921, 2008 290.21

Generally, Minn. Statutes 2008 290.01

Itemized deductions, Minn. Statutes 2008 290.01, 2008 290.091

MFIP applicants or participants, unearned income, Minn. Statutes 2008 256J.37

Net operating losses, Minn. Statutes 2008 290.01, 2008 290.0921, 2008 290.095, 2008 290.9727

Nondeductible items, Minn. Statutes 2008 290.10

Refunded income, Minn. Statutes 2008 290.07

Returns, Minn. Statutes 2008 289A.08

Time for taking, Minn. Statutes 2008 290.07

Unitary businesses, Minn. Statutes 2008 290.17

Deficiencies, payment, extensions, Minn. Statutes 2008 289A.30

Definitions

Alternative minimum tax, Minn. Statutes 2008 290.091 to 2008 290.0922

Assignment of refund, Minn. Statutes 2008 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.02

Generally, Minn. Statutes 2008 290.01

Jurisdiction, Minn. Statutes 2008 290.015

Marriage penalty credit, Minn. Statutes 2008 290.0675

Military service credit, Minn. Statutes 2008 290.0677

Minnesota family investment program, Minn. Statutes 2008 256J.08

Multistate Tax Compact, Minn. Statutes 2008 290.171

Retaliatory taxes, Minn. Statutes 2008 290.05

Revenue Recapture Act, Minn. Statutes 2008 270A.03

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2008 469.1733

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.10, 2008 293.11

Extended delinquency, monetary penalties, Minn. Statutes 2008 289A.60

Jeopardy assessments, Minn. Statutes 2008 270C.36

Refund assignments, priority, Minn. Statutes 2008 290.0679

Dependent care credit

Defined as refundable tax credit, Minn. Statutes 2008 13.46

Excess credits, refunds, Minn. Statutes 2008 289A.50

Generally, Minn. Statutes 2008 290.067

Short form returns, Minn. Statutes 2008 289A.08

Depreciation

Alternative minimum tax, basis of property, Minn. Statutes 2008 290.0921

Federal bonus depreciation deduction, Minn. Statutes 2008 290.01, 2008 290.091, 2008 290.0921

Modifications, corporations, Minn. Statutes 2008 290.01, 2008 290.0921

Disabled persons

Federal taxable income, subtraction, Minn. Statutes 2008 290.01, 2008 290.0802

Disclosure

Assignment of refunds, Minn. Statutes 2008 290.0679

Returns, Minn. Statutes 2008 270B.131

Earned income tax credit

Debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16

Defined as refundable tax credit, Minn. Statutes 2008 13.46

Dependent care credit, allocation, Minn. Statutes 2008 290.067

Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2008 256.362

Minnesota family investment program (MFIP), Minn. Statutes 2008 256J.20, 2008 256J.21, 2008 256J.45

Working family credit, Minn. Statutes 2008 256J.20

Education credit, Minn. Statutes 2008 289A.31, 2008 290.0674, 2008 290.0679

Educational institutions, exempt property subject to tax

Assessments, Minn. Statutes 2008 293.06, 2008 293.07

Collection, erroneous, refunds, Minn. Statutes 2008 293.14

Definitions, Minn. Statutes 2008 293.02

Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2008 293.10

Evasion, penalties, perjury, Minn. Statutes 2008 293.12

Generally, Minn. Statutes 2008 293.01 to 2008 293.14

Income reserved to donor, tax on, Minn. Statutes 2008 293.01

Interest, Minn. Statutes 2008 293.09, 2008 293.11

Orders, delinquent taxes, Minn. Statutes 2008 293.10

Payment, Minn. Statutes 2008 293.01, 2008 293.08, 2008 293.09, 2008 293.14

Place of taxation, Minn. Statutes 2008 293.03

Rate, Minn. Statutes 2008 293.01

Records, Minn. Statutes 2008 293.13

Refunds, erroneous collections, Minn. Statutes 2008 293.14

Reports about, Minn. Statutes 2008 293.04 to 2008 293.07, 2008 293.12

Returns, false returns, penalties, perjury, Minn. Statutes 2008 293.12

Revenue Department, duties, Minn. Statutes 2008 293.06, 2008 293.07, 2008 293.13

Revenues, Minn. Statutes 2008 293.14

Tax liens, Minn. Statutes 2008 293.03, 2008 293.11

Tax notices, delinquency, Minn. Statutes 2008 293.11

Violations and penalties, Minn. Statutes 2008 293.07 to 2008 293.09, 2008 293.12, 2008 293.13

Withholding by educational institution, Minn. Statutes 2008 293.09

Enterprise zones, credits

Border city zone credits, Minn. Statutes 2008 469.171, 2008 469.1734, 2008 469.1735

Refundable credits, Minn. Statutes 2008 469.169, 2008 469.171

Seed capital investment credit, Minn. Statutes 2008 116J.8732, 2008 290.06

Tax credit certificates, border cities, Minn. Statutes 2008 469.1735

Entertainment taxes

Generally, Minn. Statutes 2008 290.9201

Overpayments, Minn. Statutes 2008 289A.50, 2008 289A.56

Payment, Minn. Statutes 2008 289A.20, 2008 289A.31, 2008 289A.60, 2008 290.9201

Refunds, Minn. Statutes 2008 289A.50, 2008 289A.56

Returns

Due dates, Minn. Statutes 2008 289A.18

Extensions, Minn. Statutes 2008 289A.19

Filing, Minn. Statutes 2008 289A.08, 2008 290.9201

Filing violations, monetary penalties, Minn. Statutes 2008 289A.60

Withholding

Generally, Minn. Statutes 2008 290.92, 2008 290.9201

Interest, Minn. Statutes 2008 289A.56

Overpayments, Minn. Statutes 2008 289A.50, 2008 289A.56

Payment, due dates, Minn. Statutes 2008 289A.20

Refunds, Minn. Statutes 2008 289A.50

Returns, filing, Minn. Statutes 2008 289A.09, 2008 289A.18, 2008 289A.19, 2008 290.9201

