Income and franchise taxes, Minn. Statutes 2015 290.17
Local governments, officers and employees
Highly compensated employees, Minn. Statutes 2015 465.722
Treatment, Minn. Statutes 2015 465.72, 2015 465.721
Salary, severance payments, exclusion from definition, Minn. Statutes 2015 353.01, 2015 354A.011
State employees, highly compensated employees, Minn. Statutes 2015 43A.17
Teachers, see Severance pay under TEACHERS