Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2016 290.0133, 290.0134

Disclosure

Assignment of refunds, Minn. Statutes 2016 290.0679

Returns, Minn. Statutes 2016 270B.131

Earned income tax credit

Debts owed to state, setoff exclusion, Minn. Statutes 2016 16D.16

Defined as refundable tax credit, Minn. Statutes 2016 13.46

Dependent care credit, allocation, Minn. Statutes 2016 290.067

Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2016 256.362

Minnesota family investment program (MFIP), Minn. Statutes 2016 256J.21, 256J.45

Education credit, Minn. Statutes 2016 289A.31, 290.0674, 290.0679

Educational institutions, exempt property subject to tax

Assessments, Minn. Statutes 2016 293.06, 293.07

Collection, erroneous, refunds, Minn. Statutes 2016 293.14

Definitions, Minn. Statutes 2016 293.02

Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2016 293.10

Evasion, penalties, perjury, Minn. Statutes 2016 293.12

Generally, Minn. Statutes 2016 293.01 to 293.14

Income reserved to donor, tax on, Minn. Statutes 2016 293.01

Interest, Minn. Statutes 2016 293.09, 293.11

Orders, delinquent taxes, Minn. Statutes 2016 293.10

Payment, Minn. Statutes 2016 293.01, 293.08, 293.09, 293.14

Place of taxation, Minn. Statutes 2016 293.03

Rate, Minn. Statutes 2016 293.01

Records, Minn. Statutes 2016 293.13

Refunds, erroneous collections, Minn. Statutes 2016 293.14

Reports about, Minn. Statutes 2016 293.04 to 293.07, 293.12

Returns, false returns, penalties, perjury, Minn. Statutes 2016 293.12

Revenue Department, duties, Minn. Statutes 2016 293.06, 293.07, 293.13

Revenues, Minn. Statutes 2016 293.14

Tax liens, Minn. Statutes 2016 293.03, 293.11

Tax notices, delinquency, Minn. Statutes 2016 293.11

Violations and penalties, Minn. Statutes 2016 293.07 to 293.09, 293.12, 293.13

Withholding by educational institution, Minn. Statutes 2016 293.09

Entertainment taxes

Generally, Minn. Statutes 2016 290.9201

Overpayments, Minn. Statutes 2016 289A.50, 289A.56

Payment, Minn. Statutes 2016 289A.20, 289A.31, 289A.60, 290.9201

Refunds, Minn. Statutes 2016 289A.50, 289A.56

Returns

Due dates, Minn. Statutes 2016 289A.18

Extensions, Minn. Statutes 2016 289A.19

Filing, Minn. Statutes 2016 289A.08, 290.9201

Filing violations, monetary penalties, Minn. Statutes 2016 289A.60

Withholding

Generally, Minn. Statutes 2016 290.92, 290.9201

Interest, Minn. Statutes 2016 289A.56

Overpayments, Minn. Statutes 2016 289A.50, 289A.56

Payment, due dates, Minn. Statutes 2016 289A.20

Refunds, Minn. Statutes 2016 289A.50

Returns, filing, Minn. Statutes 2016 289A.09, 289A.18, 289A.19, 290.9201

Statements, providing to payees, Minn. Statutes 2016 289A.09, 290.9201

Estates, see Decedents estates under this topic

Estimated taxes

Due dates, Minn. Statutes 2016 289A.56

Electronic payments, exemption, Minn. Statutes 2016 270C.42

Generally, Minn. Statutes 2016 289A.25, 289A.26

Partnerships, composite estimates, Minn. Statutes 2016 289A.08

Payment, Minn. Statutes 2016 289A.25, 289A.26, 289A.50

Unemployment insurance benefit applicants, filing, Minn. Statutes 2016 268.145

Evasion

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.12

Felony, Minn. Statutes 2016 289A.63

Jeopardy assessment, Minn. Statutes 2016 270C.36

Partnership income, partner's distributive share, Minn. Statutes 2016 290.311

Exemptions

Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2016 41A.05

Alternative minimum tax, Minn. Statutes 2016 290.0921

Common trust funds, Minn. Statutes 2016 290.281

Dependency exemption allocation, child support computation, Minn. Statutes 2016 518A.38

Entertainment entities, Minn. Statutes 2016 290.9201

Entities claiming, Minn. Statutes 2016 290.05

Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2016 290.05

Exempt revenues, Minn. Statutes 2016 290.05

Financial asset securitization investment trusts, Minn. Statutes 2016 290.9743

Fraternal benefit societies, Minn. Statutes 2016 64B.24

Great Lakes Commission, Minn. Statutes 2016 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2016 62L.13

Hennepin County supplemental retirement program, shares, Minn. Statutes 2016 383B.51

