Minnesota Chapter 290 — Income and franchise taxes
- Repealed, Renumbered, etc. Sections within Chapter 290
- 290.01 — Definitions.
- 290.011 — Repealed, 1984 c 514 art 2 s 36
- 290.012 — Repealed, 1Sp1985 c 14 art 1 s 59
- 290.013 — Repealed, 1987 c 268 art 1 s 127
- 290.014 — Jurisdiction to tax in general.
- 290.015 — Minimum contacts required for jurisdiction to tax trade or business.
- 290.02 — Franchise tax on corporations measured by net income.
- 290.03 — Income tax; imposition, classes of taxpayers.
- 290.031 — Repealed, 1978 c 721 art 5 s 1
- 290.032 — Lump sum distribution tax.
- 290.04 — Liability for tax.
- 290.05 — Exempt individuals, organizations, estates, trusts.
- 290.06 — Rates of tax; credits.
- 290.0601 — Repealed, 1977 c 423 art 2 s 20
- 290.0602 — Repealed, 1977 c 423 art 2 s 20
- 290.0603 — Repealed, 1977 c 423 art 2 s 20
- 290.0604 — Repealed, 1977 c 423 art 2 s 20
- 290.0605 — Repealed, 1977 c 423 art 2 s 20
- 290.0606 — Repealed, 1977 c 423 art 2 s 20
- 290.0607 — Repealed, 1973 c 650 art 16 s 4
- 290.0608 — Repealed, 1977 c 423 art 2 s 20
- 290.0609 — Repealed, 1977 c 423 art 2 s 20
- 290.061 — MS 1953 Repealed, Ex1957 c 1 art 1 s 2
- 290.0611 — Repealed, 1977 c 423 art 2 s 20
- 290.0612 — Repealed, 1977 c 423 art 2 s 20
- 290.0613 — Repealed, Ex1971 c 31 art 8 s 8
- 290.0614 — Repealed, 1977 c 423 art 2 s 20
- 290.0615 — Repealed, 1977 c 423 art 2 s 20
- 290.0616 — Repealed, 1977 c 423 art 2 s 20
- 290.0617 — Repealed, 1973 c 650 art 16 s 4
- 290.0618 — Repealed, 1977 c 423 art 2 s 20
- 290.062 — Expired
- 290.063 — Expired
- 290.064 — Expired
- 290.065 — Repealed, 1969 c 399 s 51
- 290.066 — Repealed, 1977 c 423 art 2 s 20
- 290.067 — Dependent care credit.
- 290.0671 — Minnesota working family credit.
- 290.0672 — Long-term care insurance credit.
- 290.0673 — Repealed, 1Sp2001 c 5 art 9 s 30
- 290.0674 — Minnesota education credit.
- 290.0675 — Marriage penalty credit.
- 290.0676 — Explore Minnesota Tourism tax report.
- 290.0679 — Assignment of refund.
- 290.068 — Credit for increasing research activities.
- 290.069 — Subdivision 1. Repealed, 1987 c 268 art 1 s 127
- 290.0691 — Repealed, 1992 c 511 art 9 s 7
- 290.07 — Net income; computation, accounting period.
- 290.071 — Repealed, 1987 c 268 art 1 s 127
- 290.072 — Repealed, 1975 c 349 s 31
- 290.073 — Repealed, 1987 c 268 art 1 s 127
- 290.074 — Repealed, 1947 c 635 s 21
- 290.075 — Repealed, 1987 c 268 art 1 s 127
- 290.076 — Repealed, 1981 c 178 s 119
- 290.077 — Subdivision 1. Repealed, 1988 c 719 art 1 s 21
- 290.078 — Repealed, 1965 c 677 s 2
- 290.0781 — Repealed, 1982 c 523 art 1 s 72
- 290.079 — Repealed, 1987 c 268 art 1 s 127
- 290.08 — Repealed, 1987 c 268 art 1 s 127
- 290.0801 — Repealed, 1975 c 349 s 31
- 290.0802 — Subtraction for the elderly and disabled.
- 290.081 — Income of nonresidents, reciprocity.
- 290.082 — Repealed, 1987 c 268 art 9 s 43
- 290.085 — Repealed, 1987 c 268 art 1 s 127
- 290.086 — Repealed, 1980 c 419 s 46
- 290.087 — Repealed, 1980 c 419 s 46
- 290.088 — Repealed, 1987 c 268 art 1 s 127
- 290.089 — Repealed, 1987 c 268 art 1 s 127
- 290.09 — Repealed, 1987 c 268 art 1 s 127
- 290.091 — Alternative minimum tax on preference items.
