Income and franchise taxes, Minn. Statutes 2016 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2016 465.722
Treatment, Minn. Statutes 2016 465.72, 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2016 353.01, 354A.011
State employees, highly compensated employees, Minn. Statutes 2016 43A.17
Teachers, see Severance pay under TEACHERS