REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2013 290.01

Dividends

Exempt-interest dividends, Minn. Statutes 2013 289A.12

Income and franchise taxes, deductions allowed, Minn. Statutes 2013 290.21

Franchise taxes, minimums, exemptions, Minn. Statutes 2013 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2013 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2013 290.21

Exemption, Minn. Statutes 2013 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2013 290.095

Information returns (taxes)

Filing, Minn. Statutes 2013 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2013 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2013 290.015