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
Charitable contributions, Minn. Laws 2008 c 366 art 4 s 12
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 16
Subtractions from income, Minn. Laws 2008 c 366 art 4 s 4
Armed forces members, compensation
Subtractions from income, Minn. Laws 2008 c 154 art 11 s 11
Corporations, Minn. Laws 2008 c 366 art 4 s 7
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 13
Business carried on partly outside of state
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13, 14
Subtractions from income, Minn. Laws 2007 c 1 s 2
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
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
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
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
Estimated taxes, short taxable year declarations, repeal, Minn. Laws 2008 c 366 art 12 s 8
Wages received as nonresident, Minn. Laws 2008 c 154 art 3 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 update, Minn. Laws 2008 c 154 art 4 s
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 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
Individuals, date of birth, Minn. Laws 2008 c 154 art 11 s 2
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1, 2, 5
Apportionment of income to state, Minn. Laws 2008 c 366 art 4 s 13
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
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
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
Income threshold for, indexing for inflation, Minn. Laws 2008 c 154 art 11 s 1
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
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
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
Tuition deduction, addition, Minn. Laws 2008 c 154 art 4 s 3, 6, 7
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
Indexing for inflation, Minn. Laws 2008 c 154 art 11 s 15