Minnesota Legislature
Office of the Revisor of Statutes
2010 Minnesota Statutes Index (topics)
INCOME AND FRANCHISE TAXES
Accounting and bookkeeping
Annual accounting period, Minn. Statutes 2010 289A.08, 290.07, 290.32
Methods, Minn. Statutes 2010 290.07
Additional taxes, lump sum distribution tax, Minn. Statutes 2010 290.032
Adjusted gross income, Minn. Statutes 2010 462C.02, 462C.03, 469.012
Administration and compliance, Minn. Statutes 2010 289A.01
Aged persons, federal taxable income, subtraction, Minn. Statutes 2010 290.01, 290.0802
Alternative minimum tax
Corporations, Minn. Statutes 2010 290.0921, 469.1735
Definitions, Minn. Statutes 2010 290.091 to 290.0922
Individuals, estates, and trusts, Minn. Statutes 2010 290.091, 290.0921
International economic development zone, exemption, Minn. Statutes 2010 290.0921, 469.324, 469.326
Offset to Minnesota education credit, Minn. Statutes 2010 290.0674
Amount
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2010 290.0922
Lump sum distribution tax, Minn. Statutes 2010 290.032
Substantial understatement of amount due, Minn. Statutes 2010 289A.60
"Angel investment credit", Minn. Statutes 2010 116J.8737
Armed forces members
Filing requirements, Minn. Statutes 2010 289A.08
Military service credit, Minn. Statutes 2010 290.0677
Assessments
Additional assessments, Minn. Statutes 2010 289A.20, 289A.38, 289A.60
Armed forces members, Minn. Statutes 2010 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.06, 293.07
Federal income tax amounts, Minn. Statutes 2010 289A.35
Jeopardy assessments, Minn. Statutes 2010 270C.36
Lawsuits, Minn. Statutes 2010 270C.58
Returns, filing considered assessment, Minn. Statutes 2010 289A.08
Time, limitations, Minn. Statutes 2010 270C.58, 289A.38
Withholding (taxes), Minn. Statutes 2010 289A.38
Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2010 290.06
Audits, federal income tax amounts, Minn. Statutes 2010 289A.35
Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2010 290.491
Beneficiaries, imposition of tax, Minn. Statutes 2010 290.22
Biotechnology and health sciences industry zones
Corporate franchise taxes, exemption, Minn. Statutes 2010 290.0921, 290.0922, 469.337
Exemptions, generally, Minn. Statutes 2010 290.01, 469.336
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2010 469.340
Research and development credit, see same under this topic
Border city credits, Minn. Statutes 2010 290.06
Border city new industry credit, Minn. Statutes 2010 469.1734, 469.1735
Bovine tuberculosis testing credit, Minn. Statutes 2010 290.06
Businesses, see Jurisdiction to tax under this topic
Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2010 290.06
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Collection
Delinquent taxes, Minn. Statutes 2010 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.14
Failure to collect, criminal penalties, Minn. Statutes 2010 289A.63
Jeopardy collections, Minn. Statutes 2010 270C.36
Lawsuits, Minn. Statutes 2010 270C.58
Monetary penalties, Minn. Statutes 2010 289A.60
Underpaid taxes, Minn. Statutes 2010 289A.20
Computation of tax
Dollar amounts, rounding off, Minn. Statutes 2010 290.06
Formulas, Minn. Statutes 2010 290.06
Generally, Minn. Statutes 2010 290.03
Partial year returns, Minn. Statutes 2010 290.32
Savings banks conducting life insurance business, Minn. Statutes 2010 290.093
Taxable year extending into calendar years affected by different laws, Minn. Statutes 2010 290.33
Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2010 290.0679
Contractors, construction, withholding, Minn. Statutes 2010 290.92
Corporations
Additions and subtractions from federal taxable income, Minn. Statutes 2010 290.01
Affiliated corporations
Combined returns, Minn. Statutes 2010 290.07, 290.34
Estimated taxes, payment, Minn. Statutes 2010 289A.26
Returns, Minn. Statutes 2010 289A.08, 289A.18
Rulemaking, combined returns, Minn. Statutes 2010 289A.08
Alternative minimum tax, Minn. Statutes 2010 290.0921
Assessment, time, Minn. Statutes 2010 270C.58, 289A.38
Basis of property, Minn. Statutes 2010 290.01
Border cities, seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06
Contacts within state, exclusions, Minn. Statutes 2010 290.02
Credits, see same under this topic
Deductions, see same under this topic
Divested corporations, returns, due dates, Minn. Statutes 2010 289A.18
Estimated taxes, Minn. Statutes 2010 289A.26
Evasion, criminal penalties, Minn. Statutes 2010 289A.63
Franchise taxes, see same under this topic
Income subject to tax, Minn. Statutes 2010 290.05
Jurisdiction to tax, Minn. Statutes 2010 290.014, 290.015
Losses created, effect, Minn. Statutes 2010 290.34
Mining or iron ore production, tax exemption, Minn. Statutes 2010 290.05, 290.0922
Net operating loss deduction, see Deductions under this topic
Payment
Due dates, Minn. Statutes 2010 289A.20
Electronic payments, Minn. Statutes 2010 289A.26
Estimated taxes, Minn. Statutes 2010 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2010 289A.60
Extensions, Minn. Statutes 2010 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2010 289A.60
LIFO recapture amounts, Minn. Statutes 2010 289A.20
Overpayment, interest, Minn. Statutes 2010 289A.56
Tax liability, Minn. Statutes 2010 289A.31
Refund claims, Minn. Statutes 2010 289A.08, 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2010 290.06
Returns
Alternative minimum tax, computation, Minn. Statutes 2010 290.0921
Considered refund claims, Minn. Statutes 2010 289A.50
Disclosure, Minn. Statutes 2010 270B.03, 270B.14
Divested corporations, Minn. Statutes 2010 289A.18
Due dates, Minn. Statutes 2010 289A.18
Extensions, Minn. Statutes 2010 289A.19
Filing, Minn. Statutes 2010 289A.08, 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2010 289A.08
Partial year returns, Minn. Statutes 2010 290.32