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2016 136A.39

Housing Finance Agency, Minn. Statutes 2016 462A.19

Individual retirement accounts, Minn. Statutes 2016 290.26

Insolvent farmers, Minn. Statutes 2016 290.491

Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2016 136D.281

Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2016 136D.741

Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2016 136D.88

Investigation by Revenue Department, Minn. Statutes 2016 290.05

Job opportunity building zones, see same under this topic

Metropolitan Council, Minn. Statutes 2016 473.448

Minnesota Risk Adjustment Association, Minn. Statutes 2016 62Q.03

Nonresident entertainers, Minn. Statutes 2016 290.9201

Real estate mortgage investment conduits, Minn. Statutes 2016 290.9741

Regional railroad authorities, Minn. Statutes 2016 398A.05

Revocation, Minn. Statutes 2016 290.05

Rural Finance Authority, Minn. Statutes 2016 41B.20

S corporations, Minn. Statutes 2016 290.9728

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2016 458A.09

State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2016 383B.51

State university revenue bonds, interest, Minn. Statutes 2016 136F.98

Volunteer firefighter relief associations, supplemental benefits in lieu of lump-sum distribution exclusion, Minn. Statutes 2016 424A.10

Extensions

Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2016 289A.38

Assessments, taxpayer agreements, Minn. Statutes 2016 289A.42

Credits, carryback, Minn. Statutes 2016 289A.18

Federal extensions, Minn. Statutes 2016 289A.19

Federal withholding or income taxes, Minn. Statutes 2016 289A.42, 290.05

Information returns, Minn. Statutes 2016 289A.19

Notice, Minn. Statutes 2016 290.05

Payment, Minn. Statutes 2016 289A.30

Refund claims, taxpayer agreements, Minn. Statutes 2016 289A.42

Returns, filing, Minn. Statutes 2016 289A.19, 289A.30, 289A.39

Federal adjusted gross income

Defined, Minn. Statutes 2016 290.067

Incorrect determination, extension of assessment period, Minn. Statutes 2016 289A.38

Federal earned income tax credit, see Earned income tax credit under this topic

Federal foreign tax credit

Generally, Minn. Statutes 2016 290.06

Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2016 290.0132

Federal income taxes

Changes, notice to Revenue Department, Minn. Statutes 2016 289A.38

Exempt organizations, see Exemptions under this topic

Low-income housing credits, Minn. Statutes 2016 462A.05, 462A.221 to 462A.225

Management and Budget Department, duties, Minn. Statutes 2016 16A.13

Payroll taxes, withholding, Minn. Statutes 2016 16A.13

Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2016 356.62

Returns, see same under this topic

Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2016 268.145

Federal land occupants, right to tax, Minn. Statutes 2016 1.042

Federal laws, effective dates, Minn. Statutes 2016 290.01

Federal taxable income

Additions to, Minn. Statutes 2016 290.0131, 290.0133

Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2016 289A.50

Subtractions from, Minn. Statutes 2016 290.0132, 290.0134, 290.0802

Fees, paper returns, filing fees, Minn. Statutes 2016 289A.08

Fiduciary income taxes

Assessment and collection, statutes of limitations, Minn. Statutes 2016 270C.58, 289A.38

Fiduciary capacity, notice, Minn. Statutes 2016 290.30

Payment

Due dates, Minn. Statutes 2016 289A.20

Duty to pay, Minn. Statutes 2016 290.30

Electronic payments, Minn. Statutes 2016 289A.20

Extended delinquency, monetary penalties, Minn. Statutes 2016 289A.60

Extensions, Minn. Statutes 2016 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2016 289A.60

