"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4
Additions to income, exempt-interest dividends, Minn. Laws 2010 c 389 art 3 s 8
Corporations, Minn. Laws 2011 c 8 s 4
Net operating losses, carrybacks, Minn. Laws 2011 c 112 art 6 s 1
Tuition and teacher expenses, Minn. Laws 2011 c 8 s 3
Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 5
Disregarded amount, Minn. Laws 2009 c 12 art 1 s 3
Motor vehicle sales taxes, Minn. Laws 2009 c 88 art 1 s 3
Unemployment compensation, Minn. Laws 2009 c 88 art 1 s 3
Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4
Foreign operating corporations, dividends, Minn. Laws 2008 c 366 art 4 s 5
Allocation of income, Minn. Laws 2006 c 259 art 1 s 4, 2006 c 283 s 2
Alternative minimum tax, net operating losses, Minn. Laws 2011 c 112 art 6 s 4, 7
Alternative minimum tax, Minn. Laws 2010 c 389 art 3 s 16, 17
Alternative minimum tax, Minn. Laws 2009 c 88 art 1 s 10
Charitable contributions, Minn. Laws 2008 c 366 art 4 s 12
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 16
Exemption, Minn. Laws 2006 c 259 art 1 s 3
Minerals taxes, alternative minimum tax credit for, repeal, Minn. Laws 2006 c 259 art 12 s 16, 2006 c 259 art 12 s 17
Alternative minimum taxable income, Minn. Laws 2005 1Sp c 3 art 3 s 11
Subtractions from income, Minn. Laws 2008 c 366 art 4 s 4
Armed forces members, active service, Minn. Laws 2005 1Sp c 3 art 3 s 1, 6-9
Armed forces members, compensation
Subtractions from income, Minn. Laws 2008 c 154 art 11 s 11
Armed forces members, Minn. Laws 2011 c 112 art 1 s 2
Assessments, wages paid, changes in, reporting, Minn. Laws 2009 c 88 art 7 s 6
Corporations, Minn. Laws 2008 c 366 art 4 s 7
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 13
Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1
Business carried on partly outside of state
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13, 14
Businesses, jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s
Subtractions from income, Minn. Laws 2007 c 1 s 2
Computation of income, stock losses, Minn. Laws 2009 c 12 art 1 s 6
Computer technology donations deduction
Addition, Minn. Laws 2008 c 154 art 4 s 4
Construction contractors, withholding, Minn. Laws 2008 c 154 art 3 s 8, 9
Federal form 1099s, filing, Minn. Laws 2008 c 154 art 3 s 1
Cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12
Additions to income, Minn. Laws 2011 c 8 s 4
Nongame wildlife checkoff, Minn. Laws 2011 1Sp c 2 art 4 s 25
Refunds, delay, repeal of requirement, Minn. Laws 2011 c 8 s 8
Nongame wildlife checkoff, use of funds, Minn. Laws 2010 c 361 art 4 s 68
Subtractions from income, small ethanol producer credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Additions to income, Minn. Laws 2009 c 12 art 1 s 4
Subtractions from income, Minn. Laws 2009 c 12 art 1 s 5
Unitary businesses, designated member responsible for tax matters, Minn. Laws 2009 c 88 art 7 s 1
Credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3
Cross-reference correction, Minn. Laws 2008 c 154 art 11 s 17, 18
Deductions, computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4
Fines and penalties deducted from federal income, Minn. Laws 2008 c 154 art 3 s 2, 4, 6
Foreign operating corporations, see same under this topic
Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1
S corporations, see same under this topic
Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9
Unitary business, combined reports, Minn. Laws 2008 c 366 art 12 s 4, 5