S corporations, composite returns, Minn. Statutes 2010 289A.08
Violations, Minn. Statutes 2010 289A.19, 289A.60, 289A.63
Sales factor, determination, Minn. Statutes 2010 290.191
Taxes paid to other states, credits, Minn. Statutes 2010 290.06
Who may inspect, Minn. Statutes 2010 270B.03
Create automotive recovery jobs credit
Definitions, Minn. Statutes 2010 469.310
Eligibility for credit, Minn. Statutes 2010 469.315
Generally, Minn. Statutes 2010 469.3181
Size, Minn. Statutes 2010 469.312
Zones
Designation, Minn. Statutes 2010 469.314
Duration, Minn. Statutes 2010 469.312
Credits
Allocations, Minn. Statutes 2010 290.0672, 290.0674, 290.0675
Alternative minimum tax, Minn. Statutes 2010 290.091, 290.0921
"Angel investment credit", Minn. Statutes 2010 116J.8737
Bad debt loss, Minn. Statutes 2010 289A.40
Bovine tuberculosis testing, Minn. Statutes 2010 290.06
Carryback, extension, Minn. Statutes 2010 289A.38
Carryforward credits, Minn. Statutes 2010 297I.20
Carryover, limitations, Minn. Statutes 2010 290.06
Changes, notice, Minn. Statutes 2010 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2010 16D.16
Create automotive recovery jobs credit, see same under this topic
Day care expenses, children, Minn. Statutes 2010 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2010 289A.31, 290.0674, 290.0679
Enterprise zones, credits, see same under this topic
Entertainment taxes, nonrefundable credits, Minn. Statutes 2010 290.9201
Estimated taxes, overpayment, Minn. Statutes 2010 289A.25, 289A.26
Excess credits, refunds, Minn. Statutes 2010 289A.50
Federal foreign tax credit, Minn. Statutes 2010 290.01, 290.06
Federal jobs credit, Minn. Statutes 2010 290.01
Franchise taxes, Minn. Statutes 2010 290.068
Historic structure rehabilitation tax credit, Minn. Statutes 2010 290.0681, 297I.20
Indian employment credit, Minn. Statutes 2010 290.01
Investment tax credit, Minn. Statutes 2010 290.01
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2010 290.0672
Low-income housing credits, Minn. Statutes 2010 462A.05, 462A.221 to 462A.225
Marriage penalty credit, Minn. Statutes 2010 290.0675
Military service, Minn. Statutes 2010 290.0677
Net operating loss, individuals, Minn. Statutes 2010 289A.40
Nonresident individuals, see same under this topic
Refundable tax credits, Minn. Statutes 2010 13.46, 270B.14, 290.0677
Research activities credit, Minn. Statutes 2010 290.068
Research and development credit, see same under this topic
Returns, Minn. Statutes 2010 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2010 290.9727
Schedules and tables, Minn. Statutes 2010 290.067
Seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06
Small business investment tax credit, Minn. Statutes 2010 116J.8737
Taxes paid to other states or Canada, Minn. Statutes 2010 290.06
Time for taking, Minn. Statutes 2010 290.07
Transit passes, Minn. Statutes 2010 290.06
Withholding (taxes), Minn. Statutes 2010 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2010 290.067
Data, classification, assignments of refunds, Minn. Statutes 2010 290.0679
Decedents estates
Alternative minimum tax, Minn. Statutes 2010 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2010 289A.38
Basis of property, Minn. Statutes 2010 290.01
Class of taxpayer, Minn. Statutes 2010 290.03
Composite returns, Minn. Statutes 2010 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2010 289A.25
Fiduciaries, duties, Minn. Statutes 2010 289A.08, 289A.12
Final tax returns, Minn. Statutes 2010 289A.08, 289A.18
Imposition of tax, Minn. Statutes 2010 290.22
Income subject to tax, Minn. Statutes 2010 290.05
Jurisdiction to tax, Minn. Statutes 2010 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2010 290.05
Net operating losses, deductions, Minn. Statutes 2010 290.095
Payment, violations, monetary penalties, Minn. Statutes 2010 289A.60
Personal representatives, Minn. Statutes 2010 289A.08, 289A.12
Rates of tax, Minn. Statutes 2010 290.06
Refunds, Minn. Statutes 2010 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2010 289A.60
Subtractions from federal taxable income, Minn. Statutes 2010 290.01
Tax liability, Minn. Statutes 2010 270C.58
Transferees of property, duties, Minn. Statutes 2010 289A.08
Withholding, Minn. Statutes 2010 290.92
Deductions
Allocation, Minn. Statutes 2010 290.17
Carryover and carryback, net operating losses, Minn. Statutes 2010 290.095
Changes, notice, Minn. Statutes 2010 290.05
Charitable contributions, Minn. Statutes 2010 290.01, 290.091
Corporations, Minn. Statutes 2010 290.01, 290.0921, 290.21
Dividends received, Minn. Statutes 2010 290.0921, 290.21
Generally, Minn. Statutes 2010 290.01
Itemized deductions, Minn. Statutes 2010 290.01, 290.091
MFIP applicants or participants, unearned income, Minn. Statutes 2010 256J.37
Net operating losses, Minn. Statutes 2010 290.01, 290.0921, 290.095, 290.9727
Nondeductible items, Minn. Statutes 2010 290.10
Refunded income, Minn. Statutes 2010 290.07
Returns, Minn. Statutes 2010 289A.08
Time for taking, Minn. Statutes 2010 290.07
Unitary businesses, Minn. Statutes 2010 290.17
Deficiencies, payment, extensions, Minn. Statutes 2010 289A.30
Definitions
Alternative minimum tax, Minn. Statutes 2010 290.091 to 290.0922
Assignment of refund, Minn. Statutes 2010 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.02
Generally, Minn. Statutes 2010 290.01
Jurisdiction, Minn. Statutes 2010 290.015
Marriage penalty credit, Minn. Statutes 2010 290.0675
Military service credit, Minn. Statutes 2010 290.0677
Minnesota family investment program, Minn. Statutes 2010 256J.08
Multistate Tax Compact, Minn. Statutes 2010 290.171
Retaliatory taxes, Minn. Statutes 2010 290.05
Revenue Recapture Act, Minn. Statutes 2010 270A.03
Delinquent taxes
Border city development zones, tax incentives, disqualification, Minn. Statutes 2010 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.10, 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2010 289A.60
