State Codes and Statutes

Statutes > Minnesota > 289A-293 > 290

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Section 290.011 Repealed, 1984 c 514 art 2 s 36
Section 290.012 Repealed, 1Sp1985 c 14 art 1 s 59
Section 290.013 Repealed, 1987 c 268 art 1 s 127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Section 290.031 Repealed, 1978 c 721 art 5 s 1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Section 290.0601 Repealed, 1977 c 423 art 2 s 20
Section 290.0602 Repealed, 1977 c 423 art 2 s 20
Section 290.0603 Repealed, 1977 c 423 art 2 s 20
Section 290.0604 Repealed, 1977 c 423 art 2 s 20
Section 290.0605 Repealed, 1977 c 423 art 2 s 20
Section 290.0606 Repealed, 1977 c 423 art 2 s 20
Section 290.0607 Repealed, 1973 c 650 art 16 s 4
Section 290.0608 Repealed, 1977 c 423 art 2 s 20
Section 290.0609 Repealed, 1977 c 423 art 2 s 20
Section 290.061 MS 1953 Repealed, Ex1957 c 1 art 1 s 2 290.061 MS 1976 Repealed, 1977 c 423 art 2 s 20
Section 290.0611 Repealed, 1977 c 423 art 2 s 20
Section 290.0612 Repealed, 1977 c 423 art 2 s 20
Section 290.0613 Repealed, Ex1971 c 31 art 8 s 8
Section 290.0614 Repealed, 1977 c 423 art 2 s 20
Section 290.0615 Repealed, 1977 c 423 art 2 s 20
Section 290.0616 Repealed, 1977 c 423 art 2 s 20
Section 290.0617 Repealed, 1973 c 650 art 16 s 4
Section 290.0618 Repealed, 1977 c 423 art 2 s 20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Section 290.065 Repealed, 1969 c 399 s 51
Section 290.066 Repealed, 1977 c 423 art 2 s 20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Section 290.0673 Repealed, 1Sp2001 c 5 art 9 s 30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Section 290.069 Subdivisions renumbered, repealed, or no longer in effect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

State Codes and Statutes

Statutes > Minnesota > 289A-293 > 290

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

State Codes and Statutes


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State Codes and Statutes

Statutes > Minnesota > 289A-293 > 290

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

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