- 290.092 — Repealed, 1996 c 471 art 9 s 16
- 290.0921 — Corporate alternative minimum tax after 1989.
- 290.0922 — Minimum fee; corporations; partnerships.
- 290.093 — Tax computation for mutual savings banks conducting life insurance business.
- 290.095 — Operating loss deduction.
- 290.10 — Nondeductible items.
- 290.101 — Repealed, 1Sp1985 c 14 art 1 s 59
- 290.11 — Repealed, 1988 c 719 art 3 s 11
- 290.12 — Repealed, 1988 c 719 art 3 s 11
- 290.13 — Repealed, 1987 c 268 art 1 s 127
- 290.131 — Repealed, 1988 c 719 art 3 s 11
- 290.132 — Repealed, 1988 c 719 art 3 s 11
- 290.133 — Repealed, 1988 c 719 art 3 s 11
- 290.134 — Repealed, 1988 c 719 art 3 s 11
- 290.135 — Repealed, 1988 c 719 art 3 s 11
- 290.136 — Repealed, 1988 c 719 art 3 s 11
- 290.137 — Repealed, 1981 c 60 s 29
- 290.138 — Repealed, 1988 c 719 art 3 s 11
- 290.139 — Repealed, 1987 c 268 art 1 s 127
- 290.14 — Repealed, 1988 c 719 art 3 s 11
- 290.15 — Repealed, 1987 c 268 art 1 s 127
- 290.16 — Repealed, 1987 c 268 art 1 s 127
- 290.165 — Repealed, 1987 c 268 art 1 s 127
- 290.17 — Gross income, allocation to state.
- 290.171 — Enactment of Multistate Tax Compact.
- 290.172 — Commissioner of revenue.
- 290.173 — Multistate Compact Advisory Committee.
- 290.174 — Interstate audits.
- 290.175 — Repealed, 1987 c 268 art 1 s 127
- 290.18 — Repealed, 1987 c 268 art 1 s 127
- 290.19 — Repealed, 1987 c 268 art 1 s 127
- 290.191 — Apportionment of net income.
- 290.20 — Net income; allocation to state.
- 290.21 — Deductions allowed to corporations.
- 290.22 — Estates and trusts, imposition of tax.
- 290.23 — Repealed, 1Sp2001 c 5 art 7 s 66
- 290.24 — Repealed, 1981 c 178 s 119
- 290.25 — Repealed, 1Sp2001 c 5 art 7 s 66
- 290.26 — Exemption for individual retirement account.
- 290.27 — Repealed, 1981 c 178 s 119
- 290.28 — Repealed, 1981 c 178 s 119
- 290.281 — Common trust fund.
- 290.29 — Repealed, 1990 c 480 art 1 s 45
- 290.30 — Fiduciaries, duty to pay tax.
- 290.31 — Partnerships; individual liability of partners.
- 290.311 — Partnership gross income.
- 290.32 — Taxes for part of year, computation.
- 290.33 — Taxable year extending into calendar years affected by different laws.
- 290.34 — Corporations, special provisions.
- 290.35 — Repealed, 1Sp2001 c 5 art 9 s 30
- 290.36 — Investment companies; report of net income; computation of amount of income allocable to state.
- 290.361 — Repealed, 1987 c 268 art 1 s 127
- 290.362 — Renumbered 290.085
- 290.363 — Repealed, 1980 c 419 s 46
- 290.37 — Repealed, 1990 c 480 art 1 s 45
- 290.371 — Notice of business activities report.
- 290.38 — Repealed, 1990 c 480 art 1 s 45
- 290.39 — Repealed, 1990 c 480 art 1 s 45
- 290.391 — Repealed, 1990 c 480 art 1 s 45
- 290.40 — Repealed, 1990 c 480 art 1 s 45
- 290.41 — Repealed, 1990 c 480 art 1 s 45
- 290.42 — Repealed, 1990 c 480 art 1 s 45
- 290.43 — Repealed, 1990 c 480 art 1 s 45
- 290.431 — Nongame wildlife checkoff.
- 290.432 — Corporate nongame wildlife checkoff.
- 290.44 — Repealed, 1990 c 480 art 1 s 45
- 290.45 — Repealed, 1990 c 480 art 1 s 45
- 290.46 — Repealed, 1990 c 480 art 1 s 45
- 290.47 — Repealed, 1990 c 480 art 1 s 45
- 290.48 — Large amounts of cash; presumption of jeopardy.
- 290.49 — Repealed, 1990 c 480 art 1 s 45
- 290.491 — Tax on gain; discharge in bankruptcy.