Jeopardy assessments, Minn. Statutes 2010 270C.36
Refund assignments, priority, Minn. Statutes 2010 290.0679
Dependent care credit
Defined as refundable tax credit, Minn. Statutes 2010 13.46
Excess credits, refunds, Minn. Statutes 2010 289A.50
Generally, Minn. Statutes 2010 290.067
Short form returns, Minn. Statutes 2010 289A.08
Depreciation
Alternative minimum tax, basis of property, Minn. Statutes 2010 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2010 290.01, 290.091, 290.0921
Modifications, corporations, Minn. Statutes 2010 290.01, 290.0921
Disabled persons, federal taxable income, subtraction, Minn. Statutes 2010 290.01, 290.0802
Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2010 290.01
Disclosure
Assignment of refunds, Minn. Statutes 2010 290.0679
Returns, Minn. Statutes 2010 270B.131
Earned income tax credit
Debts owed to state, setoff exclusion, Minn. Statutes 2010 16D.16
Defined as refundable tax credit, Minn. Statutes 2010 13.46
Dependent care credit, allocation, Minn. Statutes 2010 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2010 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2010 256J.20, 256J.21, 256J.45
Working family credit, Minn. Statutes 2010 256J.20
Education credit, Minn. Statutes 2010 289A.31, 290.0674, 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2010 293.06, 293.07
Collection, erroneous, refunds, Minn. Statutes 2010 293.14
Definitions, Minn. Statutes 2010 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2010 293.10
Evasion, penalties, perjury, Minn. Statutes 2010 293.12
Generally, Minn. Statutes 2010 293.01 to 293.14
Income reserved to donor, tax on, Minn. Statutes 2010 293.01
Interest, Minn. Statutes 2010 293.09, 293.11
Orders, delinquent taxes, Minn. Statutes 2010 293.10
Payment, Minn. Statutes 2010 293.01, 293.08, 293.09, 293.14
Place of taxation, Minn. Statutes 2010 293.03
Rate, Minn. Statutes 2010 293.01
Records, Minn. Statutes 2010 293.13
Refunds, erroneous collections, Minn. Statutes 2010 293.14
Reports about, Minn. Statutes 2010 293.04 to 293.07, 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2010 293.12
Revenue Department, duties, Minn. Statutes 2010 293.06, 293.07, 293.13
Revenues, Minn. Statutes 2010 293.14
Tax liens, Minn. Statutes 2010 293.03, 293.11
Tax notices, delinquency, Minn. Statutes 2010 293.11
Violations and penalties, Minn. Statutes 2010 293.07 to 293.09, 293.12, 293.13
Withholding by educational institution, Minn. Statutes 2010 293.09
Enterprise zones, credits
Border city zone credits, Minn. Statutes 2010 469.171, 469.1734, 469.1735
Refundable credits, Minn. Statutes 2010 469.169, 469.171
Seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06
Tax credit certificates, border cities, Minn. Statutes 2010 469.1735
Entertainment taxes
Generally, Minn. Statutes 2010 290.9201
Overpayments, Minn. Statutes 2010 289A.50, 289A.56
Payment, Minn. Statutes 2010 289A.20, 289A.31, 289A.60, 290.9201
Refunds, Minn. Statutes 2010 289A.50, 289A.56
Returns
Due dates, Minn. Statutes 2010 289A.18
Extensions, Minn. Statutes 2010 289A.19
Filing, Minn. Statutes 2010 289A.08, 290.9201
Filing violations, monetary penalties, Minn. Statutes 2010 289A.60
Withholding
Generally, Minn. Statutes 2010 290.92, 290.9201
Interest, Minn. Statutes 2010 289A.56
Overpayments, Minn. Statutes 2010 289A.50, 289A.56
Payment, due dates, Minn. Statutes 2010 289A.20
Refunds, Minn. Statutes 2010 289A.50
Returns, filing, Minn. Statutes 2010 289A.09, 289A.18, 289A.19, 290.9201
Statements, providing to payees, Minn. Statutes 2010 289A.09, 290.9201
Estates, see Decedents estates under this topic
Estimated taxes
Due dates, Minn. Statutes 2010 289A.56
Electronic payments, exemption, Minn. Statutes 2010 270C.42
Generally, Minn. Statutes 2010 289A.25, 289A.26
Partnerships, composite estimates, Minn. Statutes 2010 289A.08
Payment, Minn. Statutes 2010 289A.25, 289A.26, 289A.50
Unemployment insurance benefit applicants, filing, Minn. Statutes 2010 268.145
Evasion
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.12
Felony, Minn. Statutes 2010 289A.63
Jeopardy assessment, Minn. Statutes 2010 270C.36
Exemptions
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2010 41A.05
Alternative minimum tax, Minn. Statutes 2010 290.0921
Common trust funds, Minn. Statutes 2010 290.281
Entertainment entities, Minn. Statutes 2010 290.9201
Entities claiming, Minn. Statutes 2010 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2010 290.05
Exempt revenues, Minn. Statutes 2010 290.05
Financial asset securitization investment trusts, Minn. Statutes 2010 290.9743
Fraternal benefit societies, Minn. Statutes 2010 64B.24
Great Lakes Commission, Minn. Statutes 2010 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2010 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2010 136A.39
Housing Finance Agency, Minn. Statutes 2010 462A.19
Individual retirement accounts, Minn. Statutes 2010 290.26
Insolvent farmers, Minn. Statutes 2010 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2010 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2010 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2010 136D.88
International economic development zone, Minn. Statutes 2010 469.324 to 469.326
Investigation by Revenue Department, Minn. Statutes 2010 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2010 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2010 62Q.03
Nonresident entertainers, Minn. Statutes 2010 290.9201
Real estate mortgage investment conduits, Minn. Statutes 2010 290.9741
Regional railroad authorities, Minn. Statutes 2010 398A.05
Revocation, Minn. Statutes 2010 290.05
Rural Finance Authority, Minn. Statutes 2010 41B.20
S corporations, Minn. Statutes 2010 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2010 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2010 383B.51
