Annual accounting period, Minn. Statutes 2005 289A.08, 2005 290.07, 2005 290.32
Methods, Minn. Statutes 2005 290.07
Lump sum distribution tax, Minn. Statutes 2005 290.032
Adjusted gross income, Minn. Statutes 2005 462C.02, 2005 462C.03, 2005 469.012
Administration and compliance, Minn. Statutes 2005 289A.01
Federal taxable income, subtraction, Minn. Statutes 2005 290.01, 2005 290.0802
Corporations, Minn. Statutes 2005 290.0921, 2005 469.1735
Definitions, Minn. Statutes 2005 290.091 to 2005 290.0922
Individuals, estates, and trusts, Minn. Statutes 2005 290.091, 2005 290.0921
International economic development zone, exemption, Minn. Statutes 2005 469.324, 2005 469.326
International economic development zone, income excluded, Minn. Statutes 2005 290.0921
Offset to Minnesota education credit, Minn. Statutes 2005 290.0674
Estimated taxes, see same under this topic
Franchise taxes, Minn. Statutes 2005 290.0922
Lump sum distribution tax, Minn. Statutes 2005 290.032
Substantial understatement of amount due, Minn. Statutes 2005 289A.60
Filing requirements, Minn. Statutes 2005 289A.08
Additional assessments, Minn. Statutes 2005 289A.20, 2005 289A.38, 2005 289A.60
Armed forces members, Minn. Statutes 2005 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.06, 2005 293.07
Federal income tax amounts, Minn. Statutes 2005 289A.35
Jeopardy assessments, Minn. Statutes 2005 270C.36
Lawsuits, Minn. Statutes 2005 270C.58
Returns, filing considered assessment, Minn. Statutes 2005 289A.08
Time, limitations, Minn. Statutes 2005 270C.58, 2005 289A.38
Withholding (taxes), Minn. Statutes 2005 289A.38
Credits, taxes paid to other states or Canada, Minn. Statutes 2005 290.06
Audits, federal income tax amounts, Minn. Statutes 2005 289A.35
Bank S corporations, nonresident shareholders, Minn. Statutes 2005 290.014
Forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2005 290.491
Beneficiaries, imposition of tax, Minn. Statutes 2005 290.22
Biotechnology and health sciences industry zones
Corporate franchise taxes, exemption, Minn. Statutes 2005 290.0921, 2005 290.0922, 2005 469.337
Exemptions, generally, Minn. Statutes 2005 290.01, 2005 469.336
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2005 469.340
Research and development credit, see same under this topic
Border city new industry credit, Minn. Statutes 2005 469.1734, 2005 469.1735
Businesses, see Jurisdiction to tax under this topic
Checkoffs, see Returns under this topic
Claims, refunds, see Refunds under this topic
Delinquent taxes, Minn. Statutes 2005 270C.36
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.14
Failure to collect, criminal penalties, Minn. Statutes 2005 289A.63
Jeopardy collections, Minn. Statutes 2005 270C.36
Lawsuits, Minn. Statutes 2005 270C.58
Monetary penalties, Minn. Statutes 2005 289A.60
Underpaid taxes, Minn. Statutes 2005 289A.20
Dollar amounts, rounding off, Minn. Statutes 2005 290.06
Formulas, Minn. Statutes 2005 290.06
Generally, Minn. Statutes 2005 290.03
Partial year returns, Minn. Statutes 2005 290.32
Savings banks conducting life insurance business, Minn. Statutes 2005 290.093
Taxable year extending into calendar years affected by different laws, Minn. Statutes 2005 290.33
Minnesota education credit, eligibility, Minn. Statutes 2005 290.0679
Additions and subtractions from federal taxable income, Minn. Statutes 2005 290.01
Combined returns, Minn. Statutes 2005 290.07, 2005 290.34
Estimated taxes, payment, Minn. Statutes 2005 289A.26
Returns, Minn. Statutes 2005 289A.08, 2005 289A.18
Rulemaking, combined returns, Minn. Statutes 2005 289A.08
Alternative minimum tax, Minn. Statutes 2005 290.0921
Assessment, time, Minn. Statutes 2005 270C.58, 2005 289A.38
Basis of property, Minn. Statutes 2005 290.01
Contacts within state, exclusions, Minn. Statutes 2005 290.02
Credits, see same under this topic
Deductions, see same under this topic
Definitions, Minn. Statutes 2005 289A.26
Divested corporations, returns, due dates, Minn. Statutes 2005 289A.18
Estimated taxes, Minn. Statutes 2005 289A.26
Evasion, criminal penalties, Minn. Statutes 2005 289A.63
Franchise taxes, see same under this topic
Income subject to tax, Minn. Statutes 2005 290.05
Jurisdiction to tax, Minn. Statutes 2005 290.014, 2005 290.015
Losses created, effect, Minn. Statutes 2005 290.34
Mining or iron ore production, tax exemption, Minn. Statutes 2005 290.05, 2005 290.0922
Net operating loss deduction, see Deductions under this topic
Due dates, Minn. Statutes 2005 289A.20
Electronic payments, Minn. Statutes 2005 289A.26
Estimated taxes, Minn. Statutes 2005 289A.26
Extended delinquency, monetary penalties, Minn. Statutes 2005 289A.60
Extensions, Minn. Statutes 2005 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2005 289A.60
LIFO recapture amounts, Minn. Statutes 2005 289A.20
Overpayment, interest, Minn. Statutes 2005 289A.56
Tax liability, Minn. Statutes 2005 289A.31
Electronic returns, Minn. Statutes 2005 289A.08, 2005 289A.50
Returns considered as, Minn. Statutes 2005 289A.50
Reports given, taxes paid to other states, adjustments, Minn. Statutes 2005 290.06
Affiliated or related corporations, Minn. Statutes 2005 289A.08, 2005 289A.18, 2005 290.07, 2005 290.34
Alternative minimum tax, computation, Minn. Statutes 2005 290.0921
Considered refund claims, Minn. Statutes 2005 289A.50
Disclosure, Minn. Statutes 2005 270B.03, 2005 270B.14
Divested corporations, Minn. Statutes 2005 289A.18
Due dates, Minn. Statutes 2005 289A.18
Extensions, Minn. Statutes 2005 289A.19
Filing, Minn. Statutes 2005 289A.08, 2005 290.014
Foreign operating corporations, filing exception, Minn. Statutes 2005 289A.08
Partial year returns, Minn. Statutes 2005 290.32
S corporations, composite returns, Minn. Statutes 2005 289A.08
Violations, criminal penalties, Minn. Statutes 2005 289A.63
Violations, monetary penalties, Minn. Statutes 2005 289A.19, 2005 289A.60
Sales factor, determination, Minn. Statutes 2005 290.191
Taxes paid to other states, credits, Minn. Statutes 2005 290.06
Who may inspect, Minn. Statutes 2005 270B.03
Alternative minimum tax, Minn. Statutes 2005 290.091, 2005 290.0921
Bad debt loss, Minn. Statutes 2005 289A.40
Carryback, extension, Minn. Statutes 2005 289A.38
Carryforward credits, Minn. Statutes 2005 297I.20