Statements, providing to payees, Minn. Statutes 2008 289A.09, 2008 290.9201

Estates, see Decedents estates under this topic

Estimated taxes

Due dates, Minn. Statutes 2008 289A.56

Electronic payments, exemption, Minn. Statutes 2008 270C.42

Generally, Minn. Statutes 2008 289A.25, 2008 289A.26

Partnerships, composite estimates, Minn. Statutes 2008 289A.08

Payment, Minn. Statutes 2008 289A.25, 2008 289A.26, 2008 289A.50

Unemployment insurance benefit applicants, filing, Minn. Statutes 2008 268.145

Evasion

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.12

Felony, Minn. Statutes 2008 289A.63

Jeopardy assessment, Minn. Statutes 2008 270C.36

Partnership income, partner's distributive share, Minn. Statutes 2008 290.311

Exemptions

Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2008 41A.05

Alternative minimum tax, Minn. Statutes 2008 290.0921

Common trust funds, Minn. Statutes 2008 290.281

Entertainment entities, Minn. Statutes 2008 290.9201

Entities claiming, Minn. Statutes 2008 290.05

Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2008 290.05

Exempt revenues, Minn. Statutes 2008 290.05

Financial asset securitization investment trusts, Minn. Statutes 2008 290.9743

Fraternal benefit societies, Minn. Statutes 2008 64B.24

Great Lakes Commission, Minn. Statutes 2008 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2008 62L.13

Hennepin County supplemental retirement program, shares, Minn. Statutes 2008 383B.51

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2008 136A.39

Housing Finance Agency, Minn. Statutes 2008 462A.19

Individual retirement accounts, Minn. Statutes 2008 290.26

Insolvent farmers, Minn. Statutes 2008 290.491

Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2008 136D.281

Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2008 136D.741

Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2008 136D.88

International economic development zone, Minn. Statutes 2008 469.324 to 2008 469.326

Investigation by Revenue Department, Minn. Statutes 2008 290.05

Job opportunity building zones, see same under this topic

Metropolitan Council, Minn. Statutes 2008 473.448

Minnesota Risk Adjustment Association, Minn. Statutes 2008 62Q.03

Nonresident entertainers, Minn. Statutes 2008 290.9201

Real estate mortgage investment conduits, Minn. Statutes 2008 290.9741

Regional railroad authorities, Minn. Statutes 2008 398A.05

Revocation, Minn. Statutes 2008 290.05

Rural Finance Authority, Minn. Statutes 2008 41B.20

S corporations, Minn. Statutes 2008 290.9728

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2008 458A.09

State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2008 383B.51

State university revenue bonds, interest, Minn. Statutes 2008 136F.98

Volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution exclusion, Minn. Statutes 2008 424A.10

Extensions

Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2008 289A.38

Assessments, taxpayer agreements, Minn. Statutes 2008 289A.42

Credits, carryback, Minn. Statutes 2008 289A.18

Federal extensions, Minn. Statutes 2008 289A.19

Federal withholding or income taxes, Minn. Statutes 2008 289A.42, 2008 290.05

Information returns, Minn. Statutes 2008 289A.19

Notice, Minn. Statutes 2008 290.05

Payment, Minn. Statutes 2008 289A.30

Refund claims, taxpayer agreements, Minn. Statutes 2008 289A.42

Returns, filing, Minn. Statutes 2008 289A.19, 2008 289A.30, 2008 289A.39

Federal adjusted gross income

Defined, Minn. Statutes 2008 290.067

Incorrect determination, extension of assessment period, Minn. Statutes 2008 289A.38

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

Federal foreign tax credit

Generally, Minn. Statutes 2008 290.06

Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2008 290.01

Federal income taxes

Changes, notice to Revenue Department, Minn. Statutes 2008 289A.38

Exempt organizations, see Exemptions under this topic

Finance Department, duties, Minn. Statutes 2008 16A.13

Low-income housing credits, Minn. Statutes 2008 462A.05, 2008 462A.221 to 2008 462A.225

Payroll taxes, withholding, Minn. Statutes 2008 16A.13

Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2008 356.62

Returns, see same under this topic

Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2008 268.145

Federal Insurance Contributions Act (FICA), payments, business expenses allowed, MFIP self-employed participants, Minn. Statutes 2008 256J.37

Federal land occupants, right to tax, Minn. Statutes 2008 1.042

Federal laws, effective dates, Minn. Statutes 2008 290.01

Federal taxable income

Additions to, Minn. Statutes 2008 290.01

Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2008 289A.50

Subtractions from, Minn. Statutes 2008 290.01, 2008 290.0802

Fees, paper returns, filing fees, Minn. Statutes 2008 289A.08

Fiduciary income taxes

Assessment and collection, statutes of limitations, Minn. Statutes 2008 270C.58, 2008 289A.38

