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Income And Franchise Taxes

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Section
290.001

Ms 2006 [renumbered 15.001]

Definitions.

Franchise Tax On Corporations Measured By Net Income.

Income Tax; Imposition, Classes Of Taxpayers.

Liability For Tax.

Exempt Individuals, Organizations, Estates, Trusts.

Rates Of Tax; Credits.

Net Income; Computation, Accounting Period.

[repealed, 1987 C 268 Art 1 S 127]

[repealed, 1987 C 268 Art 1 S 127]

Section
290.011

[repealed, 1984 C 514 Art 2 S 36]

Section
290.012

[repealed, 1sp1985 C 14 Art 1 S 59]

Section
290.013

[repealed, 1987 C 268 Art 1 S 127]

Section
290.014

Jurisdiction To Tax In General.

Section
290.015

Minimum Contacts Required For Jurisdiction To Tax Trade Or Business.

Section
290.031

[repealed, 1978 C 721 Art 5 S 1]

Section
290.032

Lump-sum Distribution Tax.

Section
290.061

Ms 1976 [repealed, 1977 C 423 Art 2 S 20]

Section
290.062

[expired]

Section
290.063

[expired]

Section
290.064

[expired]

Section
290.065

[repealed, 1969 C 399 S 51]

Section
290.066

[repealed, 1977 C 423 Art 2 S 20]

Section
290.067

Dependent Care Credit.

Section
290.068

Credit For Increasing Research Activities.

Section
290.069

Subdivisions Renumbered, Repealed, Or No Longer In Effect

Section
290.071

[repealed, 1987 C 268 Art 1 S 127]

Section
290.072

[repealed, 1975 C 349 S 31]

Section
290.073

[repealed, 1987 C 268 Art 1 S 127]

Section
290.074

[repealed, 1947 C 635 S 21]

Section
290.075

[repealed, 1987 C 268 Art 1 S 127]

Section
290.076

[repealed, 1981 C 178 S 119]

Section
290.077

Subdivisions Renumbered, Repealed, Or No Longer In Effect

Section
290.078

[repealed, 1965 C 677 S 2]

Section
290.079

[repealed, 1987 C 268 Art 1 S 127]

Section
290.081

Income Of Nonresidents, Reciprocity.

Section
290.082

[repealed, 1987 C 268 Art 9 S 43]

Section
290.085

[repealed, 1987 C 268 Art 1 S 127]

Section
290.086

[repealed, 1980 C 419 S 46]

Section
290.087

[repealed, 1980 C 419 S 46]

Section
290.088

[repealed, 1987 C 268 Art 1 S 127]

Section
290.089

[repealed, 1987 C 268 Art 1 S 127]

Section
290.091

Alternative Minimum Tax On Preference Items.

Section
290.092

[repealed, 1996 C 471 Art 9 S 16]

Section
290.093

Tax Computation For Mutual Savings Banks Conducting Life Insurance Business.

Section
290.095

Operating Loss Deduction.

Section
290.0111

Temporary Conformity To Certain Federal Tax Changes.

Section
290.0121

Dependent Exemption.

Section
290.0122

Itemized Deductions.

Section
290.0123

Standard Deduction.

Section
290.0131

Individuals; Additions To Federal Taxable Income.

Section
290.0132

Individuals; Subtractions From Federal Taxable Income.

Section
290.0133

Corporations; Additions To Federal Taxable Income.

Section
290.0134

Corporations; Subtractions From Federal Taxable Income.

Section
290.0135

Basis Modifications Affecting Gain Or Loss On Disposition Of Property.

Section
290.0136

Certain Preferred Stock Losses.

Section
290.0137

Accelerated Recognition Of Certain Installment Sale Gains.

Section
290.0601

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0602

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0603

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0604

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0605

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0606

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0607

[repealed, 1973 C 650 Art 16 S 4]

Section
290.0608

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0609

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0611

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0612

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0613

[repealed, Ex1971 C 31 Art 8 S 8]

Section
290.0614

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0615

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0616

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0617

[repealed, 1973 C 650 Art 16 S 4]

Section
290.0618

[repealed, 1977 C 423 Art 2 S 20]

Section
290.0671

Minnesota Working Family Credit.

Section
290.0672

Long-term Care Insurance Credit.

