Minnesota Legislature
Office of the Revisor of Statutes
2005 Minnesota Statutes Index (topics)
PARTNERSHIPS
See also INCORPORATION
Access to data, see Records and record keeping under this topic
Accounting and bookkeeping
Transferees' rights and duties, Minn. Statutes 2005 323A.0503
Addresses, changes, filing, Minn. Statutes 2005 5.29
Advances to partnership, Minn. Statutes 2005 323A.0401
Agents
Access to records, Minn. Statutes 2005 323A.0403
Partners acting as, see Partners under this topic
Partnership authority statements, Minn. Statutes 2005 323A.0303
Purported partners, Minn. Statutes 2005 323A.0308
Registered, changes, Minn. Statutes 2005 5.29
Service of process on, see same under this topic
Agricultural land
Acquisition of title, Minn. Statutes 2005 500.221, 500.24
Agriculture Department
Promotional activities, authority to enter, Minn. Statutes 2005 17.101
Alarm and communication systems, see under ELECTRICAL SYSTEMS
American employers, partnerships defined as, Minn. Statutes 2005 268.035
Answers, time, Minn. Statutes 2005 5.25
Appearance for
Exception to unauthorized practice of law, Minn. Statutes 2005 481.02
Applicants
Human services, see HUMAN SERVICES
Aquatennial
Trademarks and trade names, Minn. Statutes 2005 333.14 to 333.16
Aquatic pest control applicators, see under COMMERCIAL PESTICIDE APPLICATORS
Arbitration
Dispute settlement, winding up activities, Minn. Statutes 2005 323A.0803
Architects, licenses, Minn. Statutes 2005 326.02, 326.14
Assets
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Winding up activities, Minn. Statutes 2005 323A.0803, 323A.0807
Assignment for benefit of creditors
Assignees, enforcement, partners' contributions, winding up, Minn. Statutes 2005 323A.0807
Events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Assumed names, Minn. Statutes 2005 323A.0105
Attorney fees
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Authority to enter into partnership
Hospital authorities, Minn. Statutes 2005 144.581
Nonprofit corporations, Minn. Statutes 2005 317A.161
Authorized farm partnerships, Minn. Statutes 2005 500.24
Books, see Records and record keeping under this topic
Business, conducting
Continuation of partnership after dissolution, Minn. Statutes 2005 323A.0802
Definite term partnerships, continuation after expiration, Minn. Statutes 2005 323A.0406
Dissociated partners, continuing use of names, effect on liability, Minn. Statutes 2005 323A.0705
Events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Particular undertaking partnerships, continuation after completion, Minn. Statutes 2005 323A.0406
Partners' rights, Minn. Statutes 2005 323A.0301, 323A.0401, 323A.0403, 323A.0603
Suspension of rights, corporate partners, Minn. Statutes 2005 323A.0601
Transferees' rights and duties, Minn. Statutes 2005 323A.0503
Unlawful events, causing dissolution, Minn. Statutes 2005 323A.0801
Winding up, see same under this topic
Business affairs, see Winding up under this topic
Business association, partnerships defined as, Minn. Statutes 2005 345.31
Business entities, partnerships defined as, Minn. Statutes 2005 60K.31
Business offices, see Chief executive offices under this topic
Businesses, partnerships defined as, Minn. Statutes 2005 363A.03
Certificates and certification
Limited partnership, conversion to, Minn. Statutes 2005 323A.0902
Certified copies
Effect of filing, Minn. Statutes 2005 323A.0105
Partnership authority statements, Minn. Statutes 2005 323A.0303
Place of filing, Minn. Statutes 2005 323A.0105
Recording, Minn. Statutes 2005 323A.0101, 323A.0105
Certified public accountants, see Licenses under CERTIFIED PUBLIC ACCOUNTANTS
Chief executive offices
Governing law, Minn. Statutes 2005 323A.0106
Merger statements, Minn. Statutes 2005 323A.0907
Partnership authority statements, Minn. Statutes 2005 323A.0303
Qualification statements, Minn. Statutes 2005 323A.1001
Records to be kept at, Minn. Statutes 2005 323A.0403
Surviving entities, Minn. Statutes 2005 323A.0905, 323A.0906
Collection agencies, see COLLECTION AGENCIES
Complaints, answers, time, Minn. Statutes 2005 5.25
Consent, Minn. Statutes 2005 323A.0401
Consolidations, see DEED TAXES
Contracts and agreements
Membership camping, Minn. Statutes 2005 82A.04
Partnership agreements, see same under this topic
Controlling person, partnerships defined as, Minn. Statutes 2005 144A.01
Conversion
Deed taxes, Minn. Statutes 2005 287.21
Conversion to limited liability partnership, see under LIMITED LIABILITY PARTNERSHIPS
Conversion to limited partnership
Deed taxes, Minn. Statutes 2005 287.21
Conversion to partnership
Certificate of limited partnership, cancellation, Minn. Statutes 2005 323A.0903
Effect, entity unchanged, Minn. Statutes 2005 323A.0904
Generally, Minn. Statutes 2005 323A.0903
Methods of conversion, nonexclusive, Minn. Statutes 2005 323A.0908
When effective, Minn. Statutes 2005 323A.0903
Copartnerships
Auctioneers, licenses, Minn. Statutes 2005 330.01
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Defined as owners, Minn. Statutes 2005 171.01
Transient merchants, Minn. Statutes 2005 329.099, 329.11
Copies, fees, Minn. Statutes 2005 323A.0403
Corporate and partnership farming, see CORPORATE AND PARTNERSHIP FARMING
Credit, Minn. Statutes 2005 334.022
Creditors, agreements by
Dissociated partners, release of liability, Minn. Statutes 2005 323A.0703