Carryover, limitations, Minn. Statutes 2005 290.06
Changes, notice, Minn. Statutes 2005 290.05
Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16
Day care expenses, children, Minn. Statutes 2005 290.067
Dependent care credit, see same under this topic
Earned income tax credit, see same under this topic
Education credit, Minn. Statutes 2005 289A.31, 2005 290.0674, 2005 290.0679
Enterprise zones, credits, see same under this topic
Entertainment taxes, nonrefundable credits, Minn. Statutes 2005 290.9201
Estimated taxes, overpayment, Minn. Statutes 2005 289A.25, 2005 289A.26
Excess credits, refunds, Minn. Statutes 2005 289A.50
Federal foreign tax credit, Minn. Statutes 2005 290.01, 2005 290.06
Federal jobs credit, Minn. Statutes 2005 290.01
Franchise taxes, Minn. Statutes 2005 290.068
Indian employment credit, Minn. Statutes 2005 290.01
Investment tax credit, Minn. Statutes 2005 290.01
Job creation, Northwest airlines, Minn. Statutes 2005 290.06
Jobs credit, see same under this topic
Long-term care insurance credit, Minn. Statutes 2005 290.0672
Low-income housing credits, Minn. Statutes 2005 462A.05, 2005 462A.221 to 2005 462A.225
Marriage penalty credit, Minn. Statutes 2005 290.0675
Net operating loss, individuals, Minn. Statutes 2005 289A.40
Nonresident individuals, see same under this topic
Refundable tax credits, Minn. Statutes 2005 13.46, 2005 270B.14
Research activities credit, Minn. Statutes 2005 290.068
Research and development credit, see same under this topic
Returns, Minn. Statutes 2005 289A.08
S corporations, tax on built-in gains, Minn. Statutes 2005 290.9727
Schedules and tables, Minn. Statutes 2005 290.067
Taxes paid to other states or Canada, Minn. Statutes 2005 290.06
Time for taking, Minn. Statutes 2005 290.07
Transit passes, Minn. Statutes 2005 290.06
Withholding (taxes), Minn. Statutes 2005 290.92
Working family credit, see same under this topic
Young child credit, Minn. Statutes 2005 290.067
Data, classification, assignments of refunds, Minn. Statutes 2005 290.0679
Alternative minimum tax, Minn. Statutes 2005 290.091
Assessment and collection, statutes of limitations, Minn. Statutes 2005 289A.38
Basis of property, Minn. Statutes 2005 290.01
Class of taxpayer, Minn. Statutes 2005 290.03
Composite returns, Minn. Statutes 2005 289A.08
Credits, see same under this topic
Estimated tax payments, exemption, Minn. Statutes 2005 289A.25
Fiduciaries, duties, Minn. Statutes 2005 289A.08, 2005 289A.12
Final tax returns, Minn. Statutes 2005 289A.08, 2005 289A.18
Imposition of tax, Minn. Statutes 2005 290.22
Income subject to tax, Minn. Statutes 2005 290.05
Jurisdiction to tax, Minn. Statutes 2005 290.014, 2005 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2005 290.05
Net operating losses, deductions, Minn. Statutes 2005 290.095
Payment, violations, monetary penalties, Minn. Statutes 2005 289A.60
Personal representatives, Minn. Statutes 2005 289A.08, 2005 289A.12
Rates of tax, Minn. Statutes 2005 290.06
Refunds, Minn. Statutes 2005 289A.50
Returns, filing violations, monetary penalties, Minn. Statutes 2005 289A.60
Subtractions from federal taxable income, Minn. Statutes 2005 290.01
Tax liability, Minn. Statutes 2005 270C.58
Transferees of property, duties, Minn. Statutes 2005 289A.08
Withholding, Minn. Statutes 2005 290.92
Allocation, Minn. Statutes 2005 290.17
Armed forces members, Minn. Statutes 2005 290.01
Carryover and carryback, net operating losses, Minn. Statutes 2005 290.095
Changes, notice, Minn. Statutes 2005 290.05
Charitable contributions, Minn. Statutes 2005 290.01, 2005 290.091
Corporations, Minn. Statutes 2005 290.01, 2005 290.0921, 2005 290.21
Dividends received, Minn. Statutes 2005 290.0921, 2005 290.21
Generally, Minn. Statutes 2005 290.01
International economic development zone, Minn. Statutes 2005 290.01
Itemized deductions, Minn. Statutes 2005 290.01, 2005 290.091
MFIP applicants or participants, unearned income, Minn. Statutes 2005 256J.37
Net operating losses, Minn. Statutes 2005 290.01, 2005 290.0921, 2005 290.095, 2005 290.9727
Nondeductible items, Minn. Statutes 2005 290.10
Organ donors, Minn. Statutes 2005 290.01
Refunded income, Minn. Statutes 2005 290.07
Returns, Minn. Statutes 2005 289A.08
Time for taking, Minn. Statutes 2005 290.07
Unitary businesses, Minn. Statutes 2005 290.17
Deficiencies, payment, extensions, Minn. Statutes 2005 289A.30
Alternative minimum tax, Minn. Statutes 2005 290.091 to 2005 290.0922
Assignment of refund, Minn. Statutes 2005 290.0679
Dependent care credit, Minn. Statutes 2005 290.067
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.02
Elderly and disabled persons, subtractions for, Minn. Statutes 2005 290.0802
Estimated taxes, Minn. Statutes 2005 289A.26
Generally, Minn. Statutes 2005 290.01
Gross income, Minn. Statutes 2005 290.17
Jurisdiction, Minn. Statutes 2005 290.015
Marriage penalty credit, Minn. Statutes 2005 290.0675
Minnesota family investment program, Minn. Statutes 2005 256J.08
Multistate Tax Compact, Minn. Statutes 2005 290.171
Net income, apportionment, Minn. Statutes 2005 290.191
Net operating losses, Minn. Statutes 2005 290.095
Research credit, Minn. Statutes 2005 290.068
Retaliatory taxes, Minn. Statutes 2005 290.05
Revenue Recapture Act, Minn. Statutes 2005 270A.03
S corporations, Minn. Statutes 2005 290.9727 to 2005 290.9729
Tax liability, Minn. Statutes 2005 290.068
Taxable income, Minn. Statutes 2005 290.01, 2005 290.9727 to 2005 290.9729
Taxable net income, Minn. Statutes 2005 290.01, 2005 290.9727
Uniform probate code definitions, incorporation by reference, Minn. Statutes 2005 290.01
Unitary businesses, Minn. Statutes 2005 290.17
Withholding (taxes), Minn. Statutes 2005 290.92
Working family credit, Minn. Statutes 2005 290.0671
Border city development zones, tax incentives, disqualification, Minn. Statutes 2005 469.1733
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.10, 2005 293.11
Extended delinquency, monetary penalties, Minn. Statutes 2005 289A.60
Jeopardy assessments, Minn. Statutes 2005 270C.36
Refund assignments, priority, Minn. Statutes 2005 290.0679
Defined as refundable tax credit, Minn. Statutes 2005 13.46
Excess credits, refunds, Minn. Statutes 2005 289A.50
Generally, Minn. Statutes 2005 290.067
Short form returns, Minn. Statutes 2005 289A.08
