Minnesota § 290.281 - COMMON TRUST FUND
Full text of Minnesota Minnesota Statutes § 290.281 — COMMON TRUST FUND, with citation guidance and answers to common questions.
§ 290.281. COMMON TRUST FUND
Subdivision 1.Not taxed; defined.
A common trust fund shall not be subject to taxation under this chapter and the definitions provided in and the provisions of section 584 of the Internal Revenue Code shall apply.
Subd. 2.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 3.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 4.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 5.
[Repealed, 1990 c 480 art 1 s 45]
Subd. 6.
[Repealed, 1982 c 523 art 1 s 72]
History:
1945 c 604 s 14; 1974 c 6 s 2; 1975 c 349 s 30; 1981 c 178 s 76; 1982 c 523 art 1 s 32; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 49; 1Sp1986 c 1 art 1 s 9; art 3 s 14; 1987 c 268 art 126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 290.281
What does Minnesota Statutes § 290.281 cover?
Section 290.281 ("COMMON TRUST FUND") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 290.281?
A common citation format is "Minnesota Statutes § 290.281" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 290.281 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.