Currency exchanges, see CURRENCY EXCHANGES
Damages
Buyout price, offset, Minn. Statutes 2005 323A.0701
Wrongful dissociation, Minn. Statutes 2005 323A.0602, 323A.0701
Data, see Tax returns under this topic
Death of partner, see Deceased partners under this topic
Debt prorating companies, see DEBT PRORATING COMPANIES
Debtors in bankruptcy
Defined, Minn. Statutes 2005 323A.0101
Events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Judgments, partners' personal liability, Minn. Statutes 2005 323A.0307
Wrongful dissociation of partners, Minn. Statutes 2005 323A.0602
Debts, see Indebtedness under this topic
Deceased partners
Dissolution, causes, Minn. Statutes 2005 323A.0801
Distribution of entire transferable interest, Minn. Statutes 2005 323A.0601
Expulsion, Minn. Statutes 2005 323A.0103, 323A.0601, 323A.0602
Liability, contributions, Minn. Statutes 2005 323A.0601
Deferred payments, Minn. Statutes 2005 323A.0701
Definite term partnerships
Continuation after expiration, partners' rights and duties, Minn. Statutes 2005 323A.0406
Events causing dissolution, Minn. Statutes 2005 323A.0801
Presumptions, Minn. Statutes 2005 323A.0406
Wrongful dissociation of partners, Minn. Statutes 2005 323A.0602, 323A.0701
Definitions
Agricultural development, Minn. Statutes 2005 41C.02
Business corporations, Minn. Statutes 2005 302A.011
Commercial Code, Minn. Statutes 2005 336.8-103
Community Emergency Response Hazardous Substances Protection Act, Minn. Statutes 2005 299F.092
Deed taxes, Minn. Statutes 2005 287.20
Entity, partnership defined as, Minn. Statutes 2005 501B.64
Fraudulent Transfer Act, Minn. Statutes 2005 513.41
Human Rights Act, Minn. Statutes 2005 363A.03
Income and franchise taxes, Minn. Statutes 2005 290.01, 290.06, 290.0922, 290.9201
Insurance law, Minn. Statutes 2005 60K.31
Investments of Insurers Act, Minn. Statutes 2005 60L.01
Limited liability companies, Minn. Statutes 2005 322B.03
Limited partnerships, Minn. Statutes 2005 323A.0901
Multistate Tax Compact, Minn. Statutes 2005 290.171
Nonprofit corporations, Minn. Statutes 2005 317A.011
Occupational safety and health, Minn. Statutes 2005 182.651
Pass-through entity, partnership defined as, Minn. Statutes 2005 501B.64
Public Safety Department, Minn. Statutes 2005 299A.11
Small Employer Health Benefit Act, Minn. Statutes 2005 62L.02
Sponsors of contests, Minn. Statutes 2005 325F.755
Unemployment Insurance Law, Minn. Statutes 2005 268.035, 268.0625
Uniform Partnership Act, 1994, Minn. Statutes 2005 323A.0101, 323A.0502, 323A.0901
Withholding (taxes), Minn. Statutes 2005 290.92
Denial statements, Minn. Statutes 2005 323A.0304
Dentists, dividing fees, exemptions, Minn. Statutes 2005 150A.11
Detectives, see Partnerships under DETECTIVES
Disclosure, partnership tax returns, Minn. Statutes 2005 270B.03
Disputes, settlement
Partners' consent, Minn. Statutes 2005 323A.0401
Partnership agreements, amendments, Minn. Statutes 2005 323A.0401
Winding up activities, Minn. Statutes 2005 323A.0803
Dissociation of partners
Buyouts, Minn. Statutes 2005 323A.0701, 323A.0906
Dissociated partners, Minn. Statutes 2005 323A.0701 to 323A.0705, 323A.0906
Effect of dissociation, Minn. Statutes 2005 323A.0603
Events causing, generally, Minn. Statutes 2005 323A.0601
Expulsion of partners, see same under this topic
Financial statements, Minn. Statutes 2005 323A.0701
Indemnification, Minn. Statutes 2005 323A.0701
Lawsuits, Minn. Statutes 2005 323A.0405, 323A.0701
Mergers, effect, Minn. Statutes 2005 323A.0906
Partnership agreement provisions, Minn. Statutes 2005 323A.0103
Power to dissociate, Minn. Statutes 2005 323A.0602
Statements, Minn. Statutes 2005 323A.0308, 323A.0704
Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2005 323A.0503
When permitted, Minn. Statutes 2005 323A.0602
Wrongful dissociation, Minn. Statutes 2005 323A.0602, 323A.0701, 323A.0801
Dissociation statements
Failure to file, effect on partners' liability, Minn. Statutes 2005 323A.0308
Generally, Minn. Statutes 2005 323A.0704
Dissolution
By judicial determination, Minn. Statutes 2005 323A.0801
Continuation of partnership to wind up business, Minn. Statutes 2005 323A.0802
Corporate partners, events causing expulsion from partnership, Minn. Statutes 2005 323A.0601
Events causing, generally, Minn. Statutes 2005 323A.0801
Lawsuits, Minn. Statutes 2005 323A.0405
Partners, Minn. Statutes 2005 323A.0404, 323A.0405, 323A.0602, 323A.0804
Professional firms, owner's death or disqualification, no effect, Minn. Statutes 2005 319B.08
Restraint of trade, Minn. Statutes 2005 325D.60, 325D.61
Revocation of qualification statement not deemed event of, Minn. Statutes 2005 323A.1003
Statements, Minn. Statutes 2005 323A.0308, 323A.0704
Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2005 323A.0503
Transferees' rights and duties, Minn. Statutes 2005 323A.0503, 323A.0801, 323A.0803
Dissolution statements, Minn. Statutes 2005 323A.0805
Distributions, to partners
Buyout price, dissociated partners, Minn. Statutes 2005 323A.0701
In-kind distributions, Minn. Statutes 2005 323A.0402
Transferees' rights and duties, Minn. Statutes 2005 323A.0503
Winding up, Minn. Statutes 2005 323A.0803, 323A.0807
Employees
Appearance for partnership, Minn. Statutes 2005 481.02
Compensation and salaries, Minn. Statutes 2005 323A.0202
Tax liability, Minn. Statutes 2005 277.21
