Minnesota Code — 290
Browse 81 sections in division 290 of the Minnesota code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 290.01. DEFINITIONS
- § 290.0121. DEPENDENT EXEMPTION
- § 290.0122. ITEMIZED DEDUCTIONS
- § 290.0123. STANDARD DEDUCTION
- § 290.0131. INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
- § 290.0132. INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
- § 290.0133. CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME
- § 290.0134. CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME
- § 290.0135. BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY
- § 290.0136. CERTAIN PREFERRED STOCK LOSSES
- § 290.0137. ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS
- § 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
- § 290.032. LUMP-SUM DISTRIBUTION TAX
- § 290.033. NET INVESTMENT INCOME TAX
- § 290.04. LIABILITY FOR TAX
- § 290.05. EXEMPT INDIVIDUALS, ORGANIZATIONS, ESTATES, TRUSTS
- § 290.06. RATES OF TAX; CREDITS
- § 290.0661. MINNESOTA CHILD TAX CREDIT
- § 290.067. DEPENDENT CARE CREDIT
- § 290.0671. MINNESOTA WORKING FAMILY CREDIT
- § 290.0672. LONG-TERM CARE INSURANCE CREDIT
- § 290.0674. MINNESOTA EDUCATION CREDIT
- § 290.0675. MARRIAGE PENALTY CREDIT
- § 290.0677. MILITARY SERVICE CREDITS
- § 290.068. CREDIT FOR INCREASING RESEARCH ACTIVITIES
- § 290.0681. CREDIT FOR HISTORIC STRUCTURE REHABILITATION
- § 290.0682. STUDENT LOAN CREDIT
- § 290.0683. MINNESOTA HOUSING TAX CREDIT
- § 290.0684. SECTION 529 PLAN CREDIT
- § 290.0685. CREDIT FOR PARENTS OF STILLBORN CHILDREN
- § 290.0686. CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S LICENSURE FIELD
- § 290.0688. CREDIT FOR SUSTAINABLE AVIATION FUEL
- § 290.0692. SMALL BUSINESS INVESTMENT CREDIT
- § 290.0693. RENTER'S CREDIT
- § 290.0694. CREDIT FOR SALES OF MANUFACTURED HOME PARKS TO COOPERATIVES
- § 290.0695. SHORT LINE RAILROAD INFRASTRUCTURE MODERNIZATION CREDIT
- § 290.07. NET INCOME; COMPUTATION, ACCOUNTING PERIOD
- § 290.0802. SUBTRACTION FOR THE ELDERLY AND DISABLED
- § 290.081. INCOME OF NONRESIDENTS, RECIPROCITY
- § 290.091. ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS
- § 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
- § 290.17. GROSS INCOME, ALLOCATION TO STATE
- § 290.172. COMMISSIONER OF REVENUE
- § 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
- § 290.26. EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT
- § 290.281. COMMON TRUST FUND
- § 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
- § 290.34. CORPORATIONS, SPECIAL PROVISIONS
- § 290.36. INVESTMENT COMPANIES; REPORT OF NET INCOME; COMPUTATION OF AMOUNT OF INCOME ALLOCABLE TO STATE
- § 290.371. NOTICE OF BUSINESS ACTIVITIES REPORT
- § 290.431. NONGAME WILDLIFE CHECKOFF
- § 290.432. CORPORATE NONGAME WILDLIFE CHECKOFF
- § 290.433. EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM CHECKOFF
- § 290.48. LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY
- § 290.491. TAX ON GAIN; DISCHARGE IN BANKRUPTCY
- § 290.62. DISTRIBUTION OF REVENUES
- § 290.92. TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS
- § 290.9201. TAX ON NONRESIDENT ENTERTAINERS
- § 290.923. TAX WITHHELD ON ROYALTIES UPON ORE
- § 290.9705. SURETY DEPOSITS REQUIRED FOR CONSTRUCTION CONTRACTS
- § 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
- § 290.9741. ELECTION BY REMIC
- § 290.9742. REMIC INCOME TAXABLE TO HOLDERS OF INTERESTS
- § 290.993. SPECIAL LIMITED ADJUSTMENT