Unitary group members, returns, filing, Minn. Laws 2008 c 366 art 12 s 1
Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 10, 14
Biotechnology and health sciences industry zones, Minn. Laws 2005 1Sp c 3 art 7 s 16
Estimated taxes, filing extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21
Fees, cooperatives, Minn. Laws 2005 1Sp c 3 art 3 s 12
Foreign operating corporations, Minn. Laws 2005 1Sp c 3 art 3 s 5
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 10, 11, 19
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 15
Refunds, electronic means, Minn. Laws 2005 c 151 art 6 s 1, 5, 7
Returns, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3
Corrections, Minn. Laws 2005 c 10 art 1 s 61
Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43
"Angel investment credit," Minn. Laws 2011 c 112 art 11 s 2-4
Education credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3
Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13
Working family credit, expenditures, appropriation, Minn. Laws 2011 1Sp c 9 art 10 s 3
Create automotive recovery jobs credit, Minn. Laws 2010 c 216 s 33-43
Dependent care credit, Minn. Laws 2010 c 389 art 3 s 13
Historic structure rehabilitation tax credit, Minn. Laws 2010 c 216 s 11, 17
Increasing research activities, Minn. Laws 2010 c 216 s 10
Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62
Political contribution credit, Minn. Laws 2010 1Sp c 1 art 13 s 4
Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Working family credit, Minn. Laws 2010 c 389 art 3 s 14, 2010 1Sp c 1 art 25 s 3, 13
Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9
Health insurance premiums credit, Minn. Laws 2009 c 3 s
K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9
Active military service, Minn. Laws 2008 c 154 art 3 s 5
Bovine testing credit, Minn. Laws 2008 c 154 art 11 s 13, 2008 c 366 art 4 s 7
Corporations, credit for increasing research activities, Minn. Laws 2008 c 366 art 12 s 3
Dependent care credit, phaseout, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14
Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Seed capital investment credit, Minn. Laws 2008 c 366 art 5 s 1, 9
Working family credit, Minn. Laws 2008 c 154 art 11 s 15
Working family credit, expenditures, Minn. Laws 2007 c 147 art 19 s 3
Bovine tuberculosis testing credit, Minn. Laws 2006 c 259 art 1 s 1
Military service credit, Minn. Laws 2006 c 259 art 1 s 2
Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
International economic development zone, Minn. Laws 2005 1Sp c 3 art 10 s 5-7, 20
Taxes paid to another state, Minn. Laws 2005 c 151 art 6 s 11, 15
Working family credit, Minn. Laws 2005 c 151 art 6 s 16
Deductions, K-12 education expenses
Driving costs excluded, Minn. Laws 2009 c 88 art 7 s 7
Rules repealed, Minn. Laws 2009 c 88 art 7 s 11
Deductions, tsunami relief, contributions for, Minn. Laws 2005 c 1 s
Federal update, Minn. Laws 2010 c 216 s 8
Haiti earthquake, charitable contributions, Minn. Laws 2010 c 187 s
Small ethanol producer federal credit, Minn. Laws 2010 c 389 art 3 s 9, 10, 16, 17
Computer technology donations deduction, Minn. Laws 2008 c 154 art 4 s 4
Fines, fees, and penalties, not business expenses, Minn. Laws 2008 c 154 art 3 s 6
Teachers, expense deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Tuition deduction, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Dependent care credit, phaseout
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 14
