REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2022 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2022 290.21

Exempt interest, Minn. Statutes 2022 289A.12

Exempt-interest dividends, Minn. Statutes 2022 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2022 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2022 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2022 290.21

Exemption, Minn. Statutes 2022 290.0921, 2022 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2022 290.095

Income, distribution of trust interests, Minn. Statutes 2022 501C.1106

Information returns (taxes)

Filing, Minn. Statutes 2022 289A.12, 2022 289A.18, 2022 289A.19

Statements to payees, Minn. Statutes 2022 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2022 290.015

Principal, distribution of trust interests, Minn. Statutes 2022 501C.1106