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Minnesota Legislature

Office of the Revisor of Statutes

ACCOUNTING

Accounting periods

Appropriations, refunds, Minn. Statutes 2014 16A.155

Claims against the state, refunds, Minn. Statutes 2014 16A.155

Income and franchise taxes, Minn. Statutes 2014 289A.08, 2014 290.07, 2014 290.32

Refunds, state funds, Minn. Statutes 2014 16A.155

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2014 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2014 412.891

Investment companies, Minn. Statutes 2014 54.27

Regulated lenders, Minn. Statutes 2014 56.11

Requirements, see Accounting and bookkeeping under specific topics

Statewide accounting system, see STATEWIDE ACCOUNTING SYSTEM (SWA)

UFARS, see UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Accounting year, defined, Minn. Statutes 2014 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2014 412.891

Definitions

Accountants, Minn. Statutes 2014 326A.01

Charitable solicitations, Minn. Statutes 2014 309.50