Employers
Partnerships defined as
Community Emergency Response Hazardous Substances Protection Act, Minn. Statutes 2005 299F.092
Occupational safety and health, Minn. Statutes 2005 182.651
Unemployment Insurance Law, Minn. Statutes 2005 268.035
Withholding (taxes), Minn. Statutes 2005 290.92
Entertainment entities, partnerships defined as, Minn. Statutes 2005 290.9201
Entity
Partnership deemed distinct from partners, Minn. Statutes 2005 323A.0201
Partnership defined as, Minn. Statutes 2005 501B.64
Pass-through entity, partnership defined as, Minn. Statutes 2005 501B.64
Evidence
Instruments for payment of money, use as, Minn. Statutes 2005 602.03
Prima facie evidence, illegal sale, Minn. Statutes 2005 624.70
Execution of statements
Declaration of accuracy, Minn. Statutes 2005 323A.0105
Partners, duties, Minn. Statutes 2005 323A.0105, 323A.0301, 323A.0303
Partnership property, Minn. Statutes 2005 323A.0302, 323A.0303
Requirements, Minn. Statutes 2005 323A.0105
Exemptions, real estate appraisers licenses, Minn. Statutes 2005 82B.03
Existence, instruments for payment of money, Minn. Statutes 2005 602.03
Expulsion of partners
By judicial determination, Minn. Statutes 2005 323A.0103, 323A.0601, 323A.0602
Events causing, generally, Minn. Statutes 2005 323A.0601
Family farm partnerships, Minn. Statutes 2005 273.124, 500.24
Fees
Copies of records, Minn. Statutes 2005 323A.0403
Filing fees, Minn. Statutes 2005 323A.0101
Independent contractors, workers' compensation coverage, Minn. Statutes 2005 176.041
Service of process, Minn. Statutes 2005 5.25
Fiduciaries, partners defined as, Minn. Statutes 2005 520.01
Financial statements
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Foreclosure, charging orders
Partners' transferable interest, Minn. Statutes 2005 323A.0504
Foreign limited liability partnerships, see under LIMITED LIABILITY PARTNERSHIPS
Foreign partnerships, service of process on, Minn. Statutes 2005 323A.0906
Formation, Minn. Statutes 2005 323A.0202
Former partners, access to records, Minn. Statutes 2005 323A.0403
Fraud, partners
Knowledge or notice of a fact, Minn. Statutes 2005 323A.0102
Funds and accounts
Partners, Minn. Statutes 2005 323A.0401, 323A.0404, 323A.0405, 323A.0807
Good faith
Partners, standards of conduct, Minn. Statutes 2005 323A.0404
Partnership agreement provisions, Minn. Statutes 2005 323A.0103
Good will
Payments not deemed profit-sharing, Minn. Statutes 2005 323A.0202
Governing law, Minn. Statutes 2005 323A.0103, 323A.0106, 323A.0107
Government sponsored enterprises, Minn. Statutes 2005 60L.01
Gross income, Minn. Statutes 2005 290.311
Gross returns, sharing
Rules of partnership formation, Minn. Statutes 2005 323A.0202
Home care providers, exclusion, Minn. Statutes 2005 144A.43
Household goods warehouse operators, see under WAREHOUSES
Income and franchise taxes, see Partnerships under INCOME AND FRANCHISE TAXES
Indebtedness
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Losses, see Profits and losses under this topic
Mergers, effect, Minn. Statutes 2005 323A.0906
Partners, Minn. Statutes 2005 548.20, 548.21
Payment, material alterations, dissociated partners released from liability, Minn. Statutes 2005 323A.0703
When incurred, Minn. Statutes 2005 323A.0306
Winding up, Minn. Statutes 2005 323A.0803, 323A.0807
Indemnification
Dissociated partners, Minn. Statutes 2005 323A.0701
Generally, Minn. Statutes 2005 323A.0401
Independent contractors
Payments not deemed profit-sharing, Minn. Statutes 2005 323A.0202
Information returns (taxes)
Contents, Minn. Statutes 2005 289A.12
Filing
Due dates, Minn. Statutes 2005 289A.18
Extensions, Minn. Statutes 2005 289A.19
Generally, Minn. Statutes 2005 289A.12
Violations, criminal penalties, Minn. Statutes 2005 289A.63
Violations, monetary penalties, Minn. Statutes 2005 289A.60
Signatures, Minn. Statutes 2005 289A.12
Insiders, partnerships defined as, Minn. Statutes 2005 513.41
Insignias, see INSIGNIAS
Insolvency, Minn. Statutes 2005 513.41
Inspections, records, Minn. Statutes 2005 323A.0403
Interest
Buyout price, Minn. Statutes 2005 323A.0701
Interest rates, Minn. Statutes 2005 323A.0104
Payments not deemed profit-sharing, Minn. Statutes 2005 323A.0202
Interest in partnership, see Partnership interests under this topic
Interior designers, certification, Minn. Statutes 2005 326.02, 326.14
Investment partnerships
Investments in, institutional funds, Minn. Statutes 2005 309.65
Joint tenancy
Rules of partnership formation, Minn. Statutes 2005 323A.0202
Judgment creditors
Exclusive remedy, partners' transferable interest, Minn. Statutes 2005 323A.0504
Levies of execution against partners' assets, Minn. Statutes 2005 323A.0307
Judgment debtors
Redemption, partners' transferable interest, Minn. Statutes 2005 323A.0504
Judgments
Against partners, Minn. Statutes 2005 323A.0307
Against partnerships, Minn. Statutes 2005 323A.0307
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Joint debtors, Minn. Statutes 2005 548.20
Judgments against, Minn. Statutes 2005 540.15, 540.151
Partners' assets, use, Minn. Statutes 2005 323A.0307
Satisfaction, partners' transferable interest, Minn. Statutes 2005 323A.0504
Writs of execution, contents, Minn. Statutes 2005 550.04
Knowledge of a fact
Dissociation of partners, Minn. Statutes 2005 323A.0702, 323A.0703
Generally, Minn. Statutes 2005 323A.0102