Liability, Minn. Statutes 2016 270C.58, 290.04

Overpayment, interest, Minn. Statutes 2016 289A.56

Returns, Minn. Statutes 2016 289A.08, 289A.12, 289A.18, 289A.19, 289A.60

Tax liability, fiduciary relationship, effect, Minn. Statutes 2016 290.04

Withholding, Minn. Statutes 2016 290.92

Financial asset securitization investment trusts

Exceptions, Minn. Statutes 2016 290.015

Exemption, Minn. Statutes 2016 290.9743

Imposition of tax, Minn. Statutes 2016 290.9744

Forms, nongame wildlife checkoff, Minn. Statutes 2016 289A.08, 290.431, 290.432

Franchise taxes

Adjustments, Minn. Statutes 2016 290.0922

Alternative minimum tax, see same under this topic

Border city zone credits, Minn. Statutes 2016 469.1735

Credits, research credit, Minn. Statutes 2016 290.068

Delinquent taxes, notice, Minn. Statutes 2016 270C.725

Generally, Minn. Statutes 2016 290.0922

Imposition of tax, Minn. Statutes 2016 290.02, 290.0921, 290.0922

Measurement by net income, Minn. Statutes 2016 290.02

Rate, Minn. Statutes 2016 290.06

Waivers, Minn. Statutes 2016 290.9729

Future estates, imposition of tax, Minn. Statutes 2016 290.22

Generally, Minn. Statutes 2016 290.01 to 290.9742

Greater Minnesota internship program credit, Minn. Statutes 2016 290.06

Gross income

Allocation to state, Minn. Statutes 2016 290.17, 290.9201

Changes, notice, Minn. Statutes 2016 290.05

Computation, partners, Minn. Statutes 2016 290.311

Generally, Minn. Statutes 2016 290.17

Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2016 289A.38

Returns, Minn. Statutes 2016 289A.08

Heads of households, rates of tax, Minn. Statutes 2016 290.06

Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.06

Imposition of tax

Alternative minimum tax, see same under this topic

Business activities reports not a factor, Minn. Statutes 2016 290.371

Classes of taxpayers, Minn. Statutes 2016 290.03

Entertainment taxes, Minn. Statutes 2016 290.9201

Financial asset securitization investment trusts, Minn. Statutes 2016 290.9744

Franchise taxes, see same under this topic

Generally, Minn. Statutes 2016 290.05, 290.22

S corporations, Minn. Statutes 2016 290.9725 to 290.9729

Income, Minn. Statutes 2016 290.067

Individuals

Additions and subtractions from federal taxable income, Minn. Statutes 2016 290.0131, 290.0132

Alternative minimum tax, Minn. Statutes 2016 290.091

Armed forces members, Minn. Statutes 2016 289A.39

Assessment, time, Minn. Statutes 2016 270C.58, 289A.38

Basis of property, Minn. Statutes 2016 290.0135

Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2016 290.48

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2016 289A.50

Class of taxpayer, Minn. Statutes 2016 290.03

Credits, see same under this topic

Estimated taxes, see same under this topic

Income subject to tax, Minn. Statutes 2016 290.05

Jurisdiction to tax, Minn. Statutes 2016 290.014

Mining or iron ore production, tax exemption, Minn. Statutes 2016 290.05

Net operating loss carryback, refund or credit, Minn. Statutes 2016 289A.40

Net operating losses, deductions, Minn. Statutes 2016 290.095

Nonresident individuals, see same under this topic

Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2016 290.05

Part-year resident individuals, see same under this topic

Payment, Minn. Statutes 2016 289A.20, 289A.31, 289A.56, 289A.60

Rates of tax, Minn. Statutes 2016 290.06

Refunds, defined, Minn. Statutes 2016 270A.03

Returns, Minn. Statutes 2016 289A.08, 289A.18, 289A.60

Information returns

Filing, Minn. Statutes 2016 289A.12, 289A.18, 289A.19, 289A.60

Statements to payees, Minn. Statutes 2016 289A.12

Instruction books, Minn. Statutes 2016 289A.08

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2016 60K.43

Interest

Armed forces members, Minn. Statutes 2016 289A.39

Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2016 290.081

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.09, 293.11, 293.14

Extensions, Minn. Statutes 2016 289A.19

Overpayment, Minn. Statutes 2016 289A.56

Payment, liability, Minn. Statutes 2016 270C.58, 289A.31

Substantial understatement of amount due, Minn. Statutes 2016 289A.60

Investigations, entities claiming exemptions, Minn. Statutes 2016 290.05

Itemized deductions, individuals, estates, and trusts

Alternative minimum tax, Minn. Statutes 2016 290.091

Subtractions from federal taxable income, Minn. Statutes 2016 290.0132

Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2016 270C.36

Job opportunity building zones

Corporate franchise taxes, exemption, Minn. Statutes 2016 290.0921, 290.0922, 469.317