Fiduciary capacity, notice, Minn. Statutes 2008 290.30

Payment

Due dates, Minn. Statutes 2008 289A.20

Duty to pay, Minn. Statutes 2008 290.30

Electronic payments, Minn. Statutes 2008 289A.20

Extended delinquency, monetary penalties, Minn. Statutes 2008 289A.60

Extensions, Minn. Statutes 2008 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2008 289A.60

Liability, Minn. Statutes 2008 270C.58, 2008 290.04

Overpayment, interest, Minn. Statutes 2008 289A.56

Returns, Minn. Statutes 2008 289A.08, 2008 289A.12, 2008 289A.18, 2008 289A.19, 2008 289A.60

Tax liability, fiduciary relationship, effect, Minn. Statutes 2008 290.04

Withholding, Minn. Statutes 2008 290.92

Financial asset securitization investment trusts

Exceptions, Minn. Statutes 2008 290.015

Exemption, Minn. Statutes 2008 290.9743

Imposition of tax, Minn. Statutes 2008 290.9744

Forms, nongame wildlife checkoff, Minn. Statutes 2008 289A.08, 2008 290.431, 2008 290.432

Franchise taxes

Alternative minimum tax, see same under this topic

Border city zone credits, Minn. Statutes 2008 469.1735

Credits, research credit, Minn. Statutes 2008 290.068

Delinquent taxes, notice, Minn. Statutes 2008 270C.725

Generally, Minn. Statutes 2008 290.0922

Imposition of tax, Minn. Statutes 2008 290.02, 2008 290.0921, 2008 290.0922

International economic development zone, exemption, Minn. Statutes 2008 290.0921, 2008 469.324, 2008 469.326

Measurement by net income, Minn. Statutes 2008 290.02

Rate, Minn. Statutes 2008 290.06

Waivers, Minn. Statutes 2008 290.9729

Future estates, imposition of tax, Minn. Statutes 2008 290.22

Generally, Minn. Statutes 2008 290.01 to 2008 290.9742

Gross income

Allocation to state, Minn. Statutes 2008 290.17, 2008 290.9201

Athletic teams, special rule, Minn. Statutes 2008 290.17

Changes, notice, Minn. Statutes 2008 290.05

Computation, partners, Minn. Statutes 2008 290.311

Income not derived from conduct of trade or business, Minn. Statutes 2008 290.17

Nonbusiness income, Minn. Statutes 2008 290.17

Noncompete covenants, Minn. Statutes 2008 290.17

Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2008 289A.38

Returns, Minn. Statutes 2008 289A.08

Trade or business income, Minn. Statutes 2008 290.17

Unitary business principle, Minn. Statutes 2008 290.17

Heads of households, rates of tax, Minn. Statutes 2008 290.06

Hearings, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.06

Imposition of tax

Alternative minimum tax, see same under this topic

Business activities reports not a factor, Minn. Statutes 2008 290.371

Classes of taxpayers, Minn. Statutes 2008 290.03

Entertainment taxes, Minn. Statutes 2008 290.9201

Financial asset securitization investment trusts, Minn. Statutes 2008 290.9744

Franchise taxes, see same under this topic

Generally, Minn. Statutes 2008 290.05, 2008 290.22

S corporations, Minn. Statutes 2008 290.9725 to 2008 290.9729

Income, Minn. Statutes 2008 290.067

Individuals

Additions and subtractions from federal taxable income, Minn. Statutes 2008 290.01

Alternative minimum tax, Minn. Statutes 2008 290.091

Armed forces members, Minn. Statutes 2008 289A.39

Assessment, time, Minn. Statutes 2008 270C.58, 2008 289A.38

Basis of property, Minn. Statutes 2008 290.01

Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2008 290.48

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2008 289A.50

Class of taxpayer, Minn. Statutes 2008 290.03

Credits, see same under this topic

Estimated taxes, see same under this topic

Income subject to tax, Minn. Statutes 2008 290.05

Jurisdiction to tax, Minn. Statutes 2008 290.014

Mining or iron ore production, tax exemption, Minn. Statutes 2008 290.05

Net operating loss carryback, refund or credit, Minn. Statutes 2008 289A.40

Net operating losses, deductions, Minn. Statutes 2008 290.095

Nonresident individuals, see same under this topic

Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2008 290.05

Part-year resident individuals, see same under this topic

Payment, Minn. Statutes 2008 289A.20, 2008 289A.31, 2008 289A.56, 2008 289A.60

Rates of tax, Minn. Statutes 2008 290.06

Refunds, defined, Minn. Statutes 2008 270A.03

Returns, Minn. Statutes 2008 289A.08, 2008 289A.18, 2008 289A.60

Information returns

Filing, Minn. Statutes 2008 289A.12, 2008 289A.18, 2008 289A.19, 2008 289A.60

Statements to payees, Minn. Statutes 2008 289A.12

Instruction books

Use tax information, Minn. Statutes 2008 289A.08

Voter registration applications, inclusion, Minn. Statutes 2008 289A.08

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2008 60K.43

Interest

Armed forces members, Minn. Statutes 2008 289A.39

Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2008 290.081

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.09, 2008 293.11, 2008 293.14