Nonpartners, knowledge of limits on partners' authority, Minn. Statutes 2005 323A.0303
Partners acting as agents, Minn. Statutes 2005 323A.0301
Recorded statements that are not certified copies, not deemed knowledge of a fact, Minn. Statutes 2005 323A.0105
Land registration applications, Minn. Statutes 2005 508.03, 508A.03
Landscape architects, licenses, Minn. Statutes 2005 326.02, 326.14
Lawsuits
Actions against partners, Minn. Statutes 2005 323A.0307, 323A.0405
Actions against partnerships, Minn. Statutes 2005 323A.0307, 323A.0405, 323A.0701
Authority to bring and defend, Minn. Statutes 2005 323A.0307
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Conciliation court actions, representation, Minn. Statutes 2005 491A.02
Conversion to limited partnership, effect, Minn. Statutes 2005 323A.0904
Mergers, effect, Minn. Statutes 2005 323A.0906
Partners, recovery of excess contributions, Minn. Statutes 2005 323A.0807
Time, limitations, Minn. Statutes 2005 323A.0405
Winding up activities, Minn. Statutes 2005 323A.0803
Legal newspapers, availability, Minn. Statutes 2005 331A.02
Legal representatives
Lawsuits, partners, recovery of excess contributions, Minn. Statutes 2005 323A.0807
Standards of conduct, Minn. Statutes 2005 323A.0404
Winding up, duties, Minn. Statutes 2005 323A.0803
Lessors of employees
Unemployment insurance taxes, Minn. Statutes 2005 268.046
Workers' compensation, Minn. Statutes 2005 79.255
Liabilities (debts), see Indebtedness under this topic
Liability
Continuation of partnership after dissolution, Minn. Statutes 2005 323A.0802
Conversion to limited partnership, effect, Minn. Statutes 2005 323A.0904
Dissociated partners' actions, Minn. Statutes 2005 323A.0702, 323A.0906
Liability of partners, see Partners under this topic
Limited liability partnerships, Minn. Statutes 2005 323A.0306
Mergers, effect, Minn. Statutes 2005 323A.0906
Obligations to others, Minn. Statutes 2005 323A.0401
Partners, see same under this topic
Partnership, liability of, see Partners under this topic
Purported partners, Minn. Statutes 2005 323A.0308
Restraint of trade, Minn. Statutes 2005 325D.61
When incurred, Minn. Statutes 2005 323A.0306
License holder, partnerships defined as, Minn. Statutes 2005 245A.02
Licensed public accountants, Minn. Statutes 2005 214.12, 326.55, 326.56
Licensees, partnerships defined as, Minn. Statutes 2005 268.0625
Licenses, Minn. Statutes 2005 270C.72
Liens, charging orders
Partners' transferable interest, Minn. Statutes 2005 323A.0504
Limited liability partnerships, see LIMITED LIABILITY PARTNERSHIPS
Limited partnerships, see LIMITED PARTNERSHIPS
Liquidation
Services incidental to, debt prorating companies, exclusion, Minn. Statutes 2005 332.13
Winding up activities, Minn. Statutes 2005 323A.0807
Liquidators, appointment
Events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Loans to
Advances of money defined as, Minn. Statutes 2005 323A.0401
By partners, Minn. Statutes 2005 323A.0404
Losses, see Profits and losses under this topic
Mail order businesses, see MAIL ORDER SALES
Management
Partners' rights, Minn. Statutes 2005 323A.0401, 323A.0603
Transferees' rights and duties, Minn. Statutes 2005 323A.0503
Manufactured home sales, licenses, Minn. Statutes 2005 327B.04
Mediation, dispute settlement
Winding up activities, Minn. Statutes 2005 323A.0803
Merger statements, Minn. Statutes 2005 323A.0907
Mergers
Approvals, Minn. Statutes 2005 323A.0905
Deed taxes, see DEED TAXES
Dissociated partners, Minn. Statutes 2005 323A.0906
Effect, generally, Minn. Statutes 2005 323A.0906
Methods of, nonexclusive, Minn. Statutes 2005 323A.0908
Plan, Minn. Statutes 2005 323A.0905
Service of process against surviving entities, Minn. Statutes 2005 323A.0906
Surviving entities, Minn. Statutes 2005 323A.0905 to 323A.0907
When effective, Minn. Statutes 2005 323A.0905
Minnesota Zoological Garden
Trademark or trade name, Minn. Statutes 2005 333.53, 333.54
Misconduct, partners, standards of conduct, Minn. Statutes 2005 323A.0404
Motor carriers, see MOTOR CARRIERS
Motor vehicles
Vehicles previously registered in Minnesota, Minn. Statutes 2005 297B.03
Multiparty accounts, see MULTIPARTY ACCOUNTS
Name, see Partnership names under this topic
Negligence
Partners, standards of conduct, Minn. Statutes 2005 323A.0404
New partners
Admission, consent, Minn. Statutes 2005 323A.0401
Liability, obligations incurred before admission, exemption, Minn. Statutes 2005 323A.0306
Nonpartners
Knowledge of facts, Minn. Statutes 2005 323A.0303
Notice received, Minn. Statutes 2005 323A.0704, 323A.0805
Partnership authority statements, after dissolution, Minn. Statutes 2005 323A.0805
Nonresident partners
Copies to, withholding statements (taxes), Minn. Statutes 2005 289A.09
Distributions to, withholding (taxes), see Partnerships under INCOME AND FRANCHISE TAXES
Gross income, allocation to state, Minn. Statutes 2005 290.17
Income taxes, Minn. Statutes 2005 289A.08
Tax liability, income taxes, computation, Minn. Statutes 2005 289A.08
Withholding (taxes), Minn. Statutes 2005 290.92
Notice given
Buyouts, dissociated partners, Minn. Statutes 2005 323A.0701
Income taxes, composite returns, requests to file, Minn. Statutes 2005 289A.08
Notice of a fact
Dissociation of partners, Minn. Statutes 2005 323A.0702, 323A.0703
Generally, Minn. Statutes 2005 323A.0102