Exemptions, generally, Minn. Statutes 2016 290.01, 469.315

Individual income tax exemption, Minn. Statutes 2016 469.316

Jobs credit

Dependent care credit, offset, Minn. Statutes 2016 290.067

Eligibility, Minn. Statutes 2016 290.06, 469.315

Generally, Minn. Statutes 2016 469.318

Repayment obligation, Minn. Statutes 2016 469.319

Working family credit, offset, Minn. Statutes 2016 290.0671

Repayment obligation, Minn. Statutes 2016 469.319

Subtractions from federal taxable income, Minn. Statutes 2016 290.0132

Joint refunds, proportional ownership, Minn. Statutes 2016 270A.03

Joint returns

Assessments, orders, Minn. Statutes 2016 289A.37

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2016 289A.50

Dependent care credit, Minn. Statutes 2016 290.067

Innocent spouse relief, Minn. Statutes 2016 289A.31

Married persons, filing, Minn. Statutes 2016 289A.08

Payment, liability, Minn. Statutes 2016 289A.31

Rates of tax, Minn. Statutes 2016 290.06

Signatures, Minn. Statutes 2016 289A.08

Subtraction for elderly and disabled, Minn. Statutes 2016 290.0802

Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.11

Jurisdiction to tax

Generally, Minn. Statutes 2016 290.014, 290.015

Minimum contacts, Minn. Statutes 2016 290.015, 290.02

Trade or business income, Minn. Statutes 2016 290.17

Lawsuits

Assessment and collection, statutes of limitations, Minn. Statutes 2016 270C.58

Assignments of refunds, Minn. Statutes 2016 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.09, 293.11

Venue, Minn. Statutes 2016 289A.63

Liens, taxes, educational institutions, Minn. Statutes 2016 293.03, 293.11

Limited liability company

Gross income, allocation to state, Minn. Statutes 2016 290.17

Jurisdiction to tax, Minn. Statutes 2016 290.014

Local governments, new taxes, Minn. Statutes 2016 477A.016

Long-term care insurance credit, Minn. Statutes 2016 290.0672

Low-income housing tax credits

Allocation to cities and counties, Minn. Statutes 2016 462A.222

Allocation to nonprofit organizations, Minn. Statutes 2016 462A.223

Definitions, Minn. Statutes 2016 462A.221

Loans for, Minn. Statutes 2016 462A.05

Notice requirements, Minn. Statutes 2016 462A.225

Lump-sum distributions tax

Computation, Minn. Statutes 2016 290.032

Credits, taxes paid to other states or Canada, Minn. Statutes 2016 290.06

Defined as income, Minn. Statutes 2016 290.067

Nonresident individuals, exemption, Minn. Statutes 2016 290.032

Reductions or offsets, elderly and disabled persons, Minn. Statutes 2016 290.0802

Marriage penalty credit, Minn. Statutes 2016 290.0675

Married persons

Rates of tax, Minn. Statutes 2016 290.06

Subtraction for elderly and disabled, Minn. Statutes 2016 290.0802

Metropolitan Council, exemption, Minn. Statutes 2016 473.448

Military service credit, Minn. Statutes 2016 290.0677

Mining companies

Assessment and collection, statutes of limitations, Minn. Statutes 2016 289A.38

Payment, Minn. Statutes 2016 289A.20, 289A.56, 289A.60

Penalties, civil, Minn. Statutes 2016 289A.60

Returns, filing, Minn. Statutes 2016 289A.08, 289A.18, 289A.19, 289A.60

Substantial understatement of liability, monetary penalties, Minn. Statutes 2016 289A.60