Section
290.0673

[repealed, 1sp2001 C 5 Art 9 S 30]

Section
290.0674

Minnesota Education Credit.

Section
290.0675

Marriage Penalty Credit.

Section
290.0676

[renumbered 270c.131 ]

Section
290.0677

Military Service Credits.

Section
290.0678

[repealed, 1sp2011 C 7 Art 1 S 13]

Section
290.0679

Assignment Of Refund.

Section
290.0681

Credit For Historic Structure Rehabilitation.

Section
290.0682

Student Loan Credit.

Section
290.0683

Minnesota Housing Tax Credit.

Section
290.0684

Section 529 Plan Credit.

Section
290.0685

Credit For Parents Of Stillborn Children.

Section
290.0686

Credit For Attaining Master's Degree In Teacher's Licensure Field.

Section
290.0691

[repealed, 1992 C 511 Art 9 S 7]

Section
290.0692

Small Business Investment Credit.

Section
290.0781

[repealed, 1982 C 523 Art 1 S 72]

Section
290.0801

[repealed, 1975 C 349 S 31]

Section
290.0802

Subtraction For The Elderly And Disabled.

Section
290.0921

Corporate Alternative Minimum Tax After 1989.

Section
290.0922

Minimum Fee; Corporations; Partnerships.

Nondeductible Items.

[repealed, 1988 C 719 Art 3 S 11]

[repealed, 1988 C 719 Art 3 S 11]

[repealed, 1987 C 268 Art 1 S 127]

[repealed, 1988 C 719 Art 3 S 11]

[repealed, 1987 C 268 Art 1 S 127]

[repealed, 1987 C 268 Art 1 S 127]

Gross Income, Allocation To State.

[repealed, 1987 C 268 Art 1 S 127]

[repealed, 1987 C 268 Art 1 S 127]

Net Income; Allocation To State.

Deductions Allowed To Corporations.

Estates And Trusts, Imposition Of Tax.

[repealed, 1sp2001 C 5 Art 7 S 66]

[repealed, 1981 C 178 S 119]

[repealed, 1sp2001 C 5 Art 7 S 66]

Exemption For Individual Retirement Account.

[repealed, 1981 C 178 S 119]

[repealed, 1981 C 178 S 119]

[repealed, 1990 C 480 Art 1 S 45]

Fiduciaries, Duty To Pay Tax.

Partnerships; Individual Liability Of Partners.

Taxes For Part Of Year, Computation.

[repealed, 2014 C 308 Art 9 S 94]

Corporations, Special Provisions.

[repealed, 1sp2001 C 5 Art 9 S 30]

Investment Companies; Report Of Net Income; Computation Of Amount Of Income Allocable To State.

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

Large Amounts Of Cash; Presumption Of Jeopardy.

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1982 C 523 Art 2 S 49]

[repealed, 1990 C 480 Art 2 S 18]

Subdivisions Renumbered, Repealed, Or No Longer In Effect

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1981 C 178 S 119]

[repealed, 1989 C 184 Art 1 S 20]

Distribution Of Revenues.

[repealed, 1990 C 480 Art 1 S 45]

[repealed, 1980 C 419 S 46]

[repealed, 1965 C 45 S 73]

[repealed, 1980 C 419 S 46]

[repealed, 1980 C 419 S 46]

[renumbered 270c.20]

Tax Withheld At Source Upon Wages; Other Payments.

[repealed, 1990 C 480 Art 1 S 45]

[expired]

[repealed, 1980 C 419 S 46]

[repealed, 1980 C 419 S 46]

[repealed, 2005 C 151 Art 1 S 117]

[repealed, 1977 C 423 Art 2 S 20]

Section
290.101

[repealed, 1sp1985 C 14 Art 1 S 59]

Section
290.131

[repealed, 1988 C 719 Art 3 S 11]

Section
290.132

[repealed, 1988 C 719 Art 3 S 11]

Section
290.133

[repealed, 1988 C 719 Art 3 S 11]

Section
290.134

[repealed, 1988 C 719 Art 3 S 11]

Section
290.135

[repealed, 1988 C 719 Art 3 S 11]

Section
290.136

[repealed, 1988 C 719 Art 3 S 11]

Section
290.137

[repealed, 1981 C 60 S 29]

Section
290.138

[repealed, 1988 C 719 Art 3 S 11]

Section
290.139

[repealed, 1987 C 268 Art 1 S 127]

Section
290.165

[repealed, 1987 C 268 Art 1 S 127]

Section
290.171

[repealed, 2013 C 143 Art 13 S 24]

Section
290.172

Commissioner Of Revenue.