Extensions, Minn. Statutes 2008 289A.19

Overpayment, Minn. Statutes 2008 289A.56

Payment, liability, Minn. Statutes 2008 270C.58, 2008 289A.31

Substantial understatement of amount due, Minn. Statutes 2008 289A.60

International economic development zone

Exemptions, Minn. Statutes 2008 290.0922, 2008 469.324 to 2008 469.326

Jobs credit, Minn. Statutes 2008 290.06, 2008 469.324, 2008 469.327

Repayment obligation, Minn. Statutes 2008 469.328

Investigations, entities claiming exemptions, Minn. Statutes 2008 290.05

Itemized deductions, individuals, estates, and trusts

Alternative minimum tax, Minn. Statutes 2008 290.091

Subtractions from federal taxable income, Minn. Statutes 2008 290.01

Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2008 270C.36

Job opportunity building zones

Corporate franchise taxes, exemption, Minn. Statutes 2008 290.0921, 2008 290.0922, 2008 469.317

Exemptions, generally, Minn. Statutes 2008 290.01, 2008 469.315

Individual income tax exemption, Minn. Statutes 2008 469.316

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2008 469.319

Subtractions from federal taxable income, Minn. Statutes 2008 290.01

Jobs credit

Biotechnology and health sciences industry zones

Eligibility, Minn. Statutes 2008 290.06, 2008 469.336

Generally, Minn. Statutes 2008 469.338

Maximum amount, Minn. Statutes 2008 469.335

Repayment obligation, Minn. Statutes 2008 469.340

International economic development zone

Eligibility, Minn. Statutes 2008 290.06, 2008 469.324, 2008 469.327

Repayment obligation, Minn. Statutes 2008 469.328

Job opportunity building zones

Dependent care credit, offset, Minn. Statutes 2008 290.067

Eligibility, Minn. Statutes 2008 290.06, 2008 469.315

Generally, Minn. Statutes 2008 469.318

Repayment obligation, Minn. Statutes 2008 469.319

Working family credit, offset, Minn. Statutes 2008 290.0671

Joint refunds, proportional ownership, Minn. Statutes 2008 270A.03

Joint returns

Assessments, orders, Minn. Statutes 2008 289A.37

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2008 289A.50

Dependent care credit, Minn. Statutes 2008 290.067

Innocent spouse relief, Minn. Statutes 2008 289A.31

Married persons, filing, Minn. Statutes 2008 289A.08

Payment, liability, Minn. Statutes 2008 289A.31

Rates of tax, Minn. Statutes 2008 290.06

Signatures, Minn. Statutes 2008 289A.08

Subtraction for elderly and disabled, Minn. Statutes 2008 290.0802

Judgments, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.11

Jurisdiction to tax

Generally, Minn. Statutes 2008 290.014, 2008 290.015

Minimum contacts, Minn. Statutes 2008 290.015, 2008 290.02

Trade or business income, Minn. Statutes 2008 290.17

Laid-off workers, exclusions and exemptions from state income taxes, Minn. Statutes 2008 290.01

Lawsuits

Assessment and collection, statutes of limitations, Minn. Statutes 2008 270C.58

Assignments of refunds, Minn. Statutes 2008 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.09, 2008 293.11

Venue, Minn. Statutes 2008 289A.63

Liens, taxes, educational institutions, Minn. Statutes 2008 293.03, 2008 293.11

Local governments, new taxes, Minn. Statutes 2008 477A.016

Long-term care insurance credit, Minn. Statutes 2008 290.0672

Low-income housing tax credits

Allocation to cities and counties, Minn. Statutes 2008 462A.222

Allocation to nonprofit organizations, Minn. Statutes 2008 462A.223

Definitions, Minn. Statutes 2008 462A.221

Loans for, Minn. Statutes 2008 462A.05

Notice requirements, Minn. Statutes 2008 462A.225

Lump sum distributions tax

Computation, Minn. Statutes 2008 290.032

Credits, taxes paid to other states or Canada, Minn. Statutes 2008 290.06

Defined as income, Minn. Statutes 2008 290.067

Nonresident individuals, exemption, Minn. Statutes 2008 290.032

Reductions or offsets, elderly and disabled persons, Minn. Statutes 2008 290.0802

Mail order sales

Single sales factor apportionment formula, Minn. Statutes 2008 290.191

Marriage penalty credit, Minn. Statutes 2008 290.0675

Married persons

Rates of tax, Minn. Statutes 2008 290.06

Subtraction for elderly and disabled, Minn. Statutes 2008 290.0802

Metropolitan Council, exemption, Minn. Statutes 2008 473.448

Military service credit, Minn. Statutes 2008 290.0677

Mining companies

Assessment and collection, statutes of limitations, Minn. Statutes 2008 289A.38

Payment, Minn. Statutes 2008 289A.20, 2008 289A.56, 2008 289A.60

Penalties, civil, Minn. Statutes 2008 289A.60

Returns, filing, Minn. Statutes 2008 289A.08, 2008 289A.18, 2008 289A.19, 2008 289A.60

Substantial understatement of liability, monetary penalties, Minn. Statutes 2008 289A.60

