Income and franchise taxes, Minn. Statutes 2012 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2012 465.722
Treatment, Minn. Statutes 2012 465.72, 2012 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2012 353.01, 2012 354A.011
State employees, highly compensated employees, Minn. Statutes 2012 43A.17
Teachers, see Severance pay under TEACHERS