State university revenue bonds, interest, Minn. Statutes 2010 136F.98
Volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution exclusion, Minn. Statutes 2010 424A.10
Extensions
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2010 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2010 289A.42
Credits, carryback, Minn. Statutes 2010 289A.18
Federal extensions, Minn. Statutes 2010 289A.19
Federal withholding or income taxes, Minn. Statutes 2010 289A.42, 290.05
Information returns, Minn. Statutes 2010 289A.19
Notice, Minn. Statutes 2010 290.05
Payment, Minn. Statutes 2010 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2010 289A.42
Returns, filing, Minn. Statutes 2010 289A.19, 289A.30, 289A.39
Federal adjusted gross income
Defined, Minn. Statutes 2010 290.067
Incorrect determination, extension of assessment period, Minn. Statutes 2010 289A.38
Federal earned income tax credit, see Earned income tax credit under this topic
Federal foreign tax credit
Generally, Minn. Statutes 2010 290.06
Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2010 290.01
Federal income taxes
Changes, notice to Revenue Department, Minn. Statutes 2010 289A.38
Exempt organizations, see Exemptions under this topic
Low-income housing credits, Minn. Statutes 2010 462A.05, 462A.221 to 462A.225
Management and Budget Department, duties, Minn. Statutes 2010 16A.13
Payroll taxes, withholding, Minn. Statutes 2010 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2010 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2010 268.145
Federal Insurance Contributions Act (FICA), payments, business expenses allowed, MFIP self-employed participants, Minn. Statutes 2010 256J.37
Federal land occupants, right to tax, Minn. Statutes 2010 1.042
Federal laws, effective dates, Minn. Statutes 2010 290.01
Federal taxable income
Additions to, Minn. Statutes 2010 290.01
Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2010 289A.50
Subtractions from, Minn. Statutes 2010 290.01, 290.0802
Fees, paper returns, filing fees, Minn. Statutes 2010 289A.08
Fiduciary income taxes
Assessment and collection, statutes of limitations, Minn. Statutes 2010 270C.58, 289A.38
Fiduciary capacity, notice, Minn. Statutes 2010 290.30
Payment
Due dates, Minn. Statutes 2010 289A.20
Duty to pay, Minn. Statutes 2010 290.30
Electronic payments, Minn. Statutes 2010 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2010 289A.60
Extensions, Minn. Statutes 2010 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2010 289A.60
Liability, Minn. Statutes 2010 270C.58, 290.04
Overpayment, interest, Minn. Statutes 2010 289A.56
Returns, Minn. Statutes 2010 289A.08, 289A.12, 289A.18, 289A.19, 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2010 290.04
Withholding, Minn. Statutes 2010 290.92
Financial asset securitization investment trusts
Exceptions, Minn. Statutes 2010 290.015
Exemption, Minn. Statutes 2010 290.9743
Imposition of tax, Minn. Statutes 2010 290.9744
Forms, nongame wildlife checkoff, Minn. Statutes 2010 289A.08, 290.431, 290.432
Franchise taxes
Alternative minimum tax, see same under this topic
Border city zone credits, Minn. Statutes 2010 469.1735
Credits, research credit, Minn. Statutes 2010 290.068
Delinquent taxes, notice, Minn. Statutes 2010 270C.725
Generally, Minn. Statutes 2010 290.0922
Imposition of tax, Minn. Statutes 2010 290.02, 290.0921, 290.0922
International economic development zone, exemption, Minn. Statutes 2010 290.0921, 469.324, 469.326
Measurement by net income, Minn. Statutes 2010 290.02
Rate, Minn. Statutes 2010 290.06
Waivers, Minn. Statutes 2010 290.9729
Future estates, imposition of tax, Minn. Statutes 2010 290.22
Generally, Minn. Statutes 2010 290.01 to 290.9742
Gross income
Allocation to state, Minn. Statutes 2010 290.17, 290.9201
Changes, notice, Minn. Statutes 2010 290.05
Computation, partners, Minn. Statutes 2010 290.311
Generally, Minn. Statutes 2010 290.17
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2010 289A.38
Returns, Minn. Statutes 2010 289A.08
Heads of households, rates of tax, Minn. Statutes 2010 290.06
Hearings, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.06
Imposition of tax
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2010 290.371
Classes of taxpayers, Minn. Statutes 2010 290.03
Entertainment taxes, Minn. Statutes 2010 290.9201
Financial asset securitization investment trusts, Minn. Statutes 2010 290.9744
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2010 290.05, 290.22
S corporations, Minn. Statutes 2010 290.9725 to 290.9729
Income, Minn. Statutes 2010 290.067
Individuals
Additions and subtractions from federal taxable income, Minn. Statutes 2010 290.01
Alternative minimum tax, Minn. Statutes 2010 290.091
Armed forces members, Minn. Statutes 2010 289A.39
Assessment, time, Minn. Statutes 2010 270C.58, 289A.38
Basis of property, Minn. Statutes 2010 290.01
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2010 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2010 289A.50
Class of taxpayer, Minn. Statutes 2010 290.03
Credits, see same under this topic
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2010 290.05
Jurisdiction to tax, Minn. Statutes 2010 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2010 290.05
Net operating loss carryback, refund or credit, Minn. Statutes 2010 289A.40
Net operating losses, deductions, Minn. Statutes 2010 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2010 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2010 289A.20, 289A.31, 289A.56, 289A.60
Rates of tax, Minn. Statutes 2010 290.06
Refunds, defined, Minn. Statutes 2010 270A.03
Returns, Minn. Statutes 2010 289A.08, 289A.18, 289A.60
Information returns
Filing, Minn. Statutes 2010 289A.12, 289A.18, 289A.19, 289A.60