Partners acting as agents, Minn. Statutes 2005 323A.0301
Recorded statements that are not certified copies, not deemed notice of a fact, Minn. Statutes 2005 323A.0105
Officers, service of process on, Minn. Statutes 2005 5.25
Operator of vehicles transporting wheelchair users
Partnership defined as, Minn. Statutes 2005 299A.11
Orders
Charging orders, partners' transferable interest, Minn. Statutes 2005 323A.0504
Dissolution, Minn. Statutes 2005 323A.0801
Expulsion of partners, Minn. Statutes 2005 323A.0601, 323A.0602
Incapacity of partners, Minn. Statutes 2005 323A.0601
Winding up, Minn. Statutes 2005 323A.0801, 323A.0803
Organizations
Partnerships defined as, Minn. Statutes 2005 302A.011, 317A.011, 322B.03
Ownership
Part ownership, Minn. Statutes 2005 323A.0202
Professional firms, Minn. Statutes 2005 319B.07
Participation in
Authority to enter into, Minn. Statutes 2005 144.581, 317A.161
Particular undertaking partnerships
Continuation after completion, partners' rights and duties, Minn. Statutes 2005 323A.0406
Events causing dissolution, Minn. Statutes 2005 323A.0801
Presumptions, Minn. Statutes 2005 323A.0406
Wrongful dissociation of partners, Minn. Statutes 2005 323A.0602, 323A.0701
Partners
Access to records, Minn. Statutes 2005 323A.0403
Accounts, see Funds and accounts under this topic
Acknowledgments in a representative capacity, Minn. Statutes 2005 358.41, 358.50
Actions binding on partnership, Minn. Statutes 2005 323A.0301, 323A.0804, 323A.0806
Addresses, Minn. Statutes 2005 323A.0303
Agents of partnership, status as, Minn. Statutes 2005 323A.0301
Appearance for partnership, Minn. Statutes 2005 481.02
Approvals by, Minn. Statutes 2005 323A.0902, 323A.0905, 323A.1001
Assets, Minn. Statutes 2005 323A.0307, 323A.0401
Care, duty of, Minn. Statutes 2005 323A.0103, 323A.0404, 323A.0601, 323A.0603
Compensation and salaries, Minn. Statutes 2005 323A.0401
Conduct, standards, Minn. Statutes 2005 323A.0404
Consent, Minn. Statutes 2005 323A.0401
Contributions, winding up, Minn. Statutes 2005 323A.0807
Copies to, Minn. Statutes 2005 289A.12, 323A.0105
Death, see Deceased partners under this topic
Debts, Minn. Statutes 2005 548.20, 548.21
Defined as eligible employees, Minn. Statutes 2005 62L.02
Defined as employees, Minn. Statutes 2005 62L.02
Defined as fiduciaries, Minn. Statutes 2005 336.3-307, 520.01
Defined as insiders, Minn. Statutes 2005 513.41
Defined as legal representatives, Minn. Statutes 2005 302A.011, 317A.011, 322B.03
Denial statements, Minn. Statutes 2005 323A.0304
Disclosure, duty to provide information, Minn. Statutes 2005 323A.0403
Disputes, settlement, Minn. Statutes 2005 323A.0401
Dissociation of partners, see same under this topic
Dissolution, see same under this topic
Distributions, see same under this topic
Execution of statements, Minn. Statutes 2005 323A.0105
Expulsion, Minn. Statutes 2005 323A.0103, 323A.0601, 323A.0602
Fiduciary duties, Minn. Statutes 2005 323A.0404
Former partners, Minn. Statutes 2005 323A.0403
Fraud, knowledge or notice of a fact, Minn. Statutes 2005 323A.0102
Furthering own interests not violation of duty or obligations, Minn. Statutes 2005 323A.0404
Guardianship or conservatorship, Minn. Statutes 2005 323A.0601
Health or retirement benefits, Minn. Statutes 2005 43A.317, 323A.0202
Incapacity, judicial determination of, Minn. Statutes 2005 323A.0601
Income, jurisdiction to tax, Minn. Statutes 2005 290.014
Indemnification, Minn. Statutes 2005 323A.0401, 323A.0701
Interest in partnership, see Partnership interests under this topic
Lawsuits, see same under this topic
Legal representatives, Minn. Statutes 2005 323A.0404, 323A.0803, 323A.0807
Liabilities (losses), sharing, see Profits and losses under this topic
Liability
Actionable conduct, Minn. Statutes 2005 323A.0301, 323A.0305
Dissociated partners, Minn. Statutes 2005 323A.0702, 323A.0703, 323A.0906
Dissolution, see same under this topic
Judgments, personal liability, limitation, Minn. Statutes 2005 323A.0307
Limited liability partnerships' obligations, exemption, Minn. Statutes 2005 323A.0306
New partners, obligations incurred before admission, exemption, Minn. Statutes 2005 323A.0306
Partnership obligations, joint and several liability, Minn. Statutes 2005 323A.0306, 323A.0703, 323A.0807
Purported partners, Minn. Statutes 2005 323A.0308
Surviving entities, before and after mergers, Minn. Statutes 2005 323A.0906
Third parties, after election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1202
To other partners, after dissolution, Minn. Statutes 2005 323A.0806
Winding up, Minn. Statutes 2005 323A.0806, 323A.0807
Wrongful dissociation, Minn. Statutes 2005 323A.0602
Life insurance companies, leases, investments, Minn. Statutes 2005 61A.31
Limitations on authority, Minn. Statutes 2005 323A.0303, 323A.0304, 323A.0704, 323A.0805
Limited liability partnerships, see LIMITED LIABILITY PARTNERSHIPS
Loyalty, duty of, Minn. Statutes 2005 323A.0103, 323A.0404, 323A.0601, 323A.0603
Names, Minn. Statutes 2005 323A.0303
New partners, Minn. Statutes 2005 323A.0306, 323A.0401
Notice given, intent to withdraw, Minn. Statutes 2005 323A.0103, 323A.0601
Partnership interests, see same under this topic
Partnership property, see same under this topic
Partnership tax returns, inspection, rights, Minn. Statutes 2005 270B.03
Payments to, Minn. Statutes 2005 323A.0202, 323A.0401, 323A.0701