Alternative minimum tax, basis of property, Minn. Statutes 2005 290.0921
Federal bonus depreciation deduction, Minn. Statutes 2005 290.01, 2005 290.091, 2005 290.0921
Modifications, corporations, Minn. Statutes 2005 290.01, 2005 290.0921
Federal taxable income, subtraction, Minn. Statutes 2005 290.01, 2005 290.0802
Assignment of refunds, Minn. Statutes 2005 290.0679
Returns, Minn. Statutes 2005 290.611
Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16
Defined as refundable tax credit, Minn. Statutes 2005 13.46
Dependent care credit, allocation, Minn. Statutes 2005 290.067
Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2005 256.362
Minnesota family investment program (MFIP), Minn. Statutes 2005 256J.20, 2005 256J.21, 2005 256J.45
Working family credit, Minn. Statutes 2005 256J.20
Earned income, definitions, Minn. Statutes 2005 290.0675
Education credit, Minn. Statutes 2005 289A.31, 2005 290.0674, 2005 290.0679
Educational institutions, exempt property subject to tax
Assessments, Minn. Statutes 2005 293.06, 2005 293.07
Collection, erroneous, refunds, Minn. Statutes 2005 293.14
Definitions, Minn. Statutes 2005 293.02
Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2005 293.10
Evasion, penalties, perjury, Minn. Statutes 2005 293.12
Generally, Minn. Statutes 2005 293.01 to 2005 293.14
Income reserved to donor, tax on, Minn. Statutes 2005 293.01
Interest, Minn. Statutes 2005 293.09, 2005 293.11
Orders, delinquent taxes, Minn. Statutes 2005 293.10
Payment, Minn. Statutes 2005 293.01, 2005 293.08, 2005 293.09, 2005 293.14
Place of taxation, Minn. Statutes 2005 293.03
Rate, Minn. Statutes 2005 293.01
Records, Minn. Statutes 2005 293.13
Refunds, erroneous collections, Minn. Statutes 2005 293.14
Reports about, Minn. Statutes 2005 293.04 to 2005 293.07, 2005 293.12
Returns, false returns, penalties, perjury, Minn. Statutes 2005 293.12
Revenue Department, duties, Minn. Statutes 2005 293.06, 2005 293.07, 2005 293.13
Revenues, Minn. Statutes 2005 293.14
Tax liens, Minn. Statutes 2005 293.03, 2005 293.11
Tax notices, delinquency, Minn. Statutes 2005 293.11
Violations and penalties, Minn. Statutes 2005 293.07 to 2005 293.09, 2005 293.12, 2005 293.13
Withholding by educational institution, Minn. Statutes 2005 293.09
Border city zone credits, Minn. Statutes 2005 469.171, 2005 469.1734, 2005 469.1735
Refundable credits, Minn. Statutes 2005 469.169, 2005 469.171
Tax credit certificates, border cities, Minn. Statutes 2005 469.1735
Definitions, Minn. Statutes 2005 290.9201
Generally, Minn. Statutes 2005 290.9201
Overpayments, Minn. Statutes 2005 289A.50, 2005 289A.56
Payment, Minn. Statutes 2005 289A.20, 2005 289A.31, 2005 289A.60, 2005 290.9201
Refunds, Minn. Statutes 2005 289A.50, 2005 289A.56
Due dates, Minn. Statutes 2005 289A.18
Extensions, Minn. Statutes 2005 289A.19
Filing, Minn. Statutes 2005 289A.08, 2005 290.9201
Filing violations, monetary penalties, Minn. Statutes 2005 289A.60
Tax liability, Minn. Statutes 2005 290.9201
Generally, Minn. Statutes 2005 290.92, 2005 290.9201
Interest, Minn. Statutes 2005 289A.56
Overpayments, Minn. Statutes 2005 289A.50, 2005 289A.56
Payment, due dates, Minn. Statutes 2005 289A.20
Refunds, Minn. Statutes 2005 289A.50
Returns, filing, Minn. Statutes 2005 289A.09, 2005 289A.18, 2005 289A.19, 2005 290.9201
Statements, providing to payees, Minn. Statutes 2005 289A.09, 2005 290.9201
Estates, see Decedents estates under this topic
Due dates, Minn. Statutes 2005 289A.56
Electronic payments, exemption, Minn. Statutes 2005 270C.42
Generally, Minn. Statutes 2005 289A.25, 2005 289A.26
Partnerships, composite estimates, Minn. Statutes 2005 289A.08
Payment, Minn. Statutes 2005 289A.25, 2005 289A.26, 2005 289A.50
Unemployment insurance benefit applicants, filing, Minn. Statutes 2005 268.145
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.12
Felony, Minn. Statutes 2005 289A.63
Jeopardy assessment, Minn. Statutes 2005 270C.36
Partnership income, partner's distributive share, Minn. Statutes 2005 290.311
Exclusions, state income taxes
Volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution exclusion, Minn. Statutes 2005 424A.10
Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2005 41A.05
Alternative minimum tax, Minn. Statutes 2005 290.0921
Biotechnology and health sciences industry zones, see same under this topic
Common trust funds, Minn. Statutes 2005 290.281
Entertainment entities, Minn. Statutes 2005 290.9201
Entities claiming, Minn. Statutes 2005 290.05
Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2005 290.05
Exempt revenues, Minn. Statutes 2005 290.05
Financial asset securitization investment trusts, Minn. Statutes 2005 290.9743
Fraternal benefit societies, Minn. Statutes 2005 64B.24
Great Lakes Commission, Minn. Statutes 2005 1.21
Health Coverage Reinsurance Association, Minn. Statutes 2005 62L.13
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2005 136A.39
Housing Finance Agency, Minn. Statutes 2005 462A.19
Individual retirement accounts, Minn. Statutes 2005 290.26
Insolvent farmers, Minn. Statutes 2005 290.491
Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2005 136D.281
Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2005 136D.741
Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2005 136D.88
International economic development zone, Minn. Statutes 2005 469.324 to 2005 469.326
Investigation by Revenue Department, Minn. Statutes 2005 290.05
Job opportunity building zones, see same under this topic
Metropolitan Council, Minn. Statutes 2005 473.448
Minnesota Risk Adjustment Association, Minn. Statutes 2005 62Q.03
Nonresident entertainers, Minn. Statutes 2005 290.9201
Real estate mortgage investment conduits, Minn. Statutes 2005 290.9741
Regional railroad authorities, Minn. Statutes 2005 398A.05
Revocation, Minn. Statutes 2005 290.05
Rural Finance Authority, Minn. Statutes 2005 41B.20
S corporations, Minn. Statutes 2005 290.9728
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2005 458A.09
State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2005 383B.51
State university revenue bonds, interest, Minn. Statutes 2005 136F.98
Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2005 289A.38
Assessments, taxpayer agreements, Minn. Statutes 2005 289A.42
