INCOME AND FRANCHISE TAXES

Additions to income

Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 5

Disregarded amount, Minn. Law 2009 c 12 art 1 s 3

Motor vehicle sales taxes, Minn. Law 2009 c 88 art 1 s 3

Unemployment compensation, Minn. Law 2009 c 88 art 1 s 3

Additions to income, exempt-interest dividends, Minn. Law 2010 c 389 art 3 s 8

Alternative minimum tax, Minn. Law 2009 c 88 art 1 s 10, 2010 c 389 art 3 s 16, 17

Assessments, wages paid, changes in, reporting, Minn. Law 2009 c 88 art 7 s 6

Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14

Computation of income, stock losses, Minn. Law 2009 c 12 art 1 s 6

Corporations

Additions to income, Minn. Law 2009 c 12 art 1 s 4

Nongame wildlife checkoff, use of funds, Minn. Law 2010 c 361 art 4 s 68

Subtractions from income, Minn. Law 2009 c 12 art 1 s 5

Subtractions from income, small ethanol producer credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Unitary businesses, designated member responsible for tax matters, Minn. Law 2009 c 88 art 7 s 1

Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43

Credits

Create automotive recovery jobs credit, Minn. Law 2010 c 216 s 33 to 2010 c 216 s 43

Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13

Health insurance premiums credit, Minn. Law 2009 c 3

Historic structure rehabilitation tax credit, Minn. Law 2010 c 216 s 11, 17

Increasing research activities, Minn. Law 2010 c 216 s 10

K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9

Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62

Political contribution credit, Minn. Law 2010 1Sp c 1 art 13 s 4

Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Working family credit, Minn. Law 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13

Deductions

Federal update, Minn. Law 2010 c 216 s 8

Haiti earthquake, charitable contributions, Minn. Law 2010 c 187

Small ethanol producer federal credit, Minn. Law 2010 c 389 art 3 s 9, 10, 16, 17

Deductions, K-12 education expenses

Driving costs excluded, Minn. Law 2009 c 88 art 7 s 7

Rules repealed, Minn. Law 2009 c 88 art 7 s 11

Dependent care credit, Minn. Law 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9, 2010 c 389 art 3 s 13

Exemptions, technical corrections, Minn. Law 2010 c 382 s 60

Federal adjusted gross income, updates, Minn. Law 2009 c 88 art 1 s 7

Federal stimulus funding law, changes related to, special timing account, Minn. Law 2009 c 88 art 12 s 21

Federal update, Minn. Law 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2, 2010 c 216 s 7 to 2010 c 216 s 9, 14, 15

Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7

Health insurance premiums credit, Minn. Law 2009 c 3, 2009 c 88 art 12 s 4

Income Tax Microdata Coordinating Committee, sunset, Minn. Law 2009 c 88 art 11 s 2

Individual income taxes, additions to income, Minn. Law 2009 c 12 art 1 s 3

Information returns, Section 1031 transactions, Minn. Law 2009 c 88 art 7 s 2, 3

Jurisdiction to tax, exceptions, printers, personal property, Minn. Law 2009 c 14

K-12 education expenses credit, Minn. Law 2009 c 88 art 1 s 9

Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18

Lower income motor fuels credit, repealed, Minn. Law 2010 c 216 s 62

Net operating loss carrybacks, Minn. Law 2010 c 216 s 13

Nonresidents, Minn. Law 2009 c 88 art 1 s 8

Limited liability companies, sole members, Minn. Law 2010 c 389 art 3 s 11, 18

Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1

Rates, Minn. Law 2010 c 389 art 3 s 12

Reciprocity, Minn. Law 2010 c 389 art 3 s 15

Part-year residents, Minn. Law 2009 c 88 art 1 s 8

Partnerships with nonresident partners, Minn. Law 2010 c 389 art 3 s 1

Property tax refunds, Minn. Law 2009 c 88 art 1 s 11

Refund anticipation loans and checks, Minn. Law 2009 c 88 art 12 s 1

Refunds, invalid addresses, Minn. Law 2010 c 389 art 3 s 6

Regulated investment companies, Minn. Law 2010 c 389 art 3 s 3

Returns

Filing times, Minn. Law 2010 c 389 art 3 s 4

Frivolous returns, penalty, Minn. Law 2010 c 389 art 3 s 7

Small business investment tax credit

Amount, Minn. Law 2010 c 216 s 12

Data classification, Minn. Law 2010 c 216 s 1

Generally, Minn. Law 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19

Qualified small businesses and investors, certification, Minn. Law 2010 c 216 s 2, 2010 c 389 art 3 s 19

State elections campaign fund checkoff, Minn. Law 2010 c 327 s 28

Subtractions from income

Corporations, Minn. Law 2009 c 12 art 1 s 5

Discharge of indebtedness income, Minn. Law 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6

Tax preparers, see under TAXES

Tuition expenses, dependent care credit, Minn. Law 2009 c 12 art 1 s 8

Withholding

Differential wages of armed forces members on active duty, Minn. Law 2009 c 12 art 1 s 12

Failure to withhold, treating employee as nonemployee, Minn. Law 2009 c 88 art 7 s 5

Withholding statements, Minn. Law 2010 c 389 art 3 s 2

Working family credit

Expenditures, Minn. Law 2010 1Sp c 1 art 25 s 13

Inflation adjustments, Minn. Law 2009 c 88 art 7 s 8

Obsolete language eliminated, Minn. Law 2009 c 88 art 7 s 8

TANF funding, Minn. Law 2010 1Sp c 1 art 25 s 3

Technical corrections, Minn. Law 2010 c 389 art 3 s 14