DIVIDENDS

Abandoned and unclaimed stock, Minn. Statutes 2015 345.35

Banks, see Dividends under BANKS

Business corporations, see Dividends under BUSINESS CORPORATIONS

Cooperative associations, Minn. Statutes 2015 308A.131, 2015 308A.705

Corporations, generally, Minn. Statutes 2015 290.21, 2015 300.64

Credit unions, declaring, Minn. Statutes 2015 52.09

Definitions

Business corporations, Minn. Statutes 2015 302A.011

General Assistance Act, Minn. Statutes 2015 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2015 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2015 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2015 256J.08

Distributions

Dividends defined as, Minn. Statutes 2015 302A.011

Uniform Principal and Income Act, Minn. Statutes 2015 501C.1106

Exempt-interest dividends

Federal taxable income, additions, Minn. Statutes 2015 290.01

Regulated investment companies, reporting, Minn. Statutes 2015 289A.12

Financial guaranty insurance, Minn. Statutes 2015 60C.03

Foreign dividends, gross-up added to gross income, corporations, subtractions from federal taxable income, Minn. Statutes 2015 290.01

Gross receipts, dividends defined as, Minn. Statutes 2015 349.12

Income and franchise taxes

Corporations, deductions for dividends received, Minn. Statutes 2015 290.0921, 2015 290.21

Sales factor, exclusion, Minn. Statutes 2015 290.191

Income

Dividends defined as, Minn. Statutes 2015 256D.02

MFIP, exclusion, Minn. Statutes 2015 256J.21

Industrial loan and thrift companies, declaring, procedures, Minn. Statutes 2015 53.08

Insurance holding companies, transaction standards, Minn. Statutes 2015 60D.20

Life insurance, policy provisions, Minn. Statutes 2015 61A.03

Mutual marine insurance companies, Minn. Statutes 2015 66A.08

Stock dividends, Uniform Principal and Income Act, Minn. Statutes 2015 501C.1106

Unearned income, dividends defined as, Minn. Statutes 2015 256J.08