Income and franchise taxes, Minn. Statutes 2011 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2011 465.722
Treatment, Minn. Statutes 2011 465.72, 2011 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2011 353.01, 2011 354A.011
State employees, highly compensated employees, Minn. Statutes 2011 43A.17
Teachers, see Severance pay under TEACHERS