Statements to payees, Minn. Statutes 2010 289A.12
Instruction books, Minn. Statutes 2010 289A.08
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2010 60K.43
Interest
Armed forces members, Minn. Statutes 2010 289A.39
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2010 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.09, 293.11, 293.14
Extensions, Minn. Statutes 2010 289A.19
Overpayment, Minn. Statutes 2010 289A.56
Payment, liability, Minn. Statutes 2010 270C.58, 289A.31
Substantial understatement of amount due, Minn. Statutes 2010 289A.60
International economic development zone
Exemptions, Minn. Statutes 2010 290.0922, 469.324 to 469.326
Jobs credit, Minn. Statutes 2010 290.06, 469.324, 469.327
Repayment obligation, Minn. Statutes 2010 469.328
Investigations, entities claiming exemptions, Minn. Statutes 2010 290.05
Itemized deductions, individuals, estates, and trusts
Alternative minimum tax, Minn. Statutes 2010 290.091
Subtractions from federal taxable income, Minn. Statutes 2010 290.01
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2010 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2010 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2010 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2010 469.316
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2010 469.319
Subtractions from federal taxable income, Minn. Statutes 2010 290.01
Jobs credit
Biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2010 290.06, 469.336
Generally, Minn. Statutes 2010 469.338
Maximum amount, Minn. Statutes 2010 469.335
Repayment obligation, Minn. Statutes 2010 469.340
International economic development zone
Eligibility, Minn. Statutes 2010 290.06, 469.324, 469.327
Repayment obligation, Minn. Statutes 2010 469.328
Job opportunity building zones
Dependent care credit, offset, Minn. Statutes 2010 290.067
Eligibility, Minn. Statutes 2010 290.06, 469.315
Generally, Minn. Statutes 2010 469.318
Repayment obligation, Minn. Statutes 2010 469.319
Working family credit, offset, Minn. Statutes 2010 290.0671
Joint refunds, proportional ownership, Minn. Statutes 2010 270A.03
Joint returns
Assessments, orders, Minn. Statutes 2010 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2010 289A.50
Dependent care credit, Minn. Statutes 2010 290.067
Innocent spouse relief, Minn. Statutes 2010 289A.31
Married persons, filing, Minn. Statutes 2010 289A.08
Payment, liability, Minn. Statutes 2010 289A.31
Rates of tax, Minn. Statutes 2010 290.06
Signatures, Minn. Statutes 2010 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2010 290.0802
Judgments, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.11
Jurisdiction to tax
Generally, Minn. Statutes 2010 290.014, 290.015
Minimum contacts, Minn. Statutes 2010 290.015, 290.02
Trade or business income, Minn. Statutes 2010 290.17
Laid-off workers, exclusions and exemptions from state income taxes, Minn. Statutes 2010 290.01
Lawsuits
Assessment and collection, statutes of limitations, Minn. Statutes 2010 270C.58
Assignments of refunds, Minn. Statutes 2010 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.09, 293.11
Venue, Minn. Statutes 2010 289A.63
Liens, taxes, educational institutions, Minn. Statutes 2010 293.03, 293.11
Limited liability company
Gross income, allocation to state, Minn. Statutes 2010 290.17
Jurisdiction to tax, Minn. Statutes 2010 290.014
Local governments, new taxes, Minn. Statutes 2010 477A.016
Long-term care insurance credit, Minn. Statutes 2010 290.0672
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2010 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2010 462A.223
Definitions, Minn. Statutes 2010 462A.221
Loans for, Minn. Statutes 2010 462A.05
Notice requirements, Minn. Statutes 2010 462A.225
Lump sum distributions tax
Computation, Minn. Statutes 2010 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2010 290.06
Defined as income, Minn. Statutes 2010 290.067
Nonresident individuals, exemption, Minn. Statutes 2010 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2010 290.0802
Mail order sales, single sales factor apportionment formula, Minn. Statutes 2010 290.191
Marriage penalty credit, Minn. Statutes 2010 290.0675
Married persons
Rates of tax, Minn. Statutes 2010 290.06
Subtraction for elderly and disabled, Minn. Statutes 2010 290.0802
Metropolitan Council, exemption, Minn. Statutes 2010 473.448
Military service credit, Minn. Statutes 2010 290.0677
Mining companies
Assessment and collection, statutes of limitations, Minn. Statutes 2010 289A.38
Payment, Minn. Statutes 2010 289A.20, 289A.56, 289A.60
Penalties, civil, Minn. Statutes 2010 289A.60
Returns, filing, Minn. Statutes 2010 289A.08, 289A.18, 289A.19, 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2010 289A.60
Tax liability, Minn. Statutes 2010 289A.31, 289A.60
Minnesota education credit
Assignment of refunds, Minn. Statutes 2010 290.0679
Generally, Minn. Statutes 2010 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2010 289A.31
Multistate Tax Compact, Minn. Statutes 2010 290.171, 290.174
Net income
Allocation to state, Minn. Statutes 2010 290.17, 290.20
Apportionment formulas, Minn. Statutes 2010 290.191, 290.20
Computation, Minn. Statutes 2010 290.07
Reports about, investment companies, Minn. Statutes 2010 290.36
Nondeductible items
Additions to federal taxable income, Minn. Statutes 2010 290.01
Enumerated, Minn. Statutes 2010 290.10
Nongame wildlife checkoff
Corporations, Minn. Statutes 2010 290.432
Individuals, Minn. Statutes 2010 290.431
Long and short form returns, Minn. Statutes 2010 289A.08
Written notice from tax preparers, Minn. Statutes 2010 270C.445
Nonresident entertainers, see Entertainment taxes under this topic
Nonresident individuals
Class of taxpayer, Minn. Statutes 2010 290.03
Credits, allocation, Minn. Statutes 2010 290.06, 290.0672, 290.0674, 290.0675