Dependent care credit, Minn. Laws 2010 c 389 art 3 s 13
Dependent care credit, Minn. Laws 2009 c 12 art 1 s 8, 2009 c 88 art 1 s 9
Education credit expenditures, Minn. Laws 2011 1Sp c 9 art 10 s 3
Education credit, Minn. Laws 2005 c 151 art 6 s 12, 17, 2005 1Sp c 3 art 3 s 10, 2005 1Sp c 7 s 38
Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13
Estimated taxes, short taxable year declarations, repeal, Minn. Laws 2008 c 366 art 12 s 8
Trusts, S corporations, and partnerships, Minn. Laws 2011 c 112 art 1 s 5-8
Underpayments, charges for, abatement, Minn. Laws 2011 c 112 art 1 s 1
Corporations, filling extensions, repeal, Minn. Laws 2005 c 151 art 6 s 21
Declarations, Minn. Laws 2005 c 151 art 6 s 20, 21
Wages received as nonresident, Minn. Laws 2008 c 154 art 3 s 7
Exemptions, technical corrections, Minn. Laws 2010 c 382 s 60
Entertainers and public speakers, Minn. Laws 2011 1Sp c 7 art 1 s 2, 13
Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2
Refining, Minn. Laws 2011 1Sp c 7 art 7 s 2, 3
International economic development zones, Minn. Laws 2006 c 259 art 13 s 13
Federal adjusted gross income, updates, Minn. Laws 2009 c 88 art 1 s 7
Filing, Minn. Laws 2008 c 154 art 3 s 1
Returns, filing by payers of dividends, Minn. Laws 2008 c 154 art 11 s 4, 5
Federal law, 2006 changes, conforming amendments, Minn. Laws 2007 c 1 s 1-1::3
Federal stimulus funding law, changes related to, special timing account, Minn. Laws 2009 c 88 art 12 s 21
Latest update, Minn. Laws 2011 1Sp c 7 art 2 s 1-7, 2011 1Sp c 7 art 10 s 7
Tax year 2010, Minn. Laws 2011 c 8 s 1, 2, 5, 6
Federal update, Minn. Laws 2010 c 216 s 7-9, 14, 15
Federal update, Minn. Laws 2009 c 12 art 1 s 1, 7, 2009 c 88 art 1 s 1, 2
Federal update, Minn. Laws 2008 c 154 art 4 s
Federal update, Minn. Laws 2006 c 259 art 2 s
Federal update, Minn. Laws 2005 1Sp c 3 art 4 s 2-15, 2005 1Sp c 7 s 39
Filing, armed forces members, Minn. Laws 2011 c 112 art 1 s 2
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 14
Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 14
Fines and penalties deducted from federal income
Additions to income, Minn. Laws 2008 c 154 art 3 s 2, 4
Foreign operating corporations
Definition, Minn. Laws 2008 c 366 art 4 s 3
Dividends, additions to income, Minn. Laws 2008 c 366 art 4 s 5
Payroll, Minn. Laws 2008 c 366 art 12 s 2
Royalties and fees, Minn. Laws 2008 c 366 art 4 s 6
Unitary group members of, interest and intangible expenses, Minn. Laws 2008 c 366 art 4 s 5
Franchise taxes, job opportunity building zone companies, exclusion, Minn. Laws 2011 c 112 art 6 s 5, 6
Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7
Health insurance premiums credit, repealed, Minn. Laws 2011 1Sp c 7 art 1 s 13
Health insurance premiums credit, Minn. Laws 2009 c 3 s , 2009 c 88 art 12 s 4
Income Tax Microdata Coordinating Committee, sunset, Minn. Laws 2009 c 88 art 11 s 2
Individual income taxes, additions to income, Minn. Laws 2009 c 12 art 1 s 3
Individuals, date of birth, Minn. Laws 2008 c 154 art 11 s 2
Additions to federal taxable income, Minn. Laws 2005 c 151 art 6 s 8
Subtractions from income, youth works benefits, Minn. Laws 2005 c 151 art 6 s 9
Information returns, Section 1031 transactions, Minn. Laws 2009 c 88 art 7 s 2, 3
Instruction books, local use tax instructions, Minn. Laws 2005 1Sp c 3 art 3 s 3
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2, 5
Internal Revenue Code, federal update, Minn. Laws 2006 c 259 art 2 s
