INCOME AND FRANCHISE TAXES

Allocation of income, Minn. Law 2006 c 259 art 1 s 4, 2006 c 283 s 2

Alternative minimum tax

Exemption, Minn. Law 2006 c 259 art 1 s 3

Minerals taxes, alternative minimum tax credit for, repeal, Minn. Law 2006 c 259 art 12 s 16, 17

Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1

Credits

Bovine tuberculosis testing credit, Minn. Law 2006 c 259 art 1 s 1

Military service credit, Minn. Law 2006 c 259 art 1 s 2

Exemptions

International economic development zones, Minn. Law 2006 c 259 art 13 s 13

Federal update, Minn. Law 2006 c 259 art 2

Internal Revenue Code, federal update, Minn. Law 2006 c 259 art 2

Military service credit, Minn. Law 2006 c 259 art 1 s 2

Nonresidents

Allocation of income to other states, Minn. Law 2006 c 259 art 1 s 4

Returns

Electronic filing, Minn. Law 2006 c 259 art 8 s 1, 2

Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8