Tax liability, Minn. Statutes 2008 289A.31, 2008 289A.60

Minnesota education credit

Assignment of refunds, Minn. Statutes 2008 290.0679

Generally, Minn. Statutes 2008 290.0674

Third-party vendors, liability for overpayments, Minn. Statutes 2008 289A.31

Motor fuels tax credit, Minn. Statutes 2008 290.06

Multistate Tax Compact, Minn. Statutes 2008 290.171, 2008 290.174

Net income

Allocation to state, Minn. Statutes 2008 290.17, 2008 290.20

Apportionment formulas, Minn. Statutes 2008 290.191, 2008 290.20

Computation, Minn. Statutes 2008 290.07

Reports about, investment companies, Minn. Statutes 2008 290.36

Nondeductible items

Additions to federal taxable income, Minn. Statutes 2008 290.01

Enumerated, Minn. Statutes 2008 290.10

Nongame wildlife checkoff

Corporations, Minn. Statutes 2008 290.432

Individuals, Minn. Statutes 2008 290.431

Long and short form returns, Minn. Statutes 2008 289A.08

Written notice from tax preparers, Minn. Statutes 2008 270C.445

Nonresident entertainers, see Entertainment taxes under this topic

Nonresident individuals

Class of taxpayer, Minn. Statutes 2008 290.03

Credits, allocation, Minn. Statutes 2008 290.06, 2008 290.0672, 2008 290.0674, 2008 290.0675

Dependent care credit, allocation, Minn. Statutes 2008 290.067

Estimated taxes, Minn. Statutes 2008 289A.25

Gross income, Minn. Statutes 2008 290.081, 2008 290.17

Jurisdiction to tax, Minn. Statutes 2008 290.014

Lump sum distribution tax, exemption, Minn. Statutes 2008 290.032

Retirement income, exemption, Minn. Statutes 2008 290.17

Returns, filing, Minn. Statutes 2008 289A.08, 2008 290.014

Tax liability, computation, Minn. Statutes 2008 290.06

Withholding, exemption, Minn. Statutes 2008 290.92

Working family credit, allocation, Minn. Statutes 2008 290.0671

Orders

Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2008 289A.60

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.10

Organ donors, federal taxable income, subtractions, Minn. Statutes 2008 290.01

Overpayment

Alternative minimum taxable income, subtraction, Minn. Statutes 2008 290.091

Entertainment taxes, Minn. Statutes 2008 289A.50, 2008 289A.56

Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2008 290.01

Interest, Minn. Statutes 2008 289A.56

Part-year resident individuals

Alternative minimum tax, Minn. Statutes 2008 290.091

Credits, see same under this topic

Days spent outside of state, record keeping, Minn. Statutes 2008 290.01

Dependent care credit, allocation, Minn. Statutes 2008 290.067

Gross income, allocation to state, Minn. Statutes 2008 290.17

Tax liability, computation, Minn. Statutes 2008 290.06

Working family credit, allocation, Minn. Statutes 2008 290.0671

Partnerships

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2008 289A.08, 2008 289A.25

Franchise taxes, Minn. Statutes 2008 290.0922

Jurisdiction to tax, Minn. Statutes 2008 290.014, 2008 290.015

Minimum fees, computation, Minn. Statutes 2008 290.0922

Payment, violations, monetary penalties, Minn. Statutes 2008 289A.60

Research and development credit, Minn. Statutes 2008 469.339

Returns

Automatic extensions, Minn. Statutes 2008 289A.19

Due dates, Minn. Statutes 2008 289A.18

Filing, Minn. Statutes 2008 289A.08, 2008 289A.09, 2008 290.014

Filing violations, monetary penalties, Minn. Statutes 2008 289A.60

Nonresident partners, composite returns, Minn. Statutes 2008 289A.08

Signatures, Minn. Statutes 2008 289A.08, 2008 289A.09

Statements, providing to partners, Minn. Statutes 2008 289A.09

Tax liability, Minn. Statutes 2008 289A.31

Violations, Minn. Statutes 2008 289A.60, 2008 289A.63

Withholding (taxes)

Nonresident partners, Minn. Statutes 2008 290.92

Payment, Minn. Statutes 2008 289A.20, 2008 289A.60

Returns, filing, Minn. Statutes 2008 289A.60

Tax liens, Minn. Statutes 2008 290.92

Passive investment income, Minn. Statutes 2008 290.9729

Payment

Accounting period change, Minn. Statutes 2008 290.07

Corporations, returns, filing extension, Minn. Statutes 2008 289A.19

Due dates, Minn. Statutes 2008 289A.20, 2008 290.0922

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.08, 2008 293.09, 2008 293.14

Electronic payments, Minn. Statutes 2008 270C.42, 2008 289A.20, 2008 289A.26, 2008 289A.60

Entertainment taxes, Minn. Statutes 2008 289A.20, 2008 289A.31, 2008 290.9201

Estimated taxes, Minn. Statutes 2008 268.145, 2008 289A.25, 2008 289A.26

Extensions, Minn. Statutes 2008 289A.30

Failure to pay, Minn. Statutes 2008 168.27, 2008 289A.60, 2008 289A.63

Liability, see Tax liability under this topic

LIFO recapture amounts, Minn. Statutes 2008 289A.20

Mining companies, returns, filing extension, Minn. Statutes 2008 289A.19

Nonresident contractors, cash surety or bond, Minn. Statutes 2008 290.9705

Overpayment, see same under this topic

Partnerships, resident partners, pro rata share, Minn. Statutes 2008 290.06

S corporation shareholders, pro rata share, Minn. Statutes 2008 290.06

Specific taxes, see specific entries under this topic

Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2008 290.01

Taxes paid to other states or Canada, credits, Minn. Statutes 2008 290.06

Underpayment, Minn. Statutes 2008 289A.20

Penalties (monetary)

