BANKRUPTCY

See also CREDIT; INDEBTEDNESS; INSOLVENCY

Bankrupt sales

Prices as cost justification, Minn. Statutes 2015 325D.05

Scrap metal sales, record keeping, exemption, Minn. Statutes 2015 325E.21

Beer wholesalers, agreements with brewers

Agreement cancellation, good cause, Minn. Statutes 2015 325B.04

Notice of intent to terminate, exemption, Minn. Statutes 2015 325B.05

Successor obligations, Minn. Statutes 2015 325B.14

Certified copies

Discharge, Minn. Statutes 2015 548.181

Documents, recording, Minn. Statutes 2015 386.45

Commercial Code, supplementary principles, Minn. Statutes 2015 336.1-103

Compensation and salaries, employers, payment, Minn. Statutes 2015 181.16

Debtors, discharge of judgments, Minn. Statutes 2015 548.181

Debts, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2015 290.491

Definitions

Commercial Code, Minn. Statutes 2015 336.1-201, 336.5-102

Partnerships, Minn. Statutes 2015 323A.0101

Trustees, see same under this topic

Documents, recording, Minn. Statutes 2015 386.45

Employers

Compensation and salaries, payment, Minn. Statutes 2015 181.16

Employment contracts, Minn. Statutes 2015 338.02

Failure to pay benefits or wage supplements, defense, Minn. Statutes 2015 181.74

Notice, Minn. Statutes 2015 181.93

Evidence, documents recorded with county recorder or registrar of titles, Minn. Statutes 2015 386.45

Farm equipment dealerships, discontinuation, contract cancellation, good cause, Minn. Statutes 2015 325E.062

Farmer-Lender Mediation Act, exceptions, Minn. Statutes 2015 583.24

Heavy and utility equipment, contract cancellation, good cause, Minn. Statutes 2015 325E.0681

Insolvent, defined, Minn. Statutes 2015 336.1-201

Involuntary bankruptcy, individuals, tax returns, disclosure, Minn. Statutes 2015 270B.03

Joint bankruptcy, Minn. Statutes 2015 550.371

Liability, workers' compensation, payment during, Minn. Statutes 2015 176.021

Limited liability companies, members of

Dissociation, Minn. Statutes 2015 322C.0601, 322C.0602

Dissolution, Minn. Statutes 2015 322B.80

Legal representatives, powers, Minn. Statutes 2015 322B.323

Limited partnerships, Minn. Statutes 2015 321.0603, 321.0604

Manufactured home sales, licenses, Minn. Statutes 2015 327B.04, 327B.05

Money transmitters

Extraordinary reporting, Minn. Statutes 2015 53B.12

License suspension or revocation, Minn. Statutes 2015 53B.19

Railroads, leaseholders, Minn. Statutes 2015 222.632

Receivers, see RECEIVERS AND RECEIVERSHIP

Residential building contractors, information about, license applications, Minn. Statutes 2015 326B.83

Residential mortgage originators and servicers, notice, Minn. Statutes 2015 58.06, 58.14

Sales representatives, termination, good cause, Minn. Statutes 2015 325E.37

State, debts to, priority, Minn. Statutes 2015 16D.05

Taxes

Assessment and collection, statutes of limitations suspended

Cigarette and tobacco products taxes, Minn. Statutes 2015 297F.17

Gambling taxes, Minn. Statutes 2015 297E.11

Generally, Minn. Statutes 2015 289A.41

Liquor taxes, Minn. Statutes 2015 297G.16

Motor fuel taxes, Minn. Statutes 2015 296A.21

Liability, taxes owed, Minn. Statutes 2015 289A.31

Tax judgment sales redemption, Minn. Statutes 2015 270C.63

Tax returns, disclosure, Minn. Statutes 2015 270B.03

Taxpayers, gambling taxes, effect, Minn. Statutes 2015 297E.11

Trustees

Defined as businesses, Minn. Statutes 2015 363A.03

Defined as creditors, Minn. Statutes 2015 336.1-201

Defined as employers, Minn. Statutes 2015 268.035

Defined as fiduciaries, Minn. Statutes 2015 520.01

Defined as legal representatives, Minn. Statutes 2015 302A.011, 317A.011, 322B.03

Defined as property owners, public nuisances, Minn. Statutes 2015 617.80

Defined as successors of a beneficiary, Minn. Statutes 2015 336.5-102

Income tax returns, bankrupt individuals, filing, Minn. Statutes 2015 289A.08

Liability, income taxes owed by bankrupt business or property, Minn. Statutes 2015 289A.31

Limited liability companies, see Legal representatives under LIMITED LIABILITY COMPANIES

Nonprofit corporations, duties, see Trustees under NONPROFIT CORPORATIONS

Signatures, income tax returns, bankrupt individuals, Minn. Statutes 2015 289A.08

Tax returns of bankrupt individuals, inspection, rights, Minn. Statutes 2015 270B.03

Unemployment insurance, benefit overpayments or fraud, recovery, cancellation, Minn. Statutes 2015 268.18

Unemployment insurance taxes

Priority, Minn. Statutes 2015 268.057

Uncollectible taxes, cancellation, Minn. Statutes 2015 268.066

Workers' compensation, liability for, Minn. Statutes 2015 176.021

Workers' compensation self-insurance

Commercial self-insurance groups, security deposits, use, Minn. Statutes 2015 79A.25

Private self-insurers, security deposit, use, Minn. Statutes 2015 79A.04