Credits, carryback, Minn. Statutes 2005 289A.18
Federal withholding or income taxes, Minn. Statutes 2005 289A.42, 2005 290.05
Information returns, Minn. Statutes 2005 289A.19
Notice, Minn. Statutes 2005 290.05
Payment, Minn. Statutes 2005 289A.30
Refund claims, taxpayer agreements, Minn. Statutes 2005 289A.42
Returns, filing, Minn. Statutes 2005 289A.19, 2005 289A.30, 2005 289A.39
Defined, Minn. Statutes 2005 290.067
Incorrect determination, extension of assessment period, Minn. Statutes 2005 289A.38
Federal earned income tax credit, see Earned income tax credit under this topic
Generally, Minn. Statutes 2005 290.06
Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2005 290.01
Changes, notice to Revenue Department, Minn. Statutes 2005 289A.38
Exempt organizations, see Exemptions under this topic
Finance Department, duties, Minn. Statutes 2005 16A.13
Low-income housing credits, Minn. Statutes 2005 462A.05, 2005 462A.221 to 2005 462A.225
Payroll taxes, withholding, Minn. Statutes 2005 16A.13
Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2005 356.62
Returns, see same under this topic
Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2005 268.145
Federal Insurance Contributions Act (FICA)
Payments, business expenses allowed, MFIP self-employed participants, Minn. Statutes 2005 256J.37
Federal land occupants, right to tax, Minn. Statutes 2005 1.042
Federal laws, effective dates, Minn. Statutes 2005 290.01
Additions to, Minn. Statutes 2005 290.01
Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2005 289A.50
Subtractions from, Minn. Statutes 2005 290.01, 2005 290.0802
Fees, paper returns, filing fees, Minn. Statutes 2005 289A.08
Assessment and collection, statutes of limitations, Minn. Statutes 2005 270C.58, 2005 289A.38
Fiduciary capacity, notice, Minn. Statutes 2005 290.30
Due dates, Minn. Statutes 2005 289A.20
Duty to pay, Minn. Statutes 2005 290.30
Electronic payments, Minn. Statutes 2005 289A.20
Extended delinquency, monetary penalties, Minn. Statutes 2005 289A.60
Extensions, Minn. Statutes 2005 289A.30
Failure to pay, monetary penalties, Minn. Statutes 2005 289A.60
Liability, Minn. Statutes 2005 270C.58, 2005 290.04
Overpayment, interest, Minn. Statutes 2005 289A.56
Returns, Minn. Statutes 2005 289A.08, 2005 289A.12, 2005 289A.18, 2005 289A.19, 2005 289A.60
Tax liability, fiduciary relationship, effect, Minn. Statutes 2005 290.04
Withholding, Minn. Statutes 2005 290.92
Financial asset securitization investment trusts
Exceptions, Minn. Statutes 2005 290.015
Exemption, Minn. Statutes 2005 290.9743
Imposition of tax, Minn. Statutes 2005 290.9744
Forms, nongame wildlife checkoff, Minn. Statutes 2005 289A.08, 2005 290.431, 2005 290.432
Alternative minimum tax, see same under this topic
Amount, Minn. Statutes 2005 290.0922
Border city zone credits, Minn. Statutes 2005 469.1735
Credits, research credit, Minn. Statutes 2005 290.068
Delinquent taxes, notice, Minn. Statutes 2005 270C.725
Due date, Minn. Statutes 2005 290.0922
Imposition of tax, Minn. Statutes 2005 290.02, 2005 290.0921, 2005 290.0922
International economic development zone, exemption, Minn. Statutes 2005 469.324, 2005 469.326
Measurement by net income, Minn. Statutes 2005 290.02
Rate, Minn. Statutes 2005 290.06
Returns, Minn. Statutes 2005 290.0922
Schedules and tables, Minn. Statutes 2005 290.0922
Waivers, Minn. Statutes 2005 290.9729
Future estates, imposition of tax, Minn. Statutes 2005 290.22
Generally, Minn. Statutes 2005 290.01 to 2005 290.9742
Allocation to state, Minn. Statutes 2005 290.17, 2005 290.9201
Athletic teams, special rule, Minn. Statutes 2005 290.17
Changes, notice, Minn. Statutes 2005 290.05
Computation, partners, Minn. Statutes 2005 290.311
Income not derived from conduct of trade or business, Minn. Statutes 2005 290.17
Nonbusiness income, Minn. Statutes 2005 290.17
Noncompete covenants, Minn. Statutes 2005 290.17
Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2005 289A.38
Returns, Minn. Statutes 2005 289A.08
Trade or business income, Minn. Statutes 2005 290.17
Unitary business principle, Minn. Statutes 2005 290.17
Heads of households, rates of tax, Minn. Statutes 2005 290.06
Hearings, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.06
Alternative minimum tax, see same under this topic
Business activities reports not a factor, Minn. Statutes 2005 290.371
Classes of taxpayers, Minn. Statutes 2005 290.03
Entertainment taxes, Minn. Statutes 2005 290.9201
Exempt revenues, Minn. Statutes 2005 290.05
Financial asset securitization investment trusts, Minn. Statutes 2005 290.9744
Franchise taxes, see same under this topic
Generally, Minn. Statutes 2005 290.05, 2005 290.22
S corporations, Minn. Statutes 2005 290.9725 to 2005 290.9729
Income, Minn. Statutes 2005 290.067
Independent contractors, returns
Employee status, workers' compensation, Minn. Statutes 2005 176.042
Additions and subtractions from federal taxable income, Minn. Statutes 2005 290.01
Alternative minimum tax, Minn. Statutes 2005 290.091
Armed forces members, Minn. Statutes 2005 289A.39
Assessment, time, Minn. Statutes 2005 270C.58, 2005 289A.38
Basis of property, Minn. Statutes 2005 290.01
Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2005 290.48
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2005 289A.50
Class of taxpayer, Minn. Statutes 2005 290.03
Credits, see same under this topic
Estimated taxes, see same under this topic
Income subject to tax, Minn. Statutes 2005 290.05
Jurisdiction to tax, Minn. Statutes 2005 290.014
Mining or iron ore production, tax exemption, Minn. Statutes 2005 290.05
Net operating loss carryback, refund or credit, Minn. Statutes 2005 289A.40
Net operating losses, deductions, Minn. Statutes 2005 290.095
Nonresident individuals, see same under this topic
Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2005 290.05
Part-year resident individuals, see same under this topic
Payment, Minn. Statutes 2005 289A.20, 2005 289A.31, 2005 289A.56, 2005 289A.60
Rates of tax, Minn. Statutes 2005 290.06
Refunds, defined, Minn. Statutes 2005 270A.03
Returns, Minn. Statutes 2005 289A.08, 2005 289A.18, 2005 289A.60
Filing, Minn. Statutes 2005 289A.12, 2005 289A.18, 2005 289A.19, 2005 289A.60
Statements to payees, Minn. Statutes 2005 289A.12
Use tax information, Minn. Statutes 2005 289A.08