Armed forces members, Minn. Statutes 2008 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.07, 2008 293.08, 2008 293.12, 2008 293.14

Extensions, Minn. Statutes 2008 289A.19

Generally, Minn. Statutes 2008 289A.60

Payment, liability, Minn. Statutes 2008 270C.58, 2008 289A.31

Place of taxation, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.03

Presumptions

Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2008 290.48

Individual income taxes, late payment, reasonable cause, Minn. Statutes 2008 289A.60

Minimum contacts required to tax trade or business, Minn. Statutes 2008 290.015

Taxable net income, allocation to state, Minn. Statutes 2008 290.20

Prima facie evidence, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.10

Property, Minn. Statutes 2008 290.015

Rates

Alternative minimum tax, Minn. Statutes 2008 290.0921

Cash in excess of 10,000 dollars, Minn. Statutes 2008 290.48

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.01

Entertainment taxes, Minn. Statutes 2008 290.9201

Franchise taxes, Minn. Statutes 2008 290.02, 2008 290.06

Generally, Minn. Statutes 2008 290.03

Inflation adjustments, tax brackets, Minn. Statutes 2008 290.06

S corporations, Minn. Statutes 2008 290.9725 to 2008 290.9729

Schedules, Minn. Statutes 2008 290.06

Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2008 290.05

Rebate, Minn. Statutes 2008 16A.46, 2008 256.028

Reciprocity, Minn. Statutes 2008 290.081, 2008 290.92

Records and record keeping, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.13

Refundable tax credits, see Credits under this topic

Refunds

Armed forces members, death while serving, Minn. Statutes 2008 289A.39

Assignment, Minn. Statutes 2008 290.0679

Bad debt loss, Minn. Statutes 2008 289A.40

Biotechnology and health sciences industry zones, Minn. Statutes 2008 469.338, 2008 469.339, 2008 469.340

Corporations, subtractions from federal taxable income, Minn. Statutes 2008 290.01

Denial, administrative review, Minn. Statutes 2008 289A.50

Dissolution of marriage, notice, Minn. Statutes 2008 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.14

Entertainment taxes, Minn. Statutes 2008 289A.50, 2008 289A.56

Erroneous collections, Minn. Statutes 2008 289A.50, 2008 293.14

Filing claims, suspension during disability period, Minn. Statutes 2008 289A.40

Form prepared by Revenue Department, Minn. Statutes 2008 289A.50

Individual income tax refunds, defined, Minn. Statutes 2008 270A.03

Innocent spouse relief, Minn. Statutes 2008 289A.31

Interest overpayments, Minn. Statutes 2008 289A.50

International economic development zone, refundable credit, Minn. Statutes 2008 469.327

Job opportunity building zones, credits exceeding liability, Minn. Statutes 2008 469.318, 2008 469.319

Joint refunds, proportional ownership, Minn. Statutes 2008 270A.03

MFIP property limitations, exclusion, Minn. Statutes 2008 256J.20, 2008 256J.21

Minnesota education credit, Minn. Statutes 2008 290.0674, 2008 290.0679

Net operating loss, Minn. Statutes 2008 289A.40, 2008 290.095

Offsets, Minn. Statutes 2008 256.019, 2008 256J.08, 2008 256L.15

Payable from general fund, Minn. Statutes 2008 290.62

Returns considered as, Minn. Statutes 2008 289A.50

Statutes of limitations, Minn. Statutes 2008 289A.40

Tax credits, see Credits under this topic

Third-party vendors, liability for overpayments, Minn. Statutes 2008 289A.31

Timely filing, Minn. Statutes 2008 289A.40

Withholding from, Minn. Statutes 2008 289A.50

Reports about

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

Tax incidence biennial reports, Minn. Statutes 2008 270C.13

Research activities credit, Minn. Statutes 2008 290.068

Research and development credit, biotechnology and health sciences industry zones

Eligibility, Minn. Statutes 2008 469.336

Generally, Minn. Statutes 2008 290.06, 2008 469.339

Maximum amount, Minn. Statutes 2008 469.335

Repayment obligation, Minn. Statutes 2008 469.340

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 2008 289A.38, 2008 469.319, 2008 469.328, 2008 469.340

Attachments, amended property tax refund returns, Minn. Statutes 2008 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2008 270C.20

Checkoffs, Minn. Statutes 2008 10A.31, 2008 270C.445, 2008 289A.08, 2008 290.431, 2008 290.432

Composite returns, Minn. Statutes 2008 289A.08, 2008 289A.60

Copies, Minn. Statutes 2008 290.0679, 2008 290.081

Corporations, see same under this topic

Dental practice donation program, tax status, statements, Minn. Statutes 2008 256.959

Disclosure, Minn. Statutes 2008 270B.131, 2008 270B.14, 2008 270B.18

Disposition, Minn. Statutes 2008 270C.20

Due dates, Minn. Statutes 2008 289A.18, 2008 290.07

Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2008 293.12

Entertainment taxes, see same under this topic

Extensions, Minn. Statutes 2008 289A.19, 2008 289A.39

Failure to file, penalties, Minn. Statutes 2008 289A.60, 2008 289A.63

False or fraudulent returns, Minn. Statutes 2008 289A.63

Federal tax returns, Minn. Statutes 2008 144.1489, 2008 289A.08, 2008 289A.38, 2008 289A.60