Personal property owned, possessed, or controlled by, Minn. Statutes 2005 273.25
Profit-sharing, Minn. Statutes 2005 323A.0202
Proof of partnership, pleadings, Minn. Statutes 2005 544.22
Property acquired in name of, Minn. Statutes 2005 323A.0204
Redemption, partners' transferable interest, Minn. Statutes 2005 323A.0504
Relations among partners or between partners and partnership, Minn. Statutes 2005 323A.0103, 323A.0106
Rights and duties, Minn. Statutes 2005 323A.0401, 323A.0405, 323A.0406, 323A.0803
Rules of partnership formation, Minn. Statutes 2005 323A.0202
Satisfaction of judgments, Minn. Statutes 2005 548.15
Settlement of accounts and contributions, winding up, Minn. Statutes 2005 323A.0807
Specific partnership property, rights, see Partnership property under this topic
Standards of conduct, Minn. Statutes 2005 323A.0404
Status after mergers, Minn. Statutes 2005 323A.0905
Supplemental authority, Minn. Statutes 2005 323A.0303
Tax liability, Minn. Statutes 2005 277.21, 290.06, 290.31
Termination, Minn. Statutes 2005 323A.0601, 323A.0602
Transferees' rights and duties, Minn. Statutes 2005 323A.0503, 323A.0801, 323A.0803
Trusts, Minn. Statutes 2005 323A.0601
Unauthorized actions, effect, Minn. Statutes 2005 323A.0301
Votes and voting, Minn. Statutes 2005 323A.0601, 323A.1001
Winding up, see same under this topic
Withdrawal, Minn. Statutes 2005 323A.0601, 323A.0602, 323A.0801
Wrongful acts or omissions, Minn. Statutes 2005 323A.0301, 323A.0305, 323A.0601
Partner's interest in the partnership, see Partnership interests under this topic
Partnership affairs, see Winding up under this topic
Partnership agreements
Amendments, partners' consent, Minn. Statutes 2005 323A.0401
Breach, Minn. Statutes 2005 323A.0405, 323A.0601, 323A.0602
Dissociation of partners, events causing, Minn. Statutes 2005 323A.0601
Dissolution, events causing, Minn. Statutes 2005 323A.0801
Election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1202
Expulsion of partners, events causing, Minn. Statutes 2005 323A.0601
Generally, Minn. Statutes 2005 323A.0103
Partners' duty of loyalty, activities, Minn. Statutes 2005 323A.0103
Restrictions on provisions, Minn. Statutes 2005 323A.0103
Transfer of partners' transferable interest, Minn. Statutes 2005 323A.0503
Partnership authority statements
Cancellation, dissolution statements, effect of filing, Minn. Statutes 2005 323A.0805
Contents, Minn. Statutes 2005 323A.0303
Execution, effect, Minn. Statutes 2005 323A.0303
Failure to amend, partners' liability, effect on, Minn. Statutes 2005 323A.0308
Filing, effect, Minn. Statutes 2005 323A.0303
Nonpartners, statements about, Minn. Statutes 2005 323A.0805
Partners, Minn. Statutes 2005 323A.0301, 323A.0303
Partnership property, transfers, Minn. Statutes 2005 323A.0302
Real property, transfers, Minn. Statutes 2005 323A.0303
Partnership books, see Records and record keeping under this topic
Partnership interests
Adjusted basis, federal and state income taxes, Minn. Statutes 2005 290.01
Deemed personal property, Minn. Statutes 2005 323A.0502
Definitions, Minn. Statutes 2005 323A.0101, 336.8-103
Partners' transferable interest
Charging orders, constituting liens, Minn. Statutes 2005 323A.0504
Decedents estates, distribution of entire transferable interest, effect, Minn. Statutes 2005 323A.0601
Effect of transfer on partnership, Minn. Statutes 2005 323A.0503
Events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Exclusive remedy, Minn. Statutes 2005 323A.0504
Foreclosure, Minn. Statutes 2005 323A.0504
Judgments, satisfaction, Minn. Statutes 2005 323A.0504
Notice of transfer, Minn. Statutes 2005 323A.0503
Redemption, Minn. Statutes 2005 323A.0504
Transfer permitted, Minn. Statutes 2005 323A.0503
Transferees' rights, generally, Minn. Statutes 2005 323A.0503, 323A.0801, 323A.0803
Transferors' rights and duties, Minn. Statutes 2005 323A.0503
Trusts, distribution of entire transferable interest, effect, Minn. Statutes 2005 323A.0601
Violations, ineffective transfers, Minn. Statutes 2005 323A.0503
Purchase by partnership, Minn. Statutes 2005 323A.0405, 323A.0701, 323A.0906
Sale, gain or loss on, allocation to state, Minn. Statutes 2005 290.17
Partnership names
Certificates of limited partnership, Minn. Statutes 2005 323A.0902
Continuing use, effect on dissociated partners' liability, Minn. Statutes 2005 323A.0705
Denial statements, Minn. Statutes 2005 323A.0304
Dissolution statements, Minn. Statutes 2005 323A.0805
Mergers, Minn. Statutes 2005 323A.0905, 323A.0907
Partnership authority statements, Minn. Statutes 2005 323A.0303
Qualification statements, Minn. Statutes 2005 323A.1001
Required endings, effect of election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1203
Partnership property
Acquisition of, Minn. Statutes 2005 323A.0203, 323A.0204
Disposal and transfer, Minn. Statutes 2005 323A.0302, 323A.0803
Partners, rights, Minn. Statutes 2005 323A.0401
Partners not deemed co-owners, Minn. Statutes 2005 323A.0501
Personal property, Minn. Statutes 2005 323A.0502
Presumptions, Minn. Statutes 2005 323A.0204
Recovery of transferred property, Minn. Statutes 2005 323A.0302
Vesting in single holder, Minn. Statutes 2005 323A.0302
Partnerships at will
Events causing dissolution, Minn. Statutes 2005 323A.0801
Payments by
Buyout price, dissociated partners, Minn. Statutes 2005 323A.0701
