Chapter 290 Income and Franchise Taxes
- Section 290.001 MS 2006 Renumbered 15.001
- Section 290.01 Definitions
- Section 290.011 Repealed, 1984 c 514 art 2 s 36
- Section 290.012 Repealed, 1Sp1985 c 14 art 1 s 59
- Section 290.013 Repealed, 1987 c 268 art 1 s 127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 290.02 Franchise Tax on Corporations Measured by Net Income
- Section 290.03 Income Tax; Imposition, Classes of Taxpayers
- Section 290.031 Repealed, 1978 c 721 art 5 s 1
- Section 290.032 Lump-Sum Distribution Tax
- Section 290.04 Liability for Tax
- Section 290.05 Exempt Individuals, Organizations, Estates, Trusts
- Section 290.06 Rates of Tax; Credits
- Section 290.0601 Repealed, 1977 c 423 art 2 s 20
- Section 290.0602 Repealed, 1977 c 423 art 2 s 20
- Section 290.0603 Repealed, 1977 c 423 art 2 s 20
- Section 290.0604 Repealed, 1977 c 423 art 2 s 20
- Section 290.0605 Repealed, 1977 c 423 art 2 s 20
- Section 290.0606 Repealed, 1977 c 423 art 2 s 20
- Section 290.0607 Repealed, 1973 c 650 art 16 s 4
- Section 290.0608 Repealed, 1977 c 423 art 2 s 20
- Section 290.0609 Repealed, 1977 c 423 art 2 s 20
- Section 290.061 MS 1953 Repealed, Ex1957 c 1 art 1 s 2 290.061 MS 1976 Repealed, 1977 c 423 art 2 s 20
- Section 290.0611 Repealed, 1977 c 423 art 2 s 20
- Section 290.0612 Repealed, 1977 c 423 art 2 s 20
- Section 290.0613 Repealed, Ex1971 c 31 art 8 s 8
- Section 290.0614 Repealed, 1977 c 423 art 2 s 20
- Section 290.0615 Repealed, 1977 c 423 art 2 s 20
- Section 290.0616 Repealed, 1977 c 423 art 2 s 20
- Section 290.0617 Repealed, 1973 c 650 art 16 s 4
- Section 290.0618 Repealed, 1977 c 423 art 2 s 20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 290.062 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- Section 290.065 Repealed, 1969 c 399 s 51
- Section 290.066 Repealed, 1977 c 423 art 2 s 20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 290.0671 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- Section 290.0673 Repealed, 1Sp2001 c 5 art 9 s 30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 Health Insurance Premiums Credit
- Section 290.0679 Assignment of Refund
- Section 290.068 Credit for Increasing Research Activities
- Section 290.0681 Credit for Historic Structure Rehabilitation
- Section 290.069 Subdivisions renumbered, repealed, or no longer in effect
- Section 290.0691 Repealed, 1992 c 511 art 9 s 7
- Section 290.0692 Small Business Investment Credit
- Section 290.07 Net Income; Computation, Accounting Period
- 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 290.0781 Repealed, 1982 c 523 art 1 s 72
- Section 290.079 Repealed, 1987 c 268 art 1 s 127
- Section 290.08 Repealed, 1987 c 268 art 1 s 127
- Section 290.0801 Repealed, 1975 c 349 s 31
- Section 290.0802 Subtraction for the Elderly and Disabled
- 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 290.09 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 290.0921 Corporate Alternative Minimum Tax after 1989
- Section 290.0922 Minimum Fee; Corporations; Partnerships
- Section 290.093 Tax Computation for Mutual Savings Banks Conducting Life Insurance Business
- Section 290.095 Operating Loss Deduction
- Section 290.10 Nondeductible Items
- Section 290.101 Repealed, 1Sp1985 c 14 art 1 s 59
- Section 290.11 Repealed, 1988 c 719 art 3 s 11
- Section 290.12 Repealed, 1988 c 719 art 3 s 11
- Section 290.13 Repealed, 1987 c 268 art 1 s 127
- 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 290.14 Repealed, 1988 c 719 art 3 s 11
- Section 290.15 Repealed, 1987 c 268 art 1 s 127
- Section 290.16 Repealed, 1987 c 268 art 1 s 127
- Section 290.165 Repealed, 1987 c 268 art 1 s 127
- Section 290.17 Gross Income, Allocation to State
- Section 290.171 Enactment of Multistate Tax Compact
- Section 290.172 Commissioner of Revenue
- Section 290.173 Multistate Compact Advisory Committee
- Section 290.174 Interstate Audits
- Section 290.175 Repealed, 1987 c 268 art 1 s 127
- Section 290.18 Repealed, 1987 c 268 art 1 s 127
- Section 290.19 Repealed, 1987 c 268 art 1 s 127
- Section 290.191 Apportionment of Net Income
- Section 290.20 Net Income; Allocation to State
- Section 290.21 Deductions Allowed to Corporations
