See also FINANCIAL INSTITUTIONS
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2017 256B.056, 256B.057
Banks
Brokerage commissions, disclosure, Minn. Statutes 2017 48.15
Record keeping, Minn. Statutes 2017 48.15
Trustees or custodians, acting as, Minn. Statutes 2017 47.75, 48.15
Contributions to
Defined as income, Minn. Statutes 2017 290A.03
Income and franchise taxes, Minn. Statutes 2017 290.067
Credit unions
Acting as trustees, Minn. Statutes 2017 47.75
Offering, Minn. Statutes 2017 52.04, 52.137
Custodians
Banks acting as, Minn. Statutes 2017 48.15
Savings associations acting as, Minn. Statutes 2017 51A.21
Definitions, Property Tax Refund Act, Minn. Statutes 2017 290A.03
Income
Debts owed to state, setoff exclusion, Minn. Statutes 2017 16D.16
Exemptions, Minn. Statutes 2017 550.37
Income taxes
Distributions from, defined as income, Minn. Statutes 2017 290A.03
Exemption, Minn. Statutes 2017 290.26
Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2017 47.75
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2017 277.20, 277.21
Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2017 501C.1111
Public retirement plans, refund repayments, using for, Minn. Statutes 2017 356.441
Rollovers
Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2017 356.441
Volunteer firefighters, Minn. Statutes 2017 353G.15, 424A.015
Savings associations
Acting as custodians, Minn. Statutes 2017 51A.21
Acting as trustees, Minn. Statutes 2017 47.75, 51A.21
Savings banks, acting as trustees, Minn. Statutes 2017 47.75, 50.085
Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN
Transfer of funds to, direct transfers authorized, Minn. Statutes 2017 352.15
Trustees
Financial institutions, Minn. Statutes 2017 47.75, 48.15, 51A.21
Information returns (taxes), Minn. Statutes 2017 289A.12, 289A.18
Value, defined as personal property, Minn. Statutes 2017 256J.08
Volunteer firefighters, Minn. Statutes 2017 353G.15, 424A.015, 424A.016