REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2024 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2024 290.21

Exempt interest, Minn. Statutes 2024 289A.12

Exempt-interest dividends, Minn. Statutes 2024 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2024 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2024 290.015

Income, distribution of trust interests, Minn. Statutes 2024 501C.1106

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2024 290.21

Exemption, Minn. Statutes 2024 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2024 290.095

Information returns (taxes)

Filing, Minn. Statutes 2024 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2024 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2024 290.015

Principal, distribution of trust interests, Minn. Statutes 2024 501C.1106