- Section 290.22 Estates and Trusts, Imposition of Tax
- Section 290.23 Repealed, 1Sp2001 c 5 art 7 s 66
- Section 290.24 Repealed, 1981 c 178 s 119
- Section 290.25 Repealed, 1Sp2001 c 5 art 7 s 66
- Section 290.26 Exemption for Individual Retirement Account
- Section 290.27 Repealed, 1981 c 178 s 119
- Section 290.28 Repealed, 1981 c 178 s 119
- Section 290.281 Common Trust Fund
- Section 290.29 Repealed, 1990 c 480 art 1 s 45
- Section 290.30 Fiduciaries, Duty to Pay Tax
- Section 290.31 Partnerships; Individual Liability of Partners
- Section 290.311 Partnership Gross Income
- Section 290.32 Taxes for Part of Year, Computation
- Section 290.33 Taxable Year Extending into Calendar Years Affected by Different Laws
- Section 290.34 Corporations, Special Provisions
- Section 290.35 Repealed, 1Sp2001 c 5 art 9 s 30
- Section 290.36 Investment Companies; Report of Net Income; Computation of Amount of Income Allocable to State
- 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 290.37 Repealed, 1990 c 480 art 1 s 45
- Section 290.371 Notice of Business Activities Report
- Section 290.38 Repealed, 1990 c 480 art 1 s 45
- Section 290.39 Repealed, 1990 c 480 art 1 s 45
- Section 290.391 Repealed, 1990 c 480 art 1 s 45
- Section 290.40 Repealed, 1990 c 480 art 1 s 45
- Section 290.41 Repealed, 1990 c 480 art 1 s 45
- Section 290.42 Repealed, 1990 c 480 art 1 s 45
- Section 290.43 Repealed, 1990 c 480 art 1 s 45
- Section 290.431 Nongame Wildlife Checkoff
- Section 290.432 Corporate Nongame Wildlife Checkoff
- Section 290.44 Repealed, 1990 c 480 art 1 s 45
- Section 290.45 Repealed, 1990 c 480 art 1 s 45
- Section 290.46 Repealed, 1990 c 480 art 1 s 45
- Section 290.47 Repealed, 1990 c 480 art 1 s 45
- Section 290.48 Large Amounts of Cash; Presumption of Jeopardy
- Section 290.49 Repealed, 1990 c 480 art 1 s 45
- Section 290.491 Tax on Gain; Discharge in Bankruptcy
- Section 290.50 Repealed, 1990 c 480 art 1 s 45
- Section 290.501 Repealed, 1983 c 342 art 1 s 44
- Section 290.51 Repealed, 1982 c 523 art 2 s 49
- Section 290.52 Repealed, 1990 c 480 art 2 s 18
- 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 290.53 Subdivisions renumbered, repealed, or no longer in effect
- Section 290.531 Repealed, 1987 c 268 art 14 s 25
- Section 290.54 Repealed, 1990 c 480 art 1 s 45
- Section 290.56 Repealed, 1990 c 480 art 1 s 45
- Section 290.57 Repealed, 1990 c 480 art 1 s 45
- Section 290.58 Repealed, 1990 c 480 art 1 s 45
- Section 290.59 Repealed, 1990 c 480 art 1 s 45
- Section 290.60 Repealed, 1981 c 178 s 119
- Section 290.61 Repealed, 1989 c 184 art 1 s 20
- Section 290.611 Renumbered 270B.131
- Section 290.612 Repealed, 1990 c 480 art 10 s 12
- Section 290.62 Distribution of Revenues
- Section 290.621 Temporary
- Section 290.623 Repealed, 1947 c 633 s 22
- Section 290.65 Repealed, 1990 c 480 art 1 s 45
- Section 290.66 Repealed, 1980 c 419 s 46
- Section 290.67 Repealed, 1965 c 45 s 73
- Section 290.68 Repealed, 1980 c 419 s 46
- Section 290.69 Repealed, 1980 c 419 s 46
- Section 290.91 Renumbered 270C.20
- Section 290.92 Tax Withheld at Source Upon Wages; Other Payments
- Section 290.9201 Tax on Nonresident Entertainers
- 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 290.93 Repealed, 1990 c 480 art 1 s 45
- 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 290.94 Expired
- Section 290.95 Repealed, 1980 c 419 s 46
- Section 290.96 Repealed, 1980 c 419 s 46
- Section 290.97 Repealed, 2005 c 151 art 1 s 117
- Section 290.9705 Surety Deposits Required for Construction Contracts
- Section 290.971 Subdivisions renumbered, repealed, or no longer in effect
- Section 290.972 Subdivisions renumbered, repealed, or no longer in effect
- 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 290.973 Repealed, 1982 c 523 art 1 s 72
- Section 290.974 Repealed, 1990 c 480 art 1 s 45
- Section 290.9741 Election by Remic
- Section 290.9742 Remic Income Taxable to Holders of Interests
- Section 290.9743 Election by Fasit
- Section 290.9744 Fasit Income Taxable to Holders of Interests
- 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 290.99 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