Income and franchise taxes, Minn. Statutes 2010 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2010 465.722
Treatment, Minn. Statutes 2010 465.72, 2010 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2010 353.01, 2010 354A.011
State employees, highly compensated employees, Minn. Statutes 2010 43A.17
Teachers, see Severance pay under TEACHERS