There is a newer version of the Minnesota Statutes
2015 Minnesota Statutes
Chapters 289A - 295 — VARIOUS STATE TAXES AND PROGRAMS
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- Section 290.011 — [Repealed, 1984 c 514 art 2 s 36]
- Section 290.012 — [Repealed, 1Sp1985 c 14 art 1 s 59]
- Section 290.013 — [Repealed, 1987 c 268 art 1 s 127]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- Section 290.031 — [Repealed, 1978 c 721 art 5 s 1]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- Section 290.0601 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0602 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0603 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0604 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0605 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0606 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0607 — [Repealed, 1973 c 650 art 16 s 4]
- Section 290.0608 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0609 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.061 — MS 1976 [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0611 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0612 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0613 — [Repealed, Ex1971 c 31 art 8 s 8]
- Section 290.0614 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0615 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0616 — [Repealed, 1977 c 423 art 2 s 20]
- Section 290.0617 — [Repealed, 1973 c 650 art 16 s 4]
- Section 290.0618 — [Repealed, 1977 c 423 art 2 s 20]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- Section 290.065 — [Repealed, 1969 c 399 s 51]
- Section 290.066 — [Repealed, 1977 c 423 art 2 s 20]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- Section 290.0673 — [Repealed, 1Sp2001 c 5 art 9 s 30]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 — [Repealed, 1Sp2011 c 7 art 1 s 13]
- 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 — [Repealed, 2013 c 143 art 13 s 24]
- Section 290.172 — COMMISSIONER OF REVENUE.
- Section 290.173 — [Repealed, 2013 c 143 art 13 s 24]
- Section 290.174 — [Repealed, 2013 c 143 art 13 s 24]
- 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 — [Repealed, 2014 c 308 art 9 s 94]
- 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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