Dependent care credit, allocation, Minn. Statutes 2010 290.067
Estimated taxes, Minn. Statutes 2010 289A.25
Gross income, Minn. Statutes 2010 290.081, 290.17
Jurisdiction to tax, Minn. Statutes 2010 290.014
Lump sum distribution tax, exemption, Minn. Statutes 2010 290.032
Retirement income, exemption, Minn. Statutes 2010 290.17
Returns, filing, Minn. Statutes 2010 289A.08, 290.014
Tax liability, computation, Minn. Statutes 2010 290.06
Withholding, exemption, Minn. Statutes 2010 290.92
Working family credit, allocation, Minn. Statutes 2010 290.0671
Orders
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2010 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.10
Organ donors, federal taxable income, subtractions, Minn. Statutes 2010 290.01
Overpayment
Alternative minimum taxable income, subtraction, Minn. Statutes 2010 290.091
Entertainment taxes, Minn. Statutes 2010 289A.50, 289A.56
Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2010 290.01
Interest, Minn. Statutes 2010 289A.56
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2010 290.091
Credits, see same under this topic
Days spent outside of state, record keeping, Minn. Statutes 2010 290.01
Dependent care credit, allocation, Minn. Statutes 2010 290.067
Gross income, allocation to state, Minn. Statutes 2010 290.17
Tax liability, computation, Minn. Statutes 2010 290.06
Working family credit, allocation, Minn. Statutes 2010 290.0671
Partnerships
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2010 289A.08, 289A.25
Franchise taxes, Minn. Statutes 2010 290.0922
Jurisdiction to tax, Minn. Statutes 2010 290.014, 290.015
Minimum fees, computation, Minn. Statutes 2010 290.0922
Payment, violations, monetary penalties, Minn. Statutes 2010 289A.60
Research and development credit, Minn. Statutes 2010 469.339
Research credit, Minn. Statutes 2010 290.068
Returns
Automatic extensions, Minn. Statutes 2010 289A.19
Due dates, Minn. Statutes 2010 289A.18
Filing, Minn. Statutes 2010 289A.08, 289A.09, 290.014
Filing violations, monetary penalties, Minn. Statutes 2010 289A.60
Nonresident partners, composite returns, Minn. Statutes 2010 289A.08
Signatures, Minn. Statutes 2010 289A.08, 289A.09
Statements, providing to partners, Minn. Statutes 2010 289A.09
Tax liability, Minn. Statutes 2010 289A.31
Violations, Minn. Statutes 2010 289A.60, 289A.63
Withholding (taxes)
Nonresident partners, Minn. Statutes 2010 290.92
Payment, Minn. Statutes 2010 289A.20, 289A.60
Returns, filing, Minn. Statutes 2010 289A.60
Tax liens, Minn. Statutes 2010 290.92
Passive investment income, Minn. Statutes 2010 290.9729
Payment
Accounting period change, Minn. Statutes 2010 290.07
Corporations, returns, filing extension, Minn. Statutes 2010 289A.19
Due dates, Minn. Statutes 2010 289A.20, 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.08, 293.09, 293.14
Electronic payments, Minn. Statutes 2010 270C.42, 289A.20, 289A.26, 289A.60
Entertainment taxes, Minn. Statutes 2010 289A.20, 289A.31, 290.9201
Estimated taxes, Minn. Statutes 2010 268.145, 289A.25, 289A.26
Extensions, Minn. Statutes 2010 289A.30
Failure to pay, Minn. Statutes 2010 168.27, 289A.60, 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2010 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2010 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2010 290.9705
Overpayment, see same under this topic
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2010 290.01
Taxes paid to other states or Canada, credits, Minn. Statutes 2010 290.06
Underpayment, Minn. Statutes 2010 289A.20
Penalties (monetary)
Armed forces members, Minn. Statutes 2010 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.07, 293.08, 293.12, 293.14
Extensions, Minn. Statutes 2010 289A.19
Generally, Minn. Statutes 2010 289A.60
Payment, liability, Minn. Statutes 2010 270C.58, 289A.31
Place of taxation, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.03
Presumptions
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2010 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2010 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2010 290.015
Taxable net income, allocation to state, Minn. Statutes 2010 290.20
Prima facie evidence, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.10
Property, Minn. Statutes 2010 290.015
Rates
Alternative minimum tax, Minn. Statutes 2010 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2010 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.01
Entertainment taxes, Minn. Statutes 2010 290.9201
Franchise taxes, Minn. Statutes 2010 290.02, 290.06
Generally, Minn. Statutes 2010 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2010 290.06
S corporations, Minn. Statutes 2010 290.9725 to 290.9729
Schedules, Minn. Statutes 2010 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2010 290.05
Rebate, Minn. Statutes 2010 16A.46, 256.028
Reciprocity, Minn. Statutes 2010 290.081, 290.92
Records and record keeping, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.13
Refundable tax credits, see Credits under this topic
Refunds
Armed forces members, death while serving, Minn. Statutes 2010 289A.39
Assignment, Minn. Statutes 2010 290.0679
Bad debt loss, Minn. Statutes 2010 289A.40
Biotechnology and health sciences industry zones, Minn. Statutes 2010 469.338, 469.339, 469.340
Corporations, subtractions from federal taxable income, Minn. Statutes 2010 290.01
Denial, administrative review, Minn. Statutes 2010 289A.50
Dissolution of marriage, notice, Minn. Statutes 2010 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.14
Entertainment taxes, Minn. Statutes 2010 289A.50, 289A.56
Erroneous collections, Minn. Statutes 2010 289A.50, 293.14
Filing claims, suspension during disability period, Minn. Statutes 2010 289A.40
Form prepared by Revenue Department, Minn. Statutes 2010 289A.50
Individual income tax refunds, defined, Minn. Statutes 2010 270A.03