Tax liability, Minn. Statutes 2016 289A.31, 289A.60

Minnesota education credit

Assignment of refunds, Minn. Statutes 2016 290.0679

Generally, Minn. Statutes 2016 290.0674

Third-party vendors, liability for overpayments, Minn. Statutes 2016 289A.31

Net income

Allocation to state, Minn. Statutes 2016 290.17, 290.20

Apportionment formulas, Minn. Statutes 2016 290.191, 290.20

Computation, Minn. Statutes 2016 290.07

Reports about, investment companies, Minn. Statutes 2016 290.36

Net operating losses, carryover, applications, Minn. Statutes 2016 290.095

Nondeductible items

Additions to federal taxable income, Minn. Statutes 2016 290.0131, 290.0133

Enumerated, Minn. Statutes 2016 290.10

Nongame wildlife checkoff

Corporations, Minn. Statutes 2016 290.432

Individuals, Minn. Statutes 2016 290.431

Long and short form returns, Minn. Statutes 2016 289A.08

Written notice from tax preparers, Minn. Statutes 2016 270C.445

Nonresident entertainers, see Entertainment taxes under this topic

Nonresident individuals

Class of taxpayer, Minn. Statutes 2016 290.03

Credits, allocation, Minn. Statutes 2016 290.0672, 290.0674, 290.0675

Dependent care credit, allocation, Minn. Statutes 2016 290.067

Estimated taxes, Minn. Statutes 2016 289A.25

Gross income, Minn. Statutes 2016 290.081, 290.17

Jurisdiction to tax, Minn. Statutes 2016 290.014

Lump-sum distribution tax, exemption, Minn. Statutes 2016 290.032

Retirement income, exemption, Minn. Statutes 2016 290.17

Returns, filing, Minn. Statutes 2016 289A.08, 290.014

Tax liability, computation, Minn. Statutes 2016 290.06

Working family credit, allocation, Minn. Statutes 2016 290.0671

Orders

Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2016 289A.60

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.10

Organ donors, federal taxable income, subtractions, Minn. Statutes 2016 290.0132

Overpayment

Alternative minimum taxable income, subtraction, Minn. Statutes 2016 290.091

Entertainment taxes, Minn. Statutes 2016 289A.50, 289A.56

Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2016 290.0132

Interest, Minn. Statutes 2016 289A.56

Part-year resident individuals

Alternative minimum tax, Minn. Statutes 2016 290.091

Credits, see same under this topic

Days spent outside of state, record keeping, Minn. Statutes 2016 290.01

Dependent care credit, allocation, Minn. Statutes 2016 290.067

Gross income, allocation to state, Minn. Statutes 2016 290.17

Tax liability, computation, Minn. Statutes 2016 290.06

Working family credit, allocation, Minn. Statutes 2016 290.0671

Partnerships

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2016 289A.08, 289A.25

Franchise taxes, Minn. Statutes 2016 290.0922

Jurisdiction to tax, Minn. Statutes 2016 290.014, 290.015

Minimum fees, computation, Minn. Statutes 2016 290.0922

Payment, violations, monetary penalties, Minn. Statutes 2016 289A.60

Research credit, Minn. Statutes 2016 290.068

Returns

Automatic extensions, Minn. Statutes 2016 289A.19

Due dates, Minn. Statutes 2016 289A.18

Filing, Minn. Statutes 2016 289A.08, 289A.09, 290.014

Filing violations, monetary penalties, Minn. Statutes 2016 289A.60

Nonresident partners, composite returns, Minn. Statutes 2016 289A.08

Signatures, Minn. Statutes 2016 289A.08, 289A.09

Statements, providing to partners, Minn. Statutes 2016 289A.09

Tax liability, Minn. Statutes 2016 289A.31

Violations, Minn. Statutes 2016 289A.60, 289A.63

Withholding (taxes)

Nonresident partners, Minn. Statutes 2016 290.92

Payment, Minn. Statutes 2016 289A.20, 289A.60

Returns, filing, Minn. Statutes 2016 289A.60

Tax liens, Minn. Statutes 2016 290.92

Passive investment income, Minn. Statutes 2016 290.9729

Payment

Accounting period change, Minn. Statutes 2016 290.07

Corporations, returns, filing extension, Minn. Statutes 2016 289A.19

Due dates, Minn. Statutes 2016 289A.20, 290.0922

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.08, 293.09, 293.14

Electronic payments, Minn. Statutes 2016 270C.42, 289A.20, 289A.26, 289A.60

Entertainment taxes, Minn. Statutes 2016 289A.20, 289A.31, 290.9201

Estimated taxes, Minn. Statutes 2016 268.145, 289A.25, 289A.26

Extensions, Minn. Statutes 2016 289A.30

Failure to pay, Minn. Statutes 2016 168.27, 289A.60, 289A.63

Liability, see Tax liability under this topic

LIFO recapture amounts, Minn. Statutes 2016 289A.20

Mining companies, returns, filing extension, Minn. Statutes 2016 289A.19

Nonresident contractors, cash surety or bond, Minn. Statutes 2016 290.9705

Overpayment, see same under this topic

Partnerships, resident partners, pro rata share, Minn. Statutes 2016 290.06

S corporation shareholders, pro rata share, Minn. Statutes 2016 290.06

Specific taxes, see specific entries under this topic

Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2016 290.01

Taxes paid to other states or Canada, credits, Minn. Statutes 2016 290.06

Underpayment, Minn. Statutes 2016 289A.20

Penalties (monetary)

Armed forces members, Minn. Statutes 2016 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.07, 293.08, 293.12, 293.14

Extensions, Minn. Statutes 2016 289A.19

Generally, Minn. Statutes 2016 289A.60

Payment, liability, Minn. Statutes 2016 270C.58, 289A.31

Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.03

Presumptions

Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2016 290.48

Individual income taxes, late payment, reasonable cause, Minn. Statutes 2016 289A.60

Minimum contacts required to tax trade or business, Minn. Statutes 2016 290.015

Taxable net income, allocation to state, Minn. Statutes 2016 290.20

Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.10

Property, Minn. Statutes 2016 290.015

Rates

Alternative minimum tax, Minn. Statutes 2016 290.0921

Cash in excess of 10,000 dollars, Minn. Statutes 2016 290.48

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.01

Entertainment taxes, Minn. Statutes 2016 290.9201

Franchise taxes, Minn. Statutes 2016 290.02, 290.06

Generally, Minn. Statutes 2016 290.03

Inflation adjustments, tax brackets, Minn. Statutes 2016 290.06

S corporations, Minn. Statutes 2016 290.9725 to 290.9729

Schedules, Minn. Statutes 2016 290.06

Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2016 290.05

Rebate, Minn. Statutes 2016 16A.46, 256.028

Reciprocity, Minn. Statutes 2016 290.081, 290.92

Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.13

Refundable tax credits, see Credits under this topic

Refunds

Armed forces members, death while serving, Minn. Statutes 2016 289A.39

Assignment, Minn. Statutes 2016 290.0679

Bad debt loss, Minn. Statutes 2016 289A.40

Corporations, subtractions from federal taxable income, Minn. Statutes 2016 290.0134