Voter registration applications, inclusion, Minn. Statutes 2005 289A.08
Failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2005 60K.43
Armed forces members, Minn. Statutes 2005 289A.39
Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2005 290.081
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.09, 2005 293.11, 2005 293.14
Extensions, Minn. Statutes 2005 289A.19
Overpayment, Minn. Statutes 2005 289A.56
Payment, liability, Minn. Statutes 2005 270C.58, 2005 289A.31
Substantial understatement of amount due, Minn. Statutes 2005 289A.60
International economic development zone
Exemption, Minn. Statutes 2005 290.0922
Exemptions, Minn. Statutes 2005 469.324 to 2005 469.326
Jobs credit, Minn. Statutes 2005 290.06, 2005 469.324, 2005 469.327
Repayment obligation, Minn. Statutes 2005 469.328
Investigations, entities claiming exemptions, Minn. Statutes 2005 290.05
Itemized deductions, individuals, estates, and trusts
Alternative minimum tax, Minn. Statutes 2005 290.091
Subtractions from federal taxable income, Minn. Statutes 2005 290.01
Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2005 270C.36
Job opportunity building zones
Corporate franchise taxes, exemption, Minn. Statutes 2005 290.0921, 2005 290.0922, 2005 469.317
Exemptions, generally, Minn. Statutes 2005 290.01, 2005 469.315
Individual income tax exemption, Minn. Statutes 2005 469.316
Jobs credit, see same under this topic
Repayment obligation, Minn. Statutes 2005 469.319
Subtractions from federal taxable income, Minn. Statutes 2005 290.01
Biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2005 290.06, 2005 469.336
Generally, Minn. Statutes 2005 469.338
Maximum amount, Minn. Statutes 2005 469.335
Repayment obligation, Minn. Statutes 2005 469.340
International economic development zone
Eligibility, Minn. Statutes 2005 290.06, 2005 469.324, 2005 469.327
Repayment obligation, Minn. Statutes 2005 469.328
Job opportunity building zones
Dependent care credit, offset, Minn. Statutes 2005 290.067
Eligibility, Minn. Statutes 2005 290.06, 2005 469.315
Generally, Minn. Statutes 2005 469.318
Repayment obligation, Minn. Statutes 2005 469.319
Working family credit, offset, Minn. Statutes 2005 290.0671
Joint refunds, proportional ownership, Minn. Statutes 2005 270A.03
Assessments, orders, Minn. Statutes 2005 289A.37
Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2005 289A.50
Dependent care credit, Minn. Statutes 2005 290.067
Innocent spouse relief, Minn. Statutes 2005 289A.31
Married persons, filing, Minn. Statutes 2005 289A.08
Payment, liability, Minn. Statutes 2005 289A.31
Rates of tax, Minn. Statutes 2005 290.06
Signatures, Minn. Statutes 2005 289A.08
Subtraction for elderly and disabled, Minn. Statutes 2005 290.0802
Judgments, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.11
Business from within this state, defined, Minn. Statutes 2005 290.015
Generally, Minn. Statutes 2005 290.014, 2005 290.015
Minimum contacts, Minn. Statutes 2005 290.015, 2005 290.02
Trade or business income, Minn. Statutes 2005 290.17
Exclusions and exemptions from state income taxes, Minn. Statutes 2005 290.01
Assessment and collection, statutes of limitations, Minn. Statutes 2005 270C.58
Assignments of refunds, Minn. Statutes 2005 290.0679
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.09, 2005 293.11
Venue, Minn. Statutes 2005 289A.63
Liens, taxes, educational institutions, Minn. Statutes 2005 293.03, 2005 293.11
Local governments, new taxes, Minn. Statutes 2005 477A.016
Long-term care insurance credit, Minn. Statutes 2005 290.0672
Low-income housing tax credits
Allocation to cities and counties, Minn. Statutes 2005 462A.222
Allocation to nonprofit organizations, Minn. Statutes 2005 462A.223
Definitions, Minn. Statutes 2005 462A.221
Loans for, Minn. Statutes 2005 462A.05
Notice requirements, Minn. Statutes 2005 462A.225
Computation, Minn. Statutes 2005 290.032
Credits, taxes paid to other states or Canada, Minn. Statutes 2005 290.06
Defined as income, Minn. Statutes 2005 290.067
Nonresident individuals, exemption, Minn. Statutes 2005 290.032
Reductions or offsets, elderly and disabled persons, Minn. Statutes 2005 290.0802
Single sales factor apportionment formula, Minn. Statutes 2005 290.191
Marriage penalty credit, Minn. Statutes 2005 290.0675
Rates of tax, Minn. Statutes 2005 290.06
Subtraction for elderly and disabled, Minn. Statutes 2005 290.0802
Metropolitan Council, exemption, Minn. Statutes 2005 473.448
Assessment and collection, statutes of limitations, Minn. Statutes 2005 289A.38
Payment, Minn. Statutes 2005 289A.20, 2005 289A.56, 2005 289A.60
Penalties, civil, Minn. Statutes 2005 289A.60
Returns, filing, Minn. Statutes 2005 289A.08, 2005 289A.18, 2005 289A.19, 2005 289A.60
Substantial understatement of liability, monetary penalties, Minn. Statutes 2005 289A.60
Tax liability, Minn. Statutes 2005 289A.31, 2005 289A.60
Assignment of refunds, Minn. Statutes 2005 290.0679
Generally, Minn. Statutes 2005 290.0674
Third-party vendors, liability for overpayments, Minn. Statutes 2005 289A.31
Multistate Tax Compact, Minn. Statutes 2005 290.171, 2005 290.174
Allocation to state, Minn. Statutes 2005 290.17, 2005 290.20
Apportionment formulas, Minn. Statutes 2005 290.191, 2005 290.20
Computation, Minn. Statutes 2005 290.07
Reports about, investment companies, Minn. Statutes 2005 290.36
Additions to federal taxable income, Minn. Statutes 2005 290.01
Enumerated, Minn. Statutes 2005 290.10
Corporations, Minn. Statutes 2005 290.432
Individuals, Minn. Statutes 2005 290.431
Long and short form returns, Minn. Statutes 2005 289A.08
Written notice from tax preparers, Minn. Statutes 2005 270C.445
Nonresident entertainers, see Entertainment taxes under this topic
Class of taxpayer, Minn. Statutes 2005 290.03
Credits, allocation, Minn. Statutes 2005 290.06, 2005 290.0672, 2005 290.0674, 2005 290.0675
Dependent care credit, allocation, Minn. Statutes 2005 290.067
Estimated taxes, Minn. Statutes 2005 289A.25
Gross income, Minn. Statutes 2005 290.081, 2005 290.17
Jurisdiction to tax, Minn. Statutes 2005 290.014
Lump sum distribution tax, exemption, Minn. Statutes 2005 290.032
Retirement income, exemption, Minn. Statutes 2005 290.17
Returns, filing, Minn. Statutes 2005 289A.08, 2005 290.014