Section
290.173

[repealed, 2013 C 143 Art 13 S 24]

Section
290.174

[repealed, 2013 C 143 Art 13 S 24]

Section
290.175

[repealed, 1987 C 268 Art 1 S 127]

Section
290.191

Apportionment Of Net Income.

Section
290.281

Common Trust Fund.

Section
290.311

Partnership Gross Income.

Section
290.361

[repealed, 1987 C 268 Art 1 S 127]

Section
290.362

[renumbered 290.085]

Section
290.363

[repealed, 1980 C 419 S 46]

Section
290.371

Notice Of Business Activities Report.

Section
290.391

[repealed, 1990 C 480 Art 1 S 45]

Section
290.431

Nongame Wildlife Checkoff.

Section
290.432

Corporate Nongame Wildlife Checkoff.

Section
290.491

Tax On Gain; Discharge In Bankruptcy.

Section
290.501

[repealed, 1983 C 342 Art 1 S 44]

Section
290.521

[repealed, 1990 C 480 Art 1 S 45]

Section
290.522

[repealed, 1990 C 480 Art 1 S 45]

Section
290.523

[repealed, 1990 C 480 Art 1 S 45]

Section
290.531

[repealed, 1987 C 268 Art 14 S 25]

Section
290.611

[renumbered 270b.131]

Section
290.612

[repealed, 1990 C 480 Art 10 S 12]

Section
290.621

[temporary]

Section
290.623

[repealed, 1947 C 633 S 22]

Section
290.921

[repealed, 1978 C 721 Art 5 S 1]

Section
290.922

[repealed, 1978 C 721 Art 5 S 1]

Section
290.923

Tax Withheld On Royalties Upon Ore.

Section
290.931

[repealed, 1990 C 480 Art 1 S 45]

Section
290.932

[repealed, 1990 C 480 Art 1 S 45]

Section
290.933

[repealed, 1990 C 480 Art 1 S 45]

Section
290.934

[repealed, 1990 C 480 Art 1 S 45]

Section
290.935

[repealed, 1990 C 480 Art 1 S 45]

Section
290.936

[repealed, 1990 C 480 Art 1 S 45]

Section
290.971

Subdivisions Renumbered, Repealed, Or No Longer In Effect

Section
290.972

Subdivisions Renumbered, Repealed, Or No Longer In Effect

Section
290.973

[repealed, 1982 C 523 Art 1 S 72]

Section
290.974

[repealed, 1990 C 480 Art 1 S 45]

Section
290.975

[repealed, 1981 C 344 S 4]

Section
290.981

[repealed, 1977 C 423 Art 2 S 20]

Section
290.982

[repealed, 1977 C 423 Art 2 S 20]

Section
290.983

[repealed, 1977 C 423 Art 2 S 20]

Section
290.984

[repealed, 1977 C 423 Art 2 S 20]

Section
290.985

[repealed, 1977 C 423 Art 2 S 20]

Section
290.986

[repealed, 1977 C 423 Art 2 S 20]

Section
290.987

[repealed, 1977 C 423 Art 2 S 20]

Section
290.988

[repealed, 1977 C 423 Art 2 S 20]

Section
290.989

[repealed, 1977 C 423 Art 2 S 20]

Section
290.991

[repealed, 1977 C 423 Art 2 S 20]

Section
290.992

[repealed, 1977 C 423 Art 2 S 20]

Section
290.993

Special Limited Adjustment.

Section
290.9201

Tax On Nonresident Entertainers.

Section
290.9705

Surety Deposits Required For Construction Contracts.

Section
290.9725

S Corporation.

Section
290.9726

Corporation Taxable Income Taxed To Shareholders.

Section
290.9727

Tax On Certain Built-in Gains.

Section
290.9728

Tax On Capital Gains.

Section
290.9729

Tax On Passive Investment Income.

Section
290.9741

Election By Remic.

Section
290.9742

Remic Income Taxable To Holders Of Interests.

Section
290.9743

[repealed, 1sp2017 C 1 Art 17 S 5]

Section
290.9744

[repealed, 1sp2017 C 1 Art 17 S 5]