Denial, administrative review, Minn. Statutes 2016 289A.50

Dissolution of marriage, notice, Minn. Statutes 2016 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.14

Entertainment taxes, Minn. Statutes 2016 289A.50, 289A.56

Erroneous collections, Minn. Statutes 2016 289A.50, 293.14

Filing claims, suspension during disability period, Minn. Statutes 2016 289A.40

Form prepared by Revenue Department, Minn. Statutes 2016 289A.50

Individual income tax refunds, defined, Minn. Statutes 2016 270A.03

Innocent spouse relief, Minn. Statutes 2016 289A.31

Interest overpayments, Minn. Statutes 2016 289A.50

Job opportunity building zones, credits exceeding liability, Minn. Statutes 2016 469.318, 469.319

Joint refunds, proportional ownership, Minn. Statutes 2016 270A.03

MFIP property limitations, exclusion, Minn. Statutes 2016 256J.21

Minnesota education credit, Minn. Statutes 2016 290.0674, 290.0679

Net operating loss, Minn. Statutes 2016 289A.40, 290.095

Offsets, Minn. Statutes 2016 256.019, 256J.08, 256J.15

Payable from general fund, Minn. Statutes 2016 290.62

Returns considered as, Minn. Statutes 2016 289A.50

Statutes of limitations, Minn. Statutes 2016 289A.40

Stillborn child credit, Minn. Statutes 2016 290.0685

Tax credits, see Credits under this topic

Third-party vendors, liability for overpayments, Minn. Statutes 2016 289A.31

Timely filing, Minn. Statutes 2016 289A.40

Withholding from, Minn. Statutes 2016 289A.50

Reports about

Educational institutions, exempt property subject to tax, see same under this topic

Tax incidence biennial reports, Minn. Statutes 2016 270C.13

Research activities credit, Minn. Statutes 2016 290.068

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 2016 289A.38, 469.319

Attachments, amended property tax refund returns, Minn. Statutes 2016 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2016 270C.20

Checkoffs, Minn. Statutes 2016 10A.31, 270C.445, 289A.08, 290.431, 290.432

Composite returns, Minn. Statutes 2016 289A.08, 289A.60

Copies, Minn. Statutes 2016 290.0679, 290.081

Corporations, see same under this topic

Dental practice donation program, tax status, statements, Minn. Statutes 2016 256.959

Disclosure, Minn. Statutes 2016 270B.131, 270B.14, 270B.18

Disposition, Minn. Statutes 2016 270C.20

Due dates, Minn. Statutes 2016 289A.18, 290.07

Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2016 293.12

Entertainment taxes, see same under this topic

Extensions, Minn. Statutes 2016 289A.19, 289A.39

Failure to file, penalties, Minn. Statutes 2016 289A.60, 289A.63

False or fraudulent returns, Minn. Statutes 2016 289A.63

Federal tax returns, Minn. Statutes 2016 289A.08, 289A.38, 289A.60

Filing, Minn. Statutes 2016 273.124, 289A.08, 290.014

Fractional year returns, Minn. Statutes 2016 289A.08, 290.32

Franchise taxes, Minn. Statutes 2016 290.0922

Frivolous returns, monetary penalties, Minn. Statutes 2016 289A.60

Generally, Minn. Statutes 2016 289A.08

Information returns, see same under this topic

Joint returns, see same under this topic

Partial year returns, Minn. Statutes 2016 290.32

Refunds claims, returns considered as, Minn. Statutes 2016 289A.50

Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2016 290.095

Separate returns, accounting period change, Minn. Statutes 2016 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 2016 79A.23

Revenue recapture, claims, priority, Minn. Statutes 2016 270A.10

Revenues

Distribution, Minn. Statutes 2016 290.62

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.14

Lost revenues, nonresident income, reciprocity, Minn. Statutes 2016 290.081

Rural Finance Authority, exemption, Minn. Statutes 2016 41B.20

S corporation banks, nonresident shareholders, jurisdiction to tax, Minn. Statutes 2016 290.014