International economic development zone
Credits, Minn. Laws 2005 1Sp c 3 art 10 s 5-7
Exemption, Minn. Laws 2005 1Sp c 3 art 10 s 2-4, 8
Jobs credit, Minn. Laws 2005 1Sp c 3 art 10 s 20
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13
Job opportunity building zone companies, franchise taxes, Minn. Laws 2011 c 112 art 6 s 5, 6
Job opportunity building zones, Minn. Laws 2005 1Sp c 3 art 7 s 13, 14
Joint returns, requests for calculation of separate liability, Minn. Laws 2005 c 151 art 6 s 4
Jurisdiction to tax, exceptions, printers, personal property, Minn. Laws 2009 c 14 s
K-12 education expenses credit, Minn. Laws 2009 c 88 art 1 s 9
Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18
Lower income motor fuels credit, repealed, Minn. Laws 2010 c 216 s 62
Lower income motor fuels tax credit, Minn. Laws 2008 c 152 art 3 s 2
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Military service credit, Minn. Laws 2006 c 259 art 1 s 2
Mining companies, Minn. Laws 2011 1Sp c 7 art 7 s 2
Returns, filing, extension, Minn. Laws 2008 c 366 art 4 s 1
Military service credit, Minn. Laws 2008 c 366 art 4 s 8-11
Subtractions from income, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Net income, rollovers to Roth accounts, Minn. Laws 2011 c 8 s 2
Net operating loss carrybacks, Minn. Laws 2010 c 216 s 13
Additions to income, Minn. Laws 2011 c 112 art 6 s 1
Alternative minimum tax, Minn. Laws 2011 c 112 art 6 s 4, 7
Corporations, Minn. Laws 2011 1Sp c 2 art 4 s 25
Individuals, Minn. Laws 2011 1Sp c 2 art 4 s 24
Nongame wildlife checkoff, Minn. Laws 2005 1Sp c 3 art 11 s 4
Nonresidents, computation of tax, Minn. Laws 2011 c 112 art 6 s 3
Limited liability companies, sole members, Minn. Laws 2010 c 389 art 3 s 11, 18
Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1
Rates, Minn. Laws 2010 c 389 art 3 s 12
Reciprocity, Minn. Laws 2010 c 389 art 3 s 15
Nonresidents, Minn. Laws 2009 c 88 art 1 s 8
Allocation of income to other states, Minn. Laws 2006 c 259 art 1 s 4
Organ donors, Minn. Laws 2005 1Sp c 3 art 3 s 7
Part-year residents, Minn. Laws 2009 c 88 art 1 s 8
Partnerships with nonresident partners, Minn. Laws 2010 c 389 art 3 s 1
Composite estimated taxes, Minn. Laws 2011 c 112 art 1 s 3
Estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7
Filing, extension, Minn. Laws 2008 c 366 art 4 s 2
Gross income of partners, repeal, Minn. Laws 2008 c 366 art 12 s 8
Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7
With nonresident partners, composite returns, Minn. Laws 2005 1Sp c 3 art 3 s 2
Withholding, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22
Property tax refunds, Minn. Laws 2009 c 88 art 1 s 11
Benchmark study, Minn. Laws 2011 1Sp c 7 art 1 s 1, 9, 12
New agreement, negotiations, Minn. Laws 2011 1Sp c 7 art 1 s 11
Refund anticipation loans and checks, Minn. Laws 2009 c 88 art 12 s 1
Refunds, invalid addresses, Minn. Laws 2010 c 389 art 3 s 6
Refunds, political contribution refunds, Minn. Laws 2011 1Sp c 7 art 6 s 22
Regulated investment companies, Minn. Laws 2010 c 389 art 3 s 3
Filing times, Minn. Laws 2010 c 389 art 3 s 4
Frivolous returns, penalty, Minn. Laws 2010 c 389 art 3 s 7
Electronic filing, Minn. Laws 2006 c 259 art 8 s 1, 2006 c 259 art 8 s 2
Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8
Corporations, filing deadlines, Minn. Laws 2005 c 151 art 6 s 2, 3
Failure to file, extended delinquency penalties, Minn. Laws 2005 c 151 art 9 s 17
