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Chapter 290
Section 290.31
Recent History
- 2021 Subd. 1 Amended 2021 c 14 art 2 s 12
- 2017 Subd. 1 Amended 2017 c 1 art 13 s 12
- 2001 Subd. 2 Repealed 2001 c 5 art 7 s 66
- 2001 Subd. 2a Repealed 2001 c 5 art 7 s 66
- 2001 Subd. 3 Repealed 2001 c 5 art 7 s 66
- 2001 Subd. 4 Repealed 2001 c 5 art 7 s 66
- 2001 Subd. 5 Repealed 2001 c 5 art 7 s 66
- 2001 Subd. 19 Repealed 2001 c 5 art 7 s 66
290.31 PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS.
Subdivision 1.Partners, not partnership, subject to tax.
A partnership as such shall not be subject to the income tax imposed by this chapter, but is subject to the tax imposed under section 290.0922. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
History:
(2394-30) 1933 c 405 s 30; Ex1937 c 49 s 20; 1939 c 446 s 13; 1945 c 596 s 2; 1945 c 604 s 30; 1947 c 635 s 11; 1955 c 406 s 1; 1981 c 60 s 18; 1981 c 178 s 77-85; 1982 c 523 art 1 s 33-36; art 40 s 14; 1983 c 207 s 43; 1983 c 342 art 1 s 30,31,43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 35-37,49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; 1987 c 268 art 1 s 83-86,126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 13,16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24
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