S corporations

Capital gains, Minn. Statutes 2016 290.9728

Certain built-in gains, Minn. Statutes 2016 290.9727

Deductions, Minn. Statutes 2016 290.0132, 290.9727

Estimated taxes, Minn. Statutes 2016 289A.25

Franchise taxes, Minn. Statutes 2016 290.0922

Jurisdiction to tax, Minn. Statutes 2016 290.015

Minimum fees, Minn. Statutes 2016 290.9725

Passive investment income, Minn. Statutes 2016 290.9729

Payment, violations, monetary penalties, Minn. Statutes 2016 289A.60

Research credit, Minn. Statutes 2016 290.068

Returns, Minn. Statutes 2016 289A.08, 289A.18, 289A.19, 289A.60

Violations, monetary penalties, Minn. Statutes 2016 289A.60

Withholding (taxes)

Minimum fees, Minn. Statutes 2016 290.9725

Nonresident shareholders, Minn. Statutes 2016 290.92

Payment, Minn. Statutes 2016 289A.20, 289A.31, 289A.60

Returns, filing, Minn. Statutes 2016 289A.09, 289A.18, 289A.19, 289A.60

Statements, providing to shareholders, Minn. Statutes 2016 289A.09

Savings banks conducting life insurance business, tax computation, Minn. Statutes 2016 290.093

Schedules and tables

Dependent care credit, Minn. Statutes 2016 290.067

Franchise taxes, Minn. Statutes 2016 290.0922

Subtraction for elderly and disabled, Minn. Statutes 2016 290.0802

Tax rates, Minn. Statutes 2016 290.06

Withholding (taxes), Minn. Statutes 2016 290.92

Working family credit, Minn. Statutes 2016 290.0671

Seed capital investment credit, Minn. Statutes 2016 116J.8732, 290.06

Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2016 62L.02

Small business investment tax credit

Amount, Minn. Statutes 2016 290.0692

Generally, Minn. Statutes 2016 116J.8737, 290.0692

Qualified small businesses and investors, certification, Minn. Statutes 2016 116J.8737

Solicitation of business, Minn. Statutes 2016 290.015

State budget, recommended revenue targets, Minn. Statutes 2016 16A.102

State elections campaign account checkoff, Minn. Statutes 2016 10A.31

State itemized deduction, Minn. Statutes 2016 290.01

Statutes of limitations

Assessment, Minn. Statutes 2016 289A.38

Assessment and collection lawsuits, Minn. Statutes 2016 270C.58

Refunds, Minn. Statutes 2016 289A.40

Violations, generally, Minn. Statutes 2016 289A.63

Stillborn child credit, Minn. Statutes 2016 290.0685

Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.06

Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2016 290.05

Tax liability

Armed forces members, death while serving, exception, Minn. Statutes 2016 289A.39

Civilian employees, death while working outside U.S., exception, Minn. Statutes 2016 289A.39

Classes of taxpayers, Minn. Statutes 2016 290.03

Corporations, accrual, Minn. Statutes 2016 290.04

Dissolution of marriage, effect, Minn. Statutes 2016 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.01, 293.09

