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2018 Minnesota Statutes
Chapters 289A - 295 — VARIOUS STATE TAXES AND PROGRAMS
Chapter 290 — INCOME AND FRANCHISE TAXES
Section 290.03 — INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS.
Universal Citation: MN Stat § 290.03 (2018)
290.03 INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS.
An annual tax for each taxable year, computed in the manner and at the rates hereinafter provided, is hereby imposed upon the taxable income for such year of the following classes of taxpayers:
(1) Resident and nonresident individuals;
(2) Estates of decedents, dying domiciled within or without this state;
(3) Trusts (except those taxable as corporations) however created by residents or nonresidents or by domestic or foreign corporations.
History: (2394-3) 1933 c 405 s 3; Ex1937 c 49 s 3; 1941 c 550 s 1; 1945 c 410 s 1; Ex1957 c 1 art 3; 1963 c 587 s 1; 1967 c 577 s 1; 1971 c 769 s 2; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1980 c 419 s 2; 1982 c 523 art 1 s 5; 1987 c 268 art 1 s 25
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