Innocent spouse relief, Minn. Statutes 2010 289A.31
Interest overpayments, Minn. Statutes 2010 289A.50
International economic development zone, refundable credit, Minn. Statutes 2010 469.327
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2010 469.318, 469.319
Joint refunds, proportional ownership, Minn. Statutes 2010 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2010 256J.20, 256J.21
Minnesota education credit, Minn. Statutes 2010 290.0674, 290.0679
Net operating loss, Minn. Statutes 2010 289A.40, 290.095
Offsets, Minn. Statutes 2010 256.019, 256J.08, 256J.15
Payable from general fund, Minn. Statutes 2010 290.62
Returns considered as, Minn. Statutes 2010 289A.50
Statutes of limitations, Minn. Statutes 2010 289A.40
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2010 289A.31
Timely filing, Minn. Statutes 2010 289A.40
Withholding from, Minn. Statutes 2010 289A.50
Reports about
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2010 270C.13
Research activities credit, Minn. Statutes 2010 290.068
Research and development credit, biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2010 469.336
Generally, Minn. Statutes 2010 290.06, 469.339
Maximum amount, Minn. Statutes 2010 469.335
Repayment obligation, Minn. Statutes 2010 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 2010 289A.38, 469.319, 469.328, 469.340
Attachments, amended property tax refund returns, Minn. Statutes 2010 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2010 270C.20
Checkoffs, Minn. Statutes 2010 10A.31, 270C.445, 289A.08, 290.431, 290.432
Composite returns, Minn. Statutes 2010 289A.08, 289A.60
Copies, Minn. Statutes 2010 290.0679, 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2010 256.959
Disclosure, Minn. Statutes 2010 270B.131, 270B.14, 270B.18
Disposition, Minn. Statutes 2010 270C.20
Due dates, Minn. Statutes 2010 289A.18, 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2010 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2010 289A.19, 289A.39
Failure to file, penalties, Minn. Statutes 2010 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2010 289A.63
Federal tax returns, Minn. Statutes 2010 144.1489, 289A.08, 289A.38, 289A.60
Filing, Minn. Statutes 2010 273.124, 289A.08, 290.014
Fractional year returns, Minn. Statutes 2010 289A.08, 290.32
Franchise taxes, Minn. Statutes 2010 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2010 289A.60
Generally, Minn. Statutes 2010 289A.08
Information returns, see same under this topic
Joint returns, see same under this topic
Partial year returns, Minn. Statutes 2010 290.32
Refunds claims, returns considered as, Minn. Statutes 2010 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2010 290.095
Separate returns, accounting period change, Minn. Statutes 2010 289A.08, 290.32
Specific persons or entities, see specific entries under this topic
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2010 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2010 270A.10
Revenues
Distribution, Minn. Statutes 2010 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2010 290.081
Rural Finance Authority, exemption, Minn. Statutes 2010 41B.20
S corporation banks
S corporations
Capital gains, Minn. Statutes 2010 290.9728
Certain built-in gains, Minn. Statutes 2010 290.9727
Deductions, Minn. Statutes 2010 290.01, 290.9727
Franchise taxes, Minn. Statutes 2010 290.0922
Jurisdiction to tax, Minn. Statutes 2010 290.015
Minimum fees, Minn. Statutes 2010 290.9725
Passive investment income, Minn. Statutes 2010 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2010 289A.60
Research credit, Minn. Statutes 2010 290.068
Returns, Minn. Statutes 2010 289A.08, 289A.18, 289A.19, 289A.60
Violations, monetary penalties, Minn. Statutes 2010 289A.60
Withholding (taxes)
Minimum fees, Minn. Statutes 2010 290.9725
Payment, Minn. Statutes 2010 289A.20, 289A.31, 289A.60
Returns, filing, Minn. Statutes 2010 289A.09, 289A.18, 289A.19, 289A.60
Savings banks conducting life insurance business
Tax computation, Minn. Statutes 2010 290.093
Schedules and tables
Dependent care credit, Minn. Statutes 2010 290.067
Franchise taxes, Minn. Statutes 2010 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2010 290.0802
Tax rates, Minn. Statutes 2010 290.06
Withholding (taxes), Minn. Statutes 2010 290.92
Working family credit, Minn. Statutes 2010 290.0671
Seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06
Self-employment taxes, small employers, payments by
Small employer health benefit plans, Minn. Statutes 2010 62L.02
Small business investment tax credit
Amount, Minn. Statutes 2010 290.0692
Generally, Minn. Statutes 2010 116J.8737, 290.0692
Qualified small businesses and investors, certification, Minn. Statutes 2010 116J.8737
Solicitation of business, Minn. Statutes 2010 290.015
State budget, recommended revenue targets, Minn. Statutes 2010 16A.102
State elections campaign fund checkoff, Minn. Statutes 2010 10A.31
Statutes of limitations
Assessment, Minn. Statutes 2010 289A.38
Assessment and collection lawsuits, Minn. Statutes 2010 270C.58
Refunds, Minn. Statutes 2010 289A.40
Violations, generally, Minn. Statutes 2010 289A.63
Tax certificates, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.06
Tax-exempt organizations
Subject to tax under Internal Revenue Code, Minn. Statutes 2010 290.05
Tax liability
Armed forces members, death while serving, exception, Minn. Statutes 2010 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2010 289A.39
Classes of taxpayers, Minn. Statutes 2010 290.03
Corporations, accrual, Minn. Statutes 2010 290.04
Dissolution of marriage, effect, Minn. Statutes 2010 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.01, 293.09
Fiduciaries, Minn. Statutes 2010 290.04, 290.30
Innocent spouse relief, Minn. Statutes 2010 289A.31
