Income and franchise taxes, Minn. Statutes 2018 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2018 465.722
Treatment, Minn. Statutes 2018 465.72, 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2018 353.01, 354A.011
State employees, highly compensated employees, Minn. Statutes 2018 43A.17
Teachers, see Severance pay under TEACHERS