There is a newer version of the Minnesota Statutes
1999 Minnesota Code
Chapters 289A - 293 Various State Taxes, Administration
Chapter 290 Income and Franchise Taxes
- 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- Section 290.011 Repealed, 1984 c 514 art 2 s 36
- Section 290.012 Repealed, 1Sp1985 c 14 art 1 s 59
- Section 290.013 Repealed, 1987 c 268 art 1 s 127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- Section 290.031 Repealed, 1978 c 721 art 5 s 1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- Section 290.0601 Repealed, 1977 c 423 art 2 s 20
- Section 290.0602 Repealed, 1977 c 423 art 2 s 20
- Section 290.0603 Repealed, 1977 c 423 art 2 s 20
- Section 290.0604 Repealed, 1977 c 423 art 2 s 20
- Section 290.0605 Repealed, 1977 c 423 art 2 s 20
- Section 290.0606 Repealed, 1977 c 423 art 2 s 20
- Section 290.0607 Repealed, 1973 c 650 art 16 s 4
- Section 290.0608 Repealed, 1977 c 423 art 2 s 20
- Section 290.0609 Repealed, 1977 c 423 art 2 s 20
- Section 290.061 MS 1976 Repealed, 1977 c 423 art 2 s 20
- Section 290.0611 Repealed, 1977 c 423 art 2 s 20
- Section 290.0612 Repealed, 1977 c 423 art 2 s 20
- Section 290.0613 Repealed, Ex1971 c 31 art 8 s 8
- Section 290.0614 Repealed, 1977 c 423 art 2 s 20
- Section 290.0615 Repealed, 1977 c 423 art 2 s 20
- Section 290.0616 Repealed, 1977 c 423 art 2 s 20
- Section 290.0617 Repealed, 1973 c 650 art 16 s 4
- Section 290.0618 Repealed, 1977 c 423 art 2 s 20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- Section 290.065 Repealed, 1969 c 399 s 51
- Section 290.066 Repealed, 1977 c 423 art 2 s 20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 Job training program credit.
- Section 290.0674 Minnesota education credit.
- Section 290.0675 Marriage penalty credit.
- Section 290.068 Credit for increasing research activities.
- Section 290.069 Subdivisions renumbered, repealed, or no longer in effect
- Section 290.0691 Repealed, 1992 c 511 art 9 s 7
- 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, petition for other methods.
- Section 290.21 Deductions allowed to corporations.
- Section 290.22 Estates and trusts, imposition of tax.
- Section 290.23 Estates and trusts; computation of net income, credits; deductions.
- Section 290.24 Repealed, 1981 c 178 s 119
- Section 290.25 Trusts; grantor treated as substantial owner.
- 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 Insurance companies; report of net income; computation of amount of income allocable to state.
- 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 Delinquent taxes, collection.
- 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 Disclosure of contents of tax returns prohibited in certain instances; penalty.
- 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 Destruction of returns.
- 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 Contracts with state; withholding.
- 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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