Filing, Minn. Statutes 2008 273.124, 2008 289A.08, 2008 290.014

Fractional year returns, Minn. Statutes 2008 289A.08, 2008 290.32

Franchise taxes, Minn. Statutes 2008 290.0922

Frivolous returns, monetary penalties, Minn. Statutes 2008 289A.60

Generally, Minn. Statutes 2008 289A.08

Information returns, see same under this topic

Joint returns, see same under this topic

Partial year returns, Minn. Statutes 2008 290.32

Refunds claims, returns considered as, Minn. Statutes 2008 289A.50

Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2008 290.095

Separate returns, accounting period change, Minn. Statutes 2008 289A.08, 2008 290.32

Specific persons or entities, see specific entries under this topic

Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2008 79A.23

Revenue recapture, claims, priority, Minn. Statutes 2008 270A.10

Revenues

Distribution, Minn. Statutes 2008 290.62

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.14

Lost revenues, nonresident income, reciprocity, Minn. Statutes 2008 290.081

Rural Finance Authority, exemption, Minn. Statutes 2008 41B.20

S corporation banks

Nonresident shareholders, jurisdiction to tax, Minn. Statutes 2008 290.014

S corporations

Capital gains, Minn. Statutes 2008 290.9728

Certain built-in gains, Minn. Statutes 2008 290.9727

Deductions, Minn. Statutes 2008 290.01, 2008 290.9727

Franchise taxes, Minn. Statutes 2008 290.0922

Jurisdiction to tax, Minn. Statutes 2008 290.015

Minimum fees, Minn. Statutes 2008 290.9725

Passive investment income, Minn. Statutes 2008 290.9729

Payment, violations, monetary penalties, Minn. Statutes 2008 289A.60

Returns, Minn. Statutes 2008 289A.08, 2008 289A.18, 2008 289A.19, 2008 289A.60

Violations, monetary penalties, Minn. Statutes 2008 289A.60

Withholding (taxes)

Minimum fees, Minn. Statutes 2008 290.9725

Nonresident shareholders, Minn. Statutes 2008 290.92

Payment, Minn. Statutes 2008 289A.20, 2008 289A.31, 2008 289A.60

Returns, filing, Minn. Statutes 2008 289A.09, 2008 289A.18, 2008 289A.19, 2008 289A.60

Statements, providing to shareholders, Minn. Statutes 2008 289A.09

Savings banks conducting life insurance business

Tax computation, Minn. Statutes 2008 290.093

Schedules and tables

Dependent care credit, Minn. Statutes 2008 290.067

Franchise taxes, Minn. Statutes 2008 290.0922

Subtraction for elderly and disabled, Minn. Statutes 2008 290.0802

Tax rates, Minn. Statutes 2008 290.06

Withholding (taxes), Minn. Statutes 2008 290.92

Working family credit, Minn. Statutes 2008 290.0671

Seed capital investment credit, Minn. Statutes 2008 116J.8732, 2008 290.06

Self-employment taxes, small employers, payments by

Small employer health benefit plans, Minn. Statutes 2008 62L.02

Solicitation of business, Minn. Statutes 2008 290.015

State budget, recommended revenue targets, Minn. Statutes 2008 16A.102

State elections campaign fund checkoff, Minn. Statutes 2008 10A.31

Statutes of limitations

Assessment, Minn. Statutes 2008 289A.38

Assessment and collection lawsuits, Minn. Statutes 2008 270C.58

Refunds, Minn. Statutes 2008 289A.40

Violations, generally, Minn. Statutes 2008 289A.63

Tax certificates, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.06

Tax liability

Armed forces members, death while serving, exception, Minn. Statutes 2008 289A.39

Civilian employees, death while working outside U.S., exception, Minn. Statutes 2008 289A.39

Classes of taxpayers, Minn. Statutes 2008 290.03

Corporations, accrual, Minn. Statutes 2008 290.04

Dissolution of marriage, effect, Minn. Statutes 2008 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.01, 2008 293.09

Fiduciaries, Minn. Statutes 2008 290.04, 2008 290.30

Innocent spouse relief, Minn. Statutes 2008 289A.31

Joint returns, Minn. Statutes 2008 289A.31

Partnerships, partners, individual liability, Minn. Statutes 2008 290.31

Real estate mortgage investment conduits, Minn. Statutes 2008 290.9742

Returns, Minn. Statutes 2008 289A.08

Third parties providing wages, Minn. Statutes 2008 270C.59

Third-party vendors, refund overpayments, Minn. Statutes 2008 289A.31

Transferees of property, Minn. Statutes 2008 270C.58

Understatement, monetary penalties, Minn. Statutes 2008 289A.60

Unemployment insurance applicants, Minn. Statutes 2008 268.145, 2008 290.92

Who is liable, Minn. Statutes 2008 270C.58, 2008 289A.31

Tax liens, educational institutions

Exempt property subject to tax, Minn. Statutes 2008 293.03, 2008 293.11

Tax notices

Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.11

Jeopardy assessments, Minn. Statutes 2008 270C.36

Tax preferences

Alternative minimum tax, Minn. Statutes 2008 290.091

Alternative minimum taxable income, Minn. Statutes 2008 290.0921

Changes, notice, Minn. Statutes 2008 290.05

Tax shelters, abusive, promotion, Minn. Statutes 2008 289A.60

Tax tables, see Schedules and tables under this topic

Tax-exempt organizations

Subject to tax under Internal Revenue Code, Minn. Statutes 2008 290.05

Taxable income

Alternative minimum taxable income, computation, Minn. Statutes 2008 290.091

Cash in excess of 10,000 dollars, Minn. Statutes 2008 290.48

Changes, notice, Minn. Statutes 2008 290.05

Imposition of tax, Minn. Statutes 2008 290.03

S corporations, Minn. Statutes 2008 290.9726, 2008 290.9727, 2008 290.9728, 2008 290.9729