Joint returns, Minn. Statutes 2010 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2010 290.31
Real estate mortgage investment conduits, Minn. Statutes 2010 290.9742
Returns, Minn. Statutes 2010 289A.08
Third parties providing wages, Minn. Statutes 2010 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2010 289A.31
Transferees of property, Minn. Statutes 2010 270C.58
Understatement, monetary penalties, Minn. Statutes 2010 289A.60
Unemployment insurance applicants, Minn. Statutes 2010 268.145, 290.92
Who is liable, Minn. Statutes 2010 270C.58, 289A.31
Tax liens, educational institutions
Exempt property subject to tax, Minn. Statutes 2010 293.03, 293.11
Tax notices
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.11
Jeopardy assessments, Minn. Statutes 2010 270C.36
Tax preferences
Alternative minimum tax, Minn. Statutes 2010 290.091
Alternative minimum taxable income, Minn. Statutes 2010 290.0921
Changes, notice, Minn. Statutes 2010 290.05
Tax shelters, abusive, promotion, Minn. Statutes 2010 289A.60
Tax tables, see Schedules and tables under this topic
Taxable income
Alternative minimum taxable income, computation, Minn. Statutes 2010 290.091
Cash in excess of 10,000 dollars, Minn. Statutes 2010 290.48
Changes, notice, Minn. Statutes 2010 290.05
Imposition of tax, Minn. Statutes 2010 290.03
S corporations, Minn. Statutes 2010 290.9726, 290.9727, 290.9728, 290.9729
Taxable net income
Allocation to state, Minn. Statutes 2010 290.17, 290.20, 290.36
Computation
Before net operating loss deductions, Minn. Statutes 2010 290.095
Generally, Minn. Statutes 2010 290.07
Investment companies, Minn. Statutes 2010 290.36
Partial year returns, Minn. Statutes 2010 290.32
Partners and partnerships, Minn. Statutes 2010 290.311
Partnerships, allocation to state, Minn. Statutes 2010 290.31
Refunded income, Minn. Statutes 2010 290.07
Taxable years
Different laws affecting, Minn. Statutes 2010 290.33
Returns, Minn. Statutes 2010 289A.08
Taxpayers
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2010 289A.42
Assignment of refunds, procedures, Minn. Statutes 2010 290.0679
Classes of taxpayers, enumerated, Minn. Statutes 2010 290.03
Consent, Minn. Statutes 2010 270B.131, 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.01
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2010 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2010 290.30
Information about, disclosure, Minn. Statutes 2010 289A.08
Multistate taxpayers, Minn. Statutes 2010 290.171
Net operating losses, carryover, applications, Minn. Statutes 2010 290.095
Nonresidents, reciprocity, Minn. Statutes 2010 290.081, 290.92
Notice given, Minn. Statutes 2010 289A.31, 289A.38, 290.171
Notice received, jeopardy assessments, Minn. Statutes 2010 270C.36
Petitions by, taxable net income, allocation methods, Minn. Statutes 2010 290.20
Qualified beneficiaries defined as, Minn. Statutes 2010 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.04, 293.07, 293.12
Signatures, returns, Minn. Statutes 2010 289A.08
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2010 290.04
Volunteer ambulance attendants, status, Minn. Statutes 2010 144E.001
Terrorism victims, exclusions and exemptions from state income taxes, Minn. Statutes 2010 290.01
Trades, see Jurisdiction to tax under this topic
Trusts
Alternative minimum tax, Minn. Statutes 2010 290.091
Basis of property, Minn. Statutes 2010 290.01
Class of taxpayer, Minn. Statutes 2010 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2010 289A.25
Imposition of tax, Minn. Statutes 2010 290.22
Income subject to tax, Minn. Statutes 2010 290.05
Jurisdiction to tax, Minn. Statutes 2010 290.014, 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2010 290.05
Net operating losses, deductions, Minn. Statutes 2010 290.095
Rates of tax, Minn. Statutes 2010 290.06
Subtractions from federal taxable income, Minn. Statutes 2010 290.01
Withholding tax payments, Minn. Statutes 2010 289A.19
Unemployment compensation
Addition to federal taxable income, Minn. Statutes 2010 290.01
Defined as income, Minn. Statutes 2010 290.067
Unitary businesses
Alternative minimum tax, Minn. Statutes 2010 290.0921
Combined reports, Minn. Statutes 2010 290.17
Federal taxable income, subtractions, Minn. Statutes 2010 290.01
Filing requirements, Minn. Statutes 2010 289A.08
Foreign operating corporations considered part of, Minn. Statutes 2010 290.01
Gross income, allocation to state, Minn. Statutes 2010 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2010 290.17
Ownership of interest, exceptions, Minn. Statutes 2010 290.015
Tax shelters, reportable transactions, Minn. Statutes 2010 289A.121, 289A.60
Veterans, military service credit, Minn. Statutes 2010 290.0677
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2010 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2010 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2010 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2010 289A.63
Waivers
Additional taxes, Minn. Statutes 2010 289A.25
S corporations, franchise taxes, Minn. Statutes 2010 290.9729
Withholding (taxes)
Educational institutions, exempt property subject to tax, Minn. Statutes 2010 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2010 270C.58, 289A.31
Federal payroll taxes, Minn. Statutes 2010 16A.13
Overpayment, interest, Minn. Statutes 2010 289A.56
Refunds, Minn. Statutes 2010 289A.50
Supplemental nursing services agencies, Minn. Statutes 2010 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2010 268.145
Working family credit
Appropriations for, Minn. Statutes 2010 256J.02
Defined as refundable tax credit, Minn. Statutes 2010 13.46
Generally, Minn. Statutes 2010 290.0671
MFIP, Minn. Statutes 2010 256J.20, 256J.21, 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2010 256L.15
TANF block grants, use for reimbursements, Minn. Statutes 2010 256J.02