Subdivision 1. Partners, not partnership, subject to tax. Except as provided under sections 289A.35, paragraph (b), and 289A.382, subdivision 3, a partnership as such shall not be subject to the income tax imposed by this chapter, but is subject to the tax imposed under section 290.0922. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
Subd. 2. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 2a. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 3. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 4. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 5. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 6. [Repealed, 1982 c 523 art 1 s 72]
Subd. 7. [Repealed, 1982 c 523 art 1 s 72]
Subd. 8. [Repealed, 1982 c 523 art 1 s 72]
Subd. 8a. [Repealed, 1982 c 523 art 1 s 72]
Subd. 9. [Repealed, 1982 c 523 art 1 s 72]
Subd. 10. [Repealed, 1982 c 523 art 1 s 72]
Subd. 11. [Repealed, 1982 c 523 art 1 s 72]
Subd. 12. [Repealed, 1982 c 523 art 1 s 72]
Subd. 13. [Repealed, 1982 c 523 art 1 s 72]
Subd. 14. [Repealed, 1982 c 523 art 1 s 72]
Subd. 15. [Repealed, 1982 c 523 art 1 s 72]
Subd. 16. [Repealed, 1982 c 523 art 1 s 72]
Subd. 17. [Repealed, 1982 c 523 art 1 s 72]
Subd. 18. [Repealed, 1982 c 523 art 1 s 72]
Subd. 19. [Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 20. [Repealed, 1982 c 523 art 1 s 72]
Subd. 21. [Repealed, 1982 c 523 art 1 s 72]
Subd. 22. [Repealed, 1982 c 523 art 1 s 72]
Subd. 23. [Repealed, 1982 c 523 art 1 s 72]
Subd. 24. [Repealed, 1982 c 523 art 1 s 72]
Subd. 25. [Repealed, 1982 c 523 art 1 s 72]
Subd. 26. [Repealed, 1982 c 523 art 1 s 72]
Subd. 27. Allocation of partnership income to state. The taxable net income of the partnership shall be assigned to this state under sections 290.17 to 290.20.
Subd. 28. [Repealed, 1980 c 419 s 46]
History:(2394-30) 1933 c 405 s 30; Ex1937 c 49 s 20; 1939 c 446 s 13; 1945 c 596 s 2; 1945 c 604 s 30; 1947 c 635 s 11; 1955 c 406 s 1; 1981 c 60 s 18; 1981 c 178 s 77-85; 1982 c 523 art 1 s 33-36; art 40 s 14; 1983 c 207 s 43; 1983 c 342 art 1 s 30,31,43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 35-37,49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; 1987 c 268 art 1 s 83-86,126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 13,16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24; 1Sp2017 c 1 art 13 s 12; 1Sp2021 c 14 art 2 s 12