Taxable net income

Allocation to state, Minn. Statutes 2008 290.17, 2008 290.20, 2008 290.36

Computation

Before net operating loss deductions, Minn. Statutes 2008 290.095

Generally, Minn. Statutes 2008 290.07

Investment companies, Minn. Statutes 2008 290.36

Partial year returns, Minn. Statutes 2008 290.32

Partners and partnerships, Minn. Statutes 2008 290.311

Partnerships, allocation to state, Minn. Statutes 2008 290.31

Refunded income, Minn. Statutes 2008 290.07

Taxable years

Different laws affecting, Minn. Statutes 2008 290.33

Returns, Minn. Statutes 2008 289A.08

Taxpayers

Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2008 289A.42

Assignment of refunds, procedures, Minn. Statutes 2008 290.0679

Classes of taxpayers, enumerated, Minn. Statutes 2008 290.03

Consent, Minn. Statutes 2008 270B.131, 2008 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.01

Employment-related expenses, day care, Minn. Statutes 2008 290.067

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2008 289A.60

Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2008 290.30

Information about, disclosure, Minn. Statutes 2008 289A.08

Multistate taxpayers, Minn. Statutes 2008 290.171

Net operating losses, carryover, applications, Minn. Statutes 2008 290.095

Nonresidents, reciprocity, Minn. Statutes 2008 290.081, 2008 290.92

Notice given, Minn. Statutes 2008 289A.31, 2008 289A.38, 2008 290.171

Notice received, jeopardy assessments, Minn. Statutes 2008 270C.36

Petitions by, taxable net income, allocation methods, Minn. Statutes 2008 290.20

Qualified beneficiaries defined as, Minn. Statutes 2008 290.0672

Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.04, 2008 293.07, 2008 293.12

Signatures, returns, Minn. Statutes 2008 289A.08

Specific taxpayers, see specific entries under this topic

Tax liability, fiduciary relationship, effect, Minn. Statutes 2008 290.04

Volunteer ambulance attendants, status, Minn. Statutes 2008 144E.001

Terrorism victims, exclusions and exemptions from state income taxes, Minn. Statutes 2008 290.01

Trades, see Jurisdiction to tax under this topic

Trusts

Alternative minimum tax, Minn. Statutes 2008 290.091

Basis of property, Minn. Statutes 2008 290.01

Class of taxpayer, Minn. Statutes 2008 290.03

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2008 289A.25

Imposition of tax, Minn. Statutes 2008 290.22

Income subject to tax, Minn. Statutes 2008 290.05

Jurisdiction to tax, Minn. Statutes 2008 290.014, 2008 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2008 290.05

Net operating losses, deductions, Minn. Statutes 2008 290.095

Rates of tax, Minn. Statutes 2008 290.06

Subtractions from federal taxable income, Minn. Statutes 2008 290.01

Withholding tax payments, Minn. Statutes 2008 289A.19

Unitary businesses

Alternative minimum tax, Minn. Statutes 2008 290.0921

Combined reports, Minn. Statutes 2008 290.17

Federal taxable income, subtractions, Minn. Statutes 2008 290.01

Foreign operating corporations considered part of, Minn. Statutes 2008 290.01

Gross income, allocation to state, Minn. Statutes 2008 290.17

Jurisdiction to tax, see same under this topic

Net income, determination, Minn. Statutes 2008 290.17

Ownership of interest, exceptions, Minn. Statutes 2008 290.015

Tax shelters, reportable transactions, Minn. Statutes 2008 289A.121, 2008 289A.60

Veterans, military service credit, Minn. Statutes 2008 290.0677

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2008 289A.63

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

Federal law violations, revocation of exemption, Minn. Statutes 2008 290.05

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2008 60K.43

Monetary penalties, see Penalties (monetary) under this topic

Statutes of limitations, Minn. Statutes 2008 289A.63

Waivers

Additional taxes, Minn. Statutes 2008 289A.25

S corporations, franchise taxes, Minn. Statutes 2008 290.9729

Withholding (taxes)

Educational institutions, exempt property subject to tax, Minn. Statutes 2008 293.09

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2008 270C.58, 2008 289A.31

Federal payroll taxes, Minn. Statutes 2008 16A.13

Fiscal intermediaries (medical assistance), duties, Minn. Statutes 2008 256B.0655

Overpayment, interest, Minn. Statutes 2008 289A.56

Refunds, Minn. Statutes 2008 289A.50

Supplemental nursing services agencies, Minn. Statutes 2008 144A.72

Unemployment insurance benefit applicants, Minn. Statutes 2008 268.145

Working family credit

Appropriations for, Minn. Statutes 2008 256J.02

Defined as refundable tax credit, Minn. Statutes 2008 13.46

Generally, Minn. Statutes 2008 290.0671

MFIP, Minn. Statutes 2008 256J.20, 2008 256J.21, 2008 256J.45

MinnesotaCare enrollees, application for, Minn. Statutes 2008 256L.15

TANF block grants, use for reimbursements, Minn. Statutes 2008 256J.02

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