Income and franchise taxes, Minn. Statutes 2006 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2006 465.722
Treatment, Minn. Statutes 2006 465.72, 465.721
Salary, severance payments
Exclusion from definition, Minn. Statutes 2006 353.01, 354A.011
State employees, highly compensated employees, Minn. Statutes 2006 43A.17
Teachers, see Severance pay under TEACHERS