Fiduciaries, Minn. Statutes 2016 290.04, 290.30

Innocent spouse relief, Minn. Statutes 2016 289A.31

Joint returns, Minn. Statutes 2016 289A.31

Partnerships, partners, individual liability, Minn. Statutes 2016 290.31

Real estate mortgage investment conduits, Minn. Statutes 2016 290.9742

Returns, Minn. Statutes 2016 289A.08

Third parties providing wages, Minn. Statutes 2016 270C.59

Third-party vendors, refund overpayments, Minn. Statutes 2016 289A.31

Transferees of property, Minn. Statutes 2016 270C.58

Understatement, monetary penalties, Minn. Statutes 2016 289A.60

Unemployment insurance applicants, Minn. Statutes 2016 268.145, 290.92

Who is liable, Minn. Statutes 2016 270C.58, 289A.31

Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.03, 293.11

Tax notices

Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.11

Jeopardy assessments, Minn. Statutes 2016 270C.36

Tax preferences

Alternative minimum tax, Minn. Statutes 2016 290.091

Alternative minimum taxable income, Minn. Statutes 2016 290.0921

Changes, notice, Minn. Statutes 2016 290.05

Tax shelters, abusive, promotion, Minn. Statutes 2016 289A.60

Tax tables, see Schedules and tables under this topic

Taxable income

Alternative minimum taxable income, computation, Minn. Statutes 2016 290.091

Cash in excess of 10,000 dollars, Minn. Statutes 2016 290.48

Changes, notice, Minn. Statutes 2016 290.05

Imposition of tax, Minn. Statutes 2016 290.03

S corporations, Minn. Statutes 2016 290.9726, 290.9727, 290.9728, 290.9729

Taxable net income

Allocation to state, Minn. Statutes 2016 290.17, 290.20, 290.36

Computation

Before net operating loss deductions, Minn. Statutes 2016 290.095

Generally, Minn. Statutes 2016 290.07

Investment companies, Minn. Statutes 2016 290.36

Partial year returns, Minn. Statutes 2016 290.32

Partners and partnerships, Minn. Statutes 2016 290.311

Partnerships, allocation to state, Minn. Statutes 2016 290.31

Refunded income, Minn. Statutes 2016 290.07

Taxable years, returns, Minn. Statutes 2016 289A.08

Taxpayers

Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2016 289A.42

Assignment of refunds, procedures, Minn. Statutes 2016 290.0679

Classes of taxpayers, enumerated, Minn. Statutes 2016 290.03

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.01

Employment-related expenses, day care, Minn. Statutes 2016 290.067

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2016 289A.60

Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2016 290.30

Information about, disclosure, Minn. Statutes 2016 289A.08

Net operating losses, carryover, applications, Minn. Statutes 2016 290.095

Nonresidents, reciprocity, Minn. Statutes 2016 290.081, 290.92

Notice given, Minn. Statutes 2016 289A.31, 289A.38

Notice received, jeopardy assessments, Minn. Statutes 2016 270C.36

Petitions by, taxable net income, allocation methods, Minn. Statutes 2016 290.20

Qualified beneficiaries defined as, Minn. Statutes 2016 290.0672

Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.04, 293.07, 293.12

Signatures, returns, Minn. Statutes 2016 289A.08

Specific taxpayers, see specific entries under this topic

Tax liability, fiduciary relationship, effect, Minn. Statutes 2016 290.04

Volunteer ambulance attendants, status, Minn. Statutes 2016 144E.001

Trades, see Jurisdiction to tax under this topic

Transportation fringe benefits, subtraction from federal income tax, Minn. Statutes 2016 290.0132

Trusts

Alternative minimum tax, Minn. Statutes 2016 290.091

Basis of property, Minn. Statutes 2016 290.0135

Class of taxpayer, Minn. Statutes 2016 290.03

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2016 289A.25

Extensions or changes to tax status or return information, Minn. Statutes 2016 290.05

Imposition of tax, Minn. Statutes 2016 290.22

Income subject to tax, Minn. Statutes 2016 290.05

Jurisdiction to tax, Minn. Statutes 2016 290.014, 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2016 290.05

Net operating losses, deductions, Minn. Statutes 2016 290.095

Rates of tax, Minn. Statutes 2016 290.06

Subtractions from federal taxable income, Minn. Statutes 2016 290.0132

Withholding tax payments, Minn. Statutes 2016 289A.19

Unitary businesses

Alternative minimum tax, Minn. Statutes 2016 290.0921

Combined reports, Minn. Statutes 2016 290.17

Filing requirements, Minn. Statutes 2016 289A.08

Gross income, allocation to state, Minn. Statutes 2016 290.17

Jurisdiction to tax, see same under this topic

Net income, determination, Minn. Statutes 2016 290.17

Ownership of interest, exceptions, Minn. Statutes 2016 290.015

Research activities credit, Minn. Statutes 2016 290.068

Tax shelters, reportable transactions, Minn. Statutes 2016 289A.121, 289A.60

Veterans, military service credit, Minn. Statutes 2016 290.0677

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2016 289A.63

Educational institutions, exempt property subject to tax, see same under this topic

Federal law violations, revocation of exemption, Minn. Statutes 2016 290.05

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2016 60K.43

Monetary penalties, see Penalties (monetary) under this topic

Statutes of limitations, Minn. Statutes 2016 289A.63

Waivers

Additional taxes, Minn. Statutes 2016 289A.25

S corporations, franchise taxes, Minn. Statutes 2016 290.9729

Withholding (taxes)

Educational institutions, exempt property subject to tax, Minn. Statutes 2016 293.09

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2016 270C.58, 289A.31

Federal payroll taxes, Minn. Statutes 2016 16A.13

Overpayment, interest, Minn. Statutes 2016 289A.56

Refunds, Minn. Statutes 2016 289A.50

Supplemental nursing services agencies, Minn. Statutes 2016 144A.72

Unemployment insurance benefit applicants, Minn. Statutes 2016 268.145

Working family credit

Appropriations for, Minn. Statutes 2016 256J.02

Defined as refundable tax credit, Minn. Statutes 2016 13.46

Generally, Minn. Statutes 2016 290.0671

MFIP, Minn. Statutes 2016 256J.21, 256J.45

MinnesotaCare enrollees, application for, Minn. Statutes 2016 256L.15

TANF block grants, use for reimbursements, Minn. Statutes 2016 256J.02

Minnesota Office of the Revisor of Statutes, Centennial Office Building, 3rd Floor, 658 Cedar Street, St. Paul, MN 55155