- 290.50 — Repealed, 1990 c 480 art 1 s 45
- 290.501 — Repealed, 1983 c 342 art 1 s 44
- 290.51 — Repealed, 1982 c 523 art 2 s 49
- 290.52 — Repealed, 1990 c 480 art 2 s 18
- 290.521 — Repealed, 1990 c 480 art 1 s 45
- 290.522 — Repealed, 1990 c 480 art 1 s 45
- 290.523 — Repealed, 1990 c 480 art 1 s 45
- 290.53 — Subdivision 1. Repealed, 1990 c 480 art 1 s 45
- 290.531 — Repealed, 1987 c 268 art 14 s 25
- 290.54 — Repealed, 1990 c 480 art 1 s 45
- 290.56 — Repealed, 1990 c 480 art 1 s 45
- 290.57 — Repealed, 1990 c 480 art 1 s 45
- 290.58 — Repealed, 1990 c 480 art 1 s 45
- 290.59 — Repealed, 1990 c 480 art 1 s 45
- 290.60 — Repealed, 1981 c 178 s 119
- 290.61 — Repealed, 1989 c 184 art 1 s 20
- 290.611 — Disclosure of contents of tax returns.
- 290.612 — Repealed, 1990 c 480 art 10 s 12
- 290.62 — Distribution of revenues.
- 290.621 — Temporary
- 290.623 — Repealed, 1947 c 633 s 22
- 290.65 — Repealed, 1990 c 480 art 1 s 45
- 290.66 — Repealed, 1980 c 419 s 46
- 290.67 — Repealed, 1965 c 45 s 73
- 290.68 — Repealed, 1980 c 419 s 46
- 290.69 — Repealed, 1980 c 419 s 46
- 290.91 — Destruction of returns.
- 290.92 — Tax withheld at source upon wages; other payments.
- 290.9201 — Tax on nonresident entertainers.
- 290.921 — Repealed, 1978 c 721 art 5 s 1
- 290.922 — Repealed, 1978 c 721 art 5 s 1
- 290.923 — Tax withheld on royalties upon ore.
- 290.93 — Repealed, 1990 c 480 art 1 s 45
- 290.931 — Repealed, 1990 c 480 art 1 s 45
- 290.932 — Repealed, 1990 c 480 art 1 s 45
- 290.933 — Repealed, 1990 c 480 art 1 s 45
- 290.934 — Repealed, 1990 c 480 art 1 s 45
- 290.935 — Repealed, 1990 c 480 art 1 s 45
- 290.936 — Repealed, 1990 c 480 art 1 s 45
- 290.94 — Expired
- 290.95 — Repealed, 1980 c 419 s 46
- 290.96 — Repealed, 1980 c 419 s 46
- 290.97 — Repealed, 2005 c 151 art 1 s 117
- 290.9705 — Surety deposits required for construction contracts.
- 290.971 — Subdivision 1. Repealed, 1981 c 344 s 4
- 290.972 — Subdivision 1. Repealed, 1981 c 344 s 4
- 290.9725 — S corporation.
- 290.9726 — Corporation taxable income taxed to shareholders.
- 290.9727 — Tax on certain built-in gains.
- 290.9728 — Tax on capital gains.
- 290.9729 — Tax on passive investment income.
- 290.973 — Repealed, 1982 c 523 art 1 s 72
- 290.974 — Repealed, 1990 c 480 art 1 s 45
- 290.9741 — Election by REMIC.
- 290.9742 — REMIC income taxable to holders of interests.
- 290.9743 — Election by FASIT.
- 290.9744 — FASIT income taxable to holders of interests.
- 290.975 — Repealed, 1981 c 344 s 4
- 290.981 — Repealed, 1977 c 423 art 2 s 20
- 290.982 — Repealed, 1977 c 423 art 2 s 20
- 290.983 — Repealed, 1977 c 423 art 2 s 20
- 290.984 — Repealed, 1977 c 423 art 2 s 20
- 290.985 — Repealed, 1977 c 423 art 2 s 20
- 290.986 — Repealed, 1977 c 423 art 2 s 20
- 290.987 — Repealed, 1977 c 423 art 2 s 20
- 290.988 — Repealed, 1977 c 423 art 2 s 20
- 290.989 — Repealed, 1977 c 423 art 2 s 20
- 290.99 — Repealed, 1977 c 423 art 2 s 20
- 290.991 — Repealed, 1977 c 423 art 2 s 20
- 290.992 — Repealed, 1977 c 423 art 2 s 20