Income threshold for, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 1
Roth accounts, federal treatment, Minn. Laws 2011 c 8 s 2
S corporations, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-8
Bovine testing credit, Minn. Laws 2008 c 366 art 4 s 7
Filing, extension, Minn. Laws 2008 c 366 art 4 s 2
Tax identification numbers, incorrect numbers, penalty for use, Minn. Laws 2008 c 154 art 11 s 7
Sick pay benefits, third-party payers, Minn. Laws 2011 c 112 art 1 s 4
Small business investment tax credit
Amount, Minn. Laws 2010 c 216 s 12
Data classification, Minn. Laws 2010 c 216 s 1
Generally, Minn. Laws 2010 c 216 s 2, 12, 2010 c 389 art 3 s 19
Qualified small businesses and investors, certification, Minn. Laws 2010 c 216 s 2, 2010 c 389 art 3 s 19
State elections campaign fund checkoff, Minn. Laws 2010 c 327 s 28
Subtractions from income, armed forces members, compensation, Minn. Laws 2011 c 112 art 6 s 2
Corporations, Minn. Laws 2009 c 12 art 1 s 5
Discharge of indebtedness income, Minn. Laws 2009 c 88 art 1 s 4, 2009 c 95 art 1 s 6
Active military service compensation, Minn. Laws 2008 c 366 art 4 s 4, 17
AmeriCorps awards, Minn. Laws 2008 c 366 art 4 s 4
Armed forces members, compensation, Minn. Laws 2008 c 154 art 11 s 11
Federal law, changes to conform to, Minn. Laws 2008 c 154 art 11 s 12
National Guard compensation, Minn. Laws 2008 c 154 art 3 s 3, 2008 c 366 art 4 s 4, 17, 2008 c 370 s 14
Charitable contributions, Minn. Laws 2007 c 1 s 2
Tax preparers, reckless disregard, Minn. Laws 2005 c 151 art 6 s 6
Tax preparers, see under TAXES
Failure to include preparer number, Minn. Laws 2008 c 154 art 11 s 10
Tax shelter disclosures, correction, Minn. Laws 2008 c 154 art 11 s 9
Addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Apportioning income to state, Minn. Laws 2005 1Sp c 3 art 3 s 13
Trusts, estimated taxes, Minn. Laws 2011 c 112 art 1 s 5-7
Tuition deduction, addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
Tuition expenses, dependent care credit, Minn. Laws 2009 c 12 art 1 s 8
Withholding statements, Minn. Laws 2010 c 389 art 3 s 2
Entertainers and public speakers, exemption, Minn. Laws 2011 1Sp c 7 art 1 s 2
W-2s, corrections, Minn. Laws 2011 c 8 s 7
Differential wages of armed forces members on active duty, Minn. Laws 2009 c 12 art 1 s 12
Failure to withhold, treating employee as nonemployee, Minn. Laws 2009 c 88 art 7 s 5
Construction contractors, Minn. Laws 2008 c 154 art 3 s 8
Federal backup withholding, Minn. Laws 2008 c 366 art 12 s 6
Returns, electronic filing by employers, Minn. Laws 2008 c 154 art 11 s 3
Third-party bulk filers, Minn. Laws 2008 c 366 art 12 s 7
Electronic payments, Minn. Laws 2005 1Sp c 3 art 9 s
Exemption certificates, statements without basis, Minn. Laws 2005 c 151 art 9 s 18
Out-of-state contractors, payments to, Minn. Laws 2005 1Sp c 3 art 3 s 15
Partnerships, Minn. Laws 2005 c 151 art 6 s 18, 2005 1Sp c 3 art 3 s 4
Payroll deduction, Minn. Laws 2005 c 151 art 9 s 20
Working family credit, Minn. Laws 2011 1Sp c 9 art 10 s 3
Expenditures, Minn. Laws 2010 1Sp c 1 art 25 s 13
TANF funding, Minn. Laws 2010 1Sp c 1 art 25 s 3
Technical corrections, Minn. Laws 2010 c 389 art 3 s 14
Inflation adjustments, Minn. Laws 2009 c 88 art 7 s 8
Obsolete language eliminated, Minn. Laws 2009 c 88 art 7 s 8
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 15
Working family credit, Minn. Laws 2005 c 151 art 6 s 16
Youth works benefits, subtraction, Minn. Laws 2005 c 151 art 6 s 13