Deferred payments, Minn. Statutes 2005 323A.0701
Reimbursements to partners, Minn. Statutes 2005 323A.0401
Payments not deemed profit-sharing, Minn. Statutes 2005 323A.0202
Perjury, execution of statements
Declaration of accuracy, Minn. Statutes 2005 323A.0105
Personal property
Conveyances, effect of election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1203
Partnership interests, Minn. Statutes 2005 323A.0502
Tax liens, Minn. Statutes 2005 270C.63, 272.481
Unclaimed property, see ABANDONED AND UNCLAIMED PROPERTY
Personal representatives
Standards of conduct, Minn. Statutes 2005 323A.0404
Pleadings, proof of partnership, Minn. Statutes 2005 544.22
Portorama, trademarks and trade names, Minn. Statutes 2005 333.50 to 333.52
Presumptions
Definite term partnerships, continuation after expiration, Minn. Statutes 2005 323A.0406
Particular undertaking partnerships, continuation after completion, Minn. Statutes 2005 323A.0406
Partnership property, Minn. Statutes 2005 323A.0204
Private agencies, partnerships defined as, Minn. Statutes 2005 245A.02
Professional engineers, licenses, Minn. Statutes 2005 326.02, 326.14
Professional firms, see PROFESSIONAL FIRMS
Professional limited liability partnerships, Minn. Statutes 2005 268.063, 319B.05
Profits and losses
Misapplication by partners, partnership liability, Minn. Statutes 2005 323A.0305
Partners, rights and duties, Minn. Statutes 2005 323A.0401, 323A.0502, 323A.0806
Winding up activities, Minn. Statutes 2005 323A.0803, 323A.0807
Property
Common property, Minn. Statutes 2005 323A.0202
Conversion to limited partnership, effect, Minn. Statutes 2005 323A.0904
Mergers, effect, Minn. Statutes 2005 323A.0906, 323A.0907
Misapplication by partners, partnership liability, Minn. Statutes 2005 323A.0305
Partnership property, see same under this topic
Personal property, see same under this topic
Real property, see same under this topic
Protective agents, see Partnerships under PROTECTIVE AGENTS (BODYGUARDS)
Purported partners, Minn. Statutes 2005 323A.0308
Qualification statements
Continuity of entity after filing, Minn. Statutes 2005 323A.0201
Conversion to limited liability partnerships, Minn. Statutes 2005 319B.02, 323A.0105, 323A.1001
Foreign qualification statements, Minn. Statutes 2005 323A.1101 to 323A.1103
Reinstatement, procedures, fees, Minn. Statutes 2005 323A.1003
Revocation, Minn. Statutes 2005 323A.1003
Real estate appraisers, Minn. Statutes 2005 82B.03, 82B.18
Real estate brokers, salespersons, and closing agents, Minn. Statutes 2005 82.31
Real property
Agricultural land, Minn. Statutes 2005 500.221, 500.24
Conveyances, Minn. Statutes 2005 323A.1203
Merger statements, recording, effect, Minn. Statutes 2005 323A.0907
Transfers, Minn. Statutes 2005 323A.0101, 323A.0303
Receivers
Appointment, Minn. Statutes 2005 323A.0504, 323A.0601
Enforcement, partners' contributions, winding up, Minn. Statutes 2005 323A.0807
Judgments, charging orders, Minn. Statutes 2005 323A.0504
Reciprocal or interinsurance exchanges
Authority to exchange, Minn. Statutes 2005 71A.01
Records and record keeping
Access to, Minn. Statutes 2005 323A.0103, 323A.0303, 323A.0403, 323A.0405
Copies, Minn. Statutes 2005 323A.0403
Location, at chief executive office, Minn. Statutes 2005 323A.0403
Transferees' rights and duties, Minn. Statutes 2005 323A.0503
Recovery
Partnership property, transfers, Minn. Statutes 2005 323A.0302
Recreational camping areas, see TOURIST CAMPS
Recreational manufactured home parks, see RECREATIONAL MANUFACTURED HOME PARKS
Registered agents, see Agents under this topic
Registered offices, changes, filing, Minn. Statutes 2005 5.29
Registration as limited liability partnership, Minn. Statutes 2005 319B.02, 323A.0105, 323A.1003
Rent, payments not deemed profit-sharing, Minn. Statutes 2005 323A.0202
Reorganizations, deed taxes, see DEED TAXES
Reports given
Agricultural land, restrictions on acquisition of title, Minn. Statutes 2005 500.221
Represented persons, partnerships defined as, Minn. Statutes 2005 336.3-307
Residential building contractors, see RESIDENTIAL BUILDING CONTRACTORS
Residential mortgage originators and servicers, Minn. Statutes 2005 58.01 to 58.17, 60K.43
Restraint of trade, liability, Minn. Statutes 2005 325D.60, 325D.61
Sales and use taxes, exemption, Minn. Statutes 2005 297A.61
Sales by, statement of sale, failure to issue, Minn. Statutes 2005 624.70
Sales to, timber on state lands, Minn. Statutes 2005 90.191
Service marks, see SERVICE MARKS
Service of process on
Agent for service of process, qualification statements, Minn. Statutes 2005 323A.1001
Delinquent taxes, contested case hearings, Minn. Statutes 2005 270C.72
Generally, Minn. Statutes 2005 5.25
Other methods of service, Minn. Statutes 2005 5.25
Withholding (taxes), noncompliance notice, Minn. Statutes 2005 290.92
Services performed for another partnership
Sales and use taxes, exclusion, Minn. Statutes 2005 297A.61
Signatures, signed, defined, Minn. Statutes 2005 323A.0101
Small employer health benefit plans, see SMALL EMPLOYER HEALTH BENEFIT PLANS
Small employers, partnerships defined as, Minn. Statutes 2005 62L.02
Solicitation of charitable funds, see under CHARITABLE ORGANIZATIONS
Sponsors of contests, partnerships defined as, Minn. Statutes 2005 325F.755
Statements
Certified copies, Minn. Statutes 2005 323A.0101, 323A.0105, 323A.0303