Tax liability, computation, Minn. Statutes 2005 290.06
Withholding, exemption, Minn. Statutes 2005 290.92
Working family credit, allocation, Minn. Statutes 2005 290.0671
Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2005 289A.60
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.10
Federal taxable income, subtractions, Minn. Statutes 2005 290.01
Alternative minimum taxable income, subtraction, Minn. Statutes 2005 290.091
Entertainment taxes, Minn. Statutes 2005 289A.50, 2005 289A.56
Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2005 290.01
Interest, Minn. Statutes 2005 289A.56
Part-year resident individuals
Alternative minimum tax, Minn. Statutes 2005 290.091
Credits, see same under this topic
Credits, allocations, Minn. Statutes 2005 290.0672, 2005 290.0674, 2005 290.0675
Days spent outside of state, record keeping, Minn. Statutes 2005 290.01
Dependent care credit, allocation, Minn. Statutes 2005 290.067
Gross income, allocation to state, Minn. Statutes 2005 290.17
Tax liability, computation, Minn. Statutes 2005 290.06
Working family credit, allocation, Minn. Statutes 2005 290.0671
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2005 289A.08, 2005 289A.25
Franchise taxes, Minn. Statutes 2005 290.0922
Jurisdiction to tax, Minn. Statutes 2005 290.014, 2005 290.015
Minimum fees, computation, Minn. Statutes 2005 290.0922
Payment, violations, monetary penalties, Minn. Statutes 2005 289A.60
Research and development credit, Minn. Statutes 2005 469.339
Automatic extensions, Minn. Statutes 2005 289A.19
Due dates, Minn. Statutes 2005 289A.18
Filing, Minn. Statutes 2005 289A.08, 2005 289A.09, 2005 290.014
Filing violations, monetary penalties, Minn. Statutes 2005 289A.60
Nonresident partners, composite returns, Minn. Statutes 2005 289A.08
Signatures, Minn. Statutes 2005 289A.08, 2005 289A.09
Statements, providing to partners, Minn. Statutes 2005 289A.09
Tax liability, Minn. Statutes 2005 289A.31
Violations, Minn. Statutes 2005 289A.60, 2005 289A.63
Nonresident partners, Minn. Statutes 2005 290.92
Payment, Minn. Statutes 2005 289A.20, 2005 289A.60
Returns, filing, Minn. Statutes 2005 289A.60
Tax liens, Minn. Statutes 2005 290.92
Passive investment income, Minn. Statutes 2005 290.9729
Accounting period change, Minn. Statutes 2005 290.07
Corporations, returns, filing extension, Minn. Statutes 2005 289A.19
Due dates, Minn. Statutes 2005 289A.20, 2005 290.0922
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.08, 2005 293.09, 2005 293.14
Electronic payments, Minn. Statutes 2005 270C.42, 2005 289A.20, 2005 289A.26, 2005 289A.60
Entertainment taxes, Minn. Statutes 2005 289A.20, 2005 289A.31, 2005 290.9201
Estimated taxes, Minn. Statutes 2005 268.145, 2005 289A.25, 2005 289A.26
Extensions, Minn. Statutes 2005 289A.30
Failure to pay, Minn. Statutes 2005 168.27, 2005 289A.60, 2005 289A.63
Liability, see Tax liability under this topic
LIFO recapture amounts, Minn. Statutes 2005 289A.20
Mining companies, returns, filing extension, Minn. Statutes 2005 289A.19
Nonresident contractors, cash surety or bond, Minn. Statutes 2005 290.9705
Overpayment, see same under this topic
Partnerships, resident partners, pro rata share, Minn. Statutes 2005 290.06
S corporation shareholders, pro rata share, Minn. Statutes 2005 290.06
Specific taxes, see specific entries under this topic
Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2005 290.01
Taxes paid to other states or Canada, credits, Minn. Statutes 2005 290.06
Underpayment, Minn. Statutes 2005 289A.20
Armed forces members, Minn. Statutes 2005 289A.39
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.07, 2005 293.08, 2005 293.12, 2005 293.14
Extensions, Minn. Statutes 2005 289A.19
Generally, Minn. Statutes 2005 289A.60
Payment, liability, Minn. Statutes 2005 270C.58, 2005 289A.31
Place of taxation, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.03
Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2005 290.48
Individual income taxes, late payment, reasonable cause, Minn. Statutes 2005 289A.60
Minimum contacts required to tax trade or business, Minn. Statutes 2005 290.015
Taxable net income, allocation to state, Minn. Statutes 2005 290.20
Prima facie evidence, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.10
Property, Minn. Statutes 2005 290.015
Alternative minimum tax, Minn. Statutes 2005 290.0921
Cash in excess of 10,000 dollars, Minn. Statutes 2005 290.48
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.01
Entertainment taxes, Minn. Statutes 2005 290.9201
Franchise taxes, Minn. Statutes 2005 290.02, 2005 290.06
Generally, Minn. Statutes 2005 290.03
Inflation adjustments, tax brackets, Minn. Statutes 2005 290.06
S corporations, Minn. Statutes 2005 290.9725 to 2005 290.9729
Schedules, Minn. Statutes 2005 290.06
Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2005 290.05
Rebate, Minn. Statutes 2005 16A.1522, 2005 16A.46, 2005 256.028
Reciprocity, Minn. Statutes 2005 290.081, 2005 290.92
Records and record keeping, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.13
Refundable tax credits, see Credits under this topic
Armed forces members, death while serving, Minn. Statutes 2005 289A.39
Assignment, Minn. Statutes 2005 290.0679
Bad debt loss, Minn. Statutes 2005 289A.40
Biotechnology and health sciences industry zones, Minn. Statutes 2005 469.338, 2005 469.339, 2005 469.340
Corporations, subtractions from federal taxable income, Minn. Statutes 2005 290.01
Denial, administrative review, Minn. Statutes 2005 289A.50
Dissolution of marriage, notice, Minn. Statutes 2005 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.14
Entertainment taxes, Minn. Statutes 2005 289A.50, 2005 289A.56
Erroneous collections, Minn. Statutes 2005 289A.50, 2005 293.14
Filing claims, suspension during disability period, Minn. Statutes 2005 289A.40
Form prepared by Revenue Department, Minn. Statutes 2005 289A.50
Individual income tax refunds, defined, Minn. Statutes 2005 270A.03
Innocent spouse relief, Minn. Statutes 2005 289A.31
Interest overpayments, Minn. Statutes 2005 289A.50
International economic development zone, refundable credit, Minn. Statutes 2005 469.327
Job opportunity building zones, credits exceeding liability, Minn. Statutes 2005 469.318, 2005 469.319
Joint refunds, proportional ownership, Minn. Statutes 2005 270A.03
MFIP property limitations, exclusion, Minn. Statutes 2005 256J.20, 2005 256J.21
Minnesota education credit, Minn. Statutes 2005 290.0674, 2005 290.0679
Net operating loss, Minn. Statutes 2005 289A.40, 2005 290.095
Northwest Airlines, job creation credit, Minn. Statutes 2005 290.06
Offsets, Minn. Statutes 2005 256.019, 2005 256J.08, 2005 256L.15
Payable from general fund, Minn. Statutes 2005 290.62
Returns considered as, Minn. Statutes 2005 289A.50
Statutes of limitations, Minn. Statutes 2005 289A.40
Tax credits, see Credits under this topic
Third-party vendors, liability for overpayments, Minn. Statutes 2005 289A.31
Timely filing, Minn. Statutes 2005 289A.40
Withholding from, Minn. Statutes 2005 289A.50
Educational institutions, exempt property subject to tax, see same under this topic
Tax incidence biennial reports, Minn. Statutes 2005 270C.13
Research activities credit, Minn. Statutes 2005 290.068
Research and development credit
Biotechnology and health sciences industry zones
Eligibility, Minn. Statutes 2005 469.336
Generally, Minn. Statutes 2005 290.06, 2005 469.339
Maximum amount, Minn. Statutes 2005 469.335
Repayment obligation, Minn. Statutes 2005 469.340
Generally, see Individuals under this topic
Nonresident individuals, see same under this topic
Part-year resident individuals, see same under this topic
Amended returns, Minn. Statutes 2005 289A.38, 2005 469.319, 2005 469.328, 2005 469.340
Attachments, amended property tax refund returns, Minn. Statutes 2005 289A.38
Certified copies, evidence, admissibility, Minn. Statutes 2005 290.91
Checkoffs, Minn. Statutes 2005 10A.31, 2005 270C.445, 2005 289A.08, 2005 290.431, 2005 290.432
Composite returns, Minn. Statutes 2005 289A.08, 2005 289A.60
Copies, Minn. Statutes 2005 290.0679, 2005 290.081
Corporations, see same under this topic
Dental practice donation program, tax status, statements, Minn. Statutes 2005 256.959
Disclosure, Minn. Statutes 2005 270B.14, 2005 289A.63, 2005 290.611
Disposition, Minn. Statutes 2005 290.91
Due dates, Minn. Statutes 2005 289A.18, 2005 290.07
Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2005 293.12
Entertainment taxes, see same under this topic
Extensions, Minn. Statutes 2005 289A.19, 2005 289A.39
Failure to file, penalties, Minn. Statutes 2005 289A.60, 2005 289A.63
False or fraudulent returns, Minn. Statutes 2005 289A.63
Federal tax returns, Minn. Statutes 2005 144.1489, 2005 289A.08, 2005 289A.38, 2005 289A.60
Filing, Minn. Statutes 2005 273.124, 2005 289A.08, 2005 290.014
Fractional year returns, Minn. Statutes 2005 289A.08, 2005 290.32
Franchise taxes, Minn. Statutes 2005 290.0922
Frivolous returns, monetary penalties, Minn. Statutes 2005 289A.60
Generally, Minn. Statutes 2005 289A.08
Information returns, see same under this topic
Joint returns, see same under this topic
Partial year returns, Minn. Statutes 2005 290.32
Refunds claims, returns considered as, Minn. Statutes 2005 289A.50
Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2005 290.095
Separate returns, accounting period change, Minn. Statutes 2005 289A.08, 2005 290.32
Specific persons or entities, see specific entries under this topic
Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2005 79A.23
Revenue recapture, claims, priority, Minn. Statutes 2005 270A.10
Distribution, Minn. Statutes 2005 290.62
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.14
Lost revenues, nonresident income, reciprocity, Minn. Statutes 2005 290.081
Rural Finance Authority, exemption, Minn. Statutes 2005 41B.20
Nonresident shareholders, jurisdiction to tax, Minn. Statutes 2005 290.014
Capital gains, Minn. Statutes 2005 290.9728
Certain built-in gains, Minn. Statutes 2005 290.9727
Deductions, Minn. Statutes 2005 290.01, 2005 290.9727
Franchise taxes, Minn. Statutes 2005 290.0922
Jurisdiction to tax, Minn. Statutes 2005 290.015
Minimum fees, Minn. Statutes 2005 290.9725
Passive investment income, Minn. Statutes 2005 290.9729
Payment, violations, monetary penalties, Minn. Statutes 2005 289A.60
Returns, Minn. Statutes 2005 289A.08, 2005 289A.18, 2005 289A.19, 2005 289A.60
Violations, monetary penalties, Minn. Statutes 2005 289A.60
Minimum fees, Minn. Statutes 2005 290.9725
Nonresident shareholders, Minn. Statutes 2005 290.92
Payment, Minn. Statutes 2005 289A.20, 2005 289A.31, 2005 289A.60
Returns, filing, Minn. Statutes 2005 289A.09, 2005 289A.18, 2005 289A.19, 2005 289A.60
Statements, providing to shareholders, Minn. Statutes 2005 289A.09
Savings banks conducting life insurance business
Tax computation, Minn. Statutes 2005 290.093
Dependent care credit, Minn. Statutes 2005 290.067
Franchise taxes, Minn. Statutes 2005 290.0922
Subtraction for elderly and disabled, Minn. Statutes 2005 290.0802
Tax rates, Minn. Statutes 2005 290.06
Withholding (taxes), Minn. Statutes 2005 290.92
Working family credit, Minn. Statutes 2005 290.0671
Self-employed persons, returns
Independent contractors, employee status, workers' compensation, Minn. Statutes 2005 176.042
Self-employment taxes, small employers, payments by
Small employer health benefit plans, Minn. Statutes 2005 62L.02
Solicitation of business, Minn. Statutes 2005 290.015
State budget, recommended revenue targets, Minn. Statutes 2005 16A.102
State elections campaign fund checkoff, Minn. Statutes 2005 10A.31
Exclusions, volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution, Minn. Statutes 2005 424A.10
Exemptions, Hennepin County supplemental retirement program, shares, Minn. Statutes 2005 383B.51
Assessment, Minn. Statutes 2005 289A.38
Assessment and collection lawsuits, Minn. Statutes 2005 270C.58
Refunds, Minn. Statutes 2005 289A.40
Violations, generally, Minn. Statutes 2005 289A.63
Tax certificates, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.06
Armed forces members, death while serving, exception, Minn. Statutes 2005 289A.39
Civilian employees, death while working outside U.S., exception, Minn. Statutes 2005 289A.39
Classes of taxpayers, Minn. Statutes 2005 290.03
Corporations, accrual, Minn. Statutes 2005 290.04
Dissolution of marriage, effect, Minn. Statutes 2005 289A.31
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.01, 2005 293.09
Fiduciaries, Minn. Statutes 2005 290.04, 2005 290.30