Denial statements, Minn. Statutes 2005 323A.0304
Dissociation, Minn. Statutes 2005 323A.0308, 323A.0704
Execution of statements, see same under this topic
Generally, Minn. Statutes 2005 323A.0105
Merger statements, Minn. Statutes 2005 323A.0907
Partnership agreement provisions, Minn. Statutes 2005 323A.0103
Partnership authority statements, see same under this topic
Qualification statements, see same under this topic
Statements of sale, Minn. Statutes 2005 624.70
Statutes of limitations, partners' liability, Minn. Statutes 2005 323A.0306
Statutes of repose, partners' liability, Minn. Statutes 2005 323A.0306
Surveyors, licenses, Minn. Statutes 2005 326.02, 326.14
Surviving entities, Minn. Statutes 2005 323A.0905 to 323A.0907
Tax liability
Payment or return violations, Minn. Statutes 2005 270C.56
Tax liability, franchise taxes, Minn. Statutes 2005 289A.31
Tax liens
Notice, filing, Minn. Statutes 2005 270C.63, 272.481
Withholding (taxes), Minn. Statutes 2005 290.92
Tax returns
Disclosure, Minn. Statutes 2005 270B.03
Income information returns, see Information returns (taxes) under this topic
Income taxes, see Partnerships under INCOME AND FRANCHISE TAXES
Who may inspect, Minn. Statutes 2005 270B.03
Taxable net income
Additions to federal taxable income, Minn. Statutes 2005 290.01
Allocation to state, Minn. Statutes 2005 290.17, 290.31
Taxes
Delinquent taxes, Minn. Statutes 2005 270C.72
Taxpayers, partnerships defined as
Multistate Tax Compact, Minn. Statutes 2005 290.171
Telephone or telegraph lines
Maintenance and operation, Minn. Statutes 2005 237.45
Tenancy in common
Rules of partnership formation, Minn. Statutes 2005 323A.0202
Termination of partnership
Following dissolution and winding up, Minn. Statutes 2005 323A.0802
Waivers, by partners, Minn. Statutes 2005 323A.0802
Winding up activities, Minn. Statutes 2005 323A.0803
Third parties
Continuation of partnership after dissolution, Minn. Statutes 2005 323A.0802
Liability, after election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1202
Notice received, election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1202
Partnership agreement provisions, Minn. Statutes 2005 323A.0103
Toll facilities, private operators, Minn. Statutes 2005 160.84 to 160.87
Tourist camps, see TOURIST CAMPS
Trademarks, see TRADEMARKS AND TRADE NAMES
Trustees
Appointment, events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Enforcement, partners' contributions, winding up, Minn. Statutes 2005 323A.0807
Trusts (partners)
Distribution of entire transferable interest, Minn. Statutes 2005 323A.0601
Trusts, distributions, pass-through entities, Minn. Statutes 2005 501B.64
Uniform Partnership Act, 1976
Limited partnerships, Minn. Statutes 2005 322A.87
Uniform Partnership Act, 1994, Minn. Statutes 2005 323A.0101 to 323A.1203
Viatical settlement brokers
Partnerships defined as, Minn. Statutes 2005 60A.961
Viatical settlement providers
Partnerships defined as, Minn. Statutes 2005 60A.961
Viatical settlements, Minn. Statutes 2005 60A.961 to 60A.974, 62S.01
Violations and penalties
Knowing violations, partners, standards of conduct, Minn. Statutes 2005 323A.0404
Money or property, misapplication by partners, partnership liability, Minn. Statutes 2005 323A.0305
Partners
Dissociation of partners, see same under this topic
Expulsion, Minn. Statutes 2005 323A.0103, 323A.0601, 323A.0602
Statement of sale, failure to issue, Minn. Statutes 2005 624.70
Transfer of partners' transferable interest, Minn. Statutes 2005 323A.0503
Waivers
Winding up and termination of partnership, Minn. Statutes 2005 323A.0802
Warehouse operators, see under WAREHOUSES
Winding up
Activities during, generally, Minn. Statutes 2005 323A.0803
Continuation of partnership during, Minn. Statutes 2005 323A.0802
Dissolution, see same under this topic
Dissolution statements, Minn. Statutes 2005 323A.0805
Effect of election of governance under 1994 partnership act, Minn. Statutes 2005 323A.1203
Events causing, generally, Minn. Statutes 2005 323A.0801
Judicial supervision, Minn. Statutes 2005 323A.0803
Lawsuits, Minn. Statutes 2005 323A.0405
Legal representatives, rights, Minn. Statutes 2005 323A.0803
Liquidation, Minn. Statutes 2005 332.13
Partners
Compensation for services during, Minn. Statutes 2005 323A.0401
Corporate partners, events causing expulsion from partnership, Minn. Statutes 2005 323A.0601
Dissociation, effect, Minn. Statutes 2005 323A.0603
Inappropriate activities, liability to partnership, Minn. Statutes 2005 323A.0806
Rights, generally, Minn. Statutes 2005 323A.0803
Settlement of accounts and contributions, Minn. Statutes 2005 323A.0807
Standards of conduct, Minn. Statutes 2005 323A.0404
Partnership agreement provisions, Minn. Statutes 2005 323A.0103
Transfer of partners' transferable interest, not a cause of, Minn. Statutes 2005 323A.0503
Transferees' rights and duties, Minn. Statutes 2005 323A.0503, 323A.0801, 323A.0803
Waivers, by partners, Minn. Statutes 2005 323A.0802
Withholding (taxes), see Partnerships under INCOME AND FRANCHISE TAXES
Workers' compensation, see WORKERS COMPENSATION
Workers' compensation self-insurance, see WORKERS COMPENSATION SELF-INSURANCE
Writing
Buyout price, dissociated partners, deferred payments, Minn. Statutes 2005 323A.0701
Partners, notice of intent to withdraw, Minn. Statutes 2005 323A.0103