Innocent spouse relief, Minn. Statutes 2005 289A.31
Joint returns, Minn. Statutes 2005 289A.31
Partnerships, partners, individual liability, Minn. Statutes 2005 290.31
Real estate mortgage investment conduits, Minn. Statutes 2005 290.9742
Returns, Minn. Statutes 2005 289A.08
Third parties providing wages, Minn. Statutes 2005 270C.59
Third-party vendors, refund overpayments, Minn. Statutes 2005 289A.31
Transferees of property, Minn. Statutes 2005 270C.58
Understatement, monetary penalties, Minn. Statutes 2005 289A.60
Unemployment insurance applicants, Minn. Statutes 2005 290.92
Unemployment insurance benefit applicants, Minn. Statutes 2005 268.145
Who is liable, Minn. Statutes 2005 270C.58, 2005 289A.31
Tax liens, educational institutions
Exempt property subject to tax, Minn. Statutes 2005 293.03, 2005 293.11
Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.11
Jeopardy assessments, Minn. Statutes 2005 270C.36
Alternative minimum tax, Minn. Statutes 2005 290.091
Alternative minimum taxable income, Minn. Statutes 2005 290.0921
Changes, notice, Minn. Statutes 2005 290.05
Tax shelters, abusive, promotion, Minn. Statutes 2005 289A.60
Tax tables, see Schedules and tables under this topic
Subject to tax under Internal Revenue Code, Minn. Statutes 2005 290.05
Alternative minimum taxable income, computation, Minn. Statutes 2005 290.091
Cash in excess of 10,000 dollars, Minn. Statutes 2005 290.48
Changes, notice, Minn. Statutes 2005 290.05
Imposition of tax, Minn. Statutes 2005 290.03
S corporations, Minn. Statutes 2005 290.9726, 2005 290.9727, 2005 290.9728, 2005 290.9729
Allocation to state, Minn. Statutes 2005 290.17, 2005 290.20, 2005 290.36
Before net operating loss deductions, Minn. Statutes 2005 290.095
Generally, Minn. Statutes 2005 290.07
Investment companies, Minn. Statutes 2005 290.36
Partial year returns, Minn. Statutes 2005 290.32
Partners and partnerships, Minn. Statutes 2005 290.311
Partnerships, allocation to state, Minn. Statutes 2005 290.31
Refunded income, Minn. Statutes 2005 290.07
Different laws affecting, Minn. Statutes 2005 290.33
Returns, Minn. Statutes 2005 289A.08
Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2005 289A.42
Assignment of refunds, procedures, Minn. Statutes 2005 290.0679
Classes of taxpayers, enumerated, Minn. Statutes 2005 290.03
Consent, Minn. Statutes 2005 290.0679, 2005 290.611
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.01
Employment-related expenses, day care, Minn. Statutes 2005 290.067
Failure to provide Social Security number, monetary penalties, Minn. Statutes 2005 289A.60
Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2005 290.30
Information about, disclosure, Minn. Statutes 2005 289A.08
Multistate taxpayers, Minn. Statutes 2005 290.171
Net operating losses, carryover, applications, Minn. Statutes 2005 290.095
Nonresidents, reciprocity, Minn. Statutes 2005 290.081, 2005 290.92
Notice given, Minn. Statutes 2005 289A.31, 2005 289A.38, 2005 290.171
Notice received, jeopardy assessments, Minn. Statutes 2005 270C.36
Petitions by, taxable net income, allocation methods, Minn. Statutes 2005 290.20
Qualified beneficiaries defined as, Minn. Statutes 2005 290.0672
Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.04, 2005 293.07, 2005 293.12
Signatures, returns, Minn. Statutes 2005 289A.08
Specific taxpayers, see specific entries under this topic
Tax liability, fiduciary relationship, effect, Minn. Statutes 2005 290.04
Volunteer ambulance attendants, status, Minn. Statutes 2005 144E.001
Exclusions and exemptions from state income taxes, Minn. Statutes 2005 290.01
Trades, see Jurisdiction to tax under this topic
Alternative minimum tax, Minn. Statutes 2005 290.091
Basis of property, Minn. Statutes 2005 290.01
Class of taxpayer, Minn. Statutes 2005 290.03
Credits, see same under this topic
Estimated taxes, Minn. Statutes 2005 289A.25
Imposition of tax, Minn. Statutes 2005 290.22
Income subject to tax, Minn. Statutes 2005 290.05
Jurisdiction to tax, Minn. Statutes 2005 290.014, 2005 290.015
Mining or iron ore production, tax exemption, Minn. Statutes 2005 290.05
Net operating losses, deductions, Minn. Statutes 2005 290.095
Rates of tax, Minn. Statutes 2005 290.06
Subtractions from federal taxable income, Minn. Statutes 2005 290.01
Withholding tax payments, Minn. Statutes 2005 289A.19
Alternative minimum tax, Minn. Statutes 2005 290.0921
Combined reports, Minn. Statutes 2005 290.17
Federal taxable income, subtractions, Minn. Statutes 2005 290.01
Foreign operating corporations considered part of, Minn. Statutes 2005 290.01
Gross income, allocation to state, Minn. Statutes 2005 290.17
Jurisdiction to tax, see same under this topic
Net income, determination, Minn. Statutes 2005 290.17
Ownership of interest, exceptions, Minn. Statutes 2005 290.015
Tax shelters, reportable transactions, Minn. Statutes 2005 289A.121, 2005 289A.60
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2005 289A.63
Educational institutions, exempt property subject to tax, see same under this topic
Federal law violations, revocation of exemption, Minn. Statutes 2005 290.05
Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2005 60K.43
Monetary penalties, see Penalties (monetary) under this topic
Statutes of limitations, Minn. Statutes 2005 289A.63
Additional taxes, Minn. Statutes 2005 289A.25
S corporations, franchise taxes, Minn. Statutes 2005 290.9729
Educational institutions, exempt property subject to tax, Minn. Statutes 2005 293.09
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2005 270C.58, 2005 289A.31
Federal payroll taxes, Minn. Statutes 2005 16A.13
Fiscal intermediaries (medical assistance), duties, Minn. Statutes 2005 256B.0655
Overpayment, interest, Minn. Statutes 2005 289A.56
Refunds, Minn. Statutes 2005 289A.50
Supplemental nursing services agencies, Minn. Statutes 2005 144A.72
Unemployment insurance benefit applicants, Minn. Statutes 2005 268.145
Appropriations for, Minn. Statutes 2005 256J.02
Defined as refundable tax credit, Minn. Statutes 2005 13.46
Generally, Minn. Statutes 2005 290.0671
MFIP, Minn. Statutes 2005 256J.20, 2005 256J.21, 2005 256J.45
MinnesotaCare enrollees, application for, Minn. Statutes 2005 256L.15
TANF block grants, use for reimbursements, Minn. Statutes 2005 256J.02