Minnesota § 290.03 - INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS
Full text of Minnesota Minnesota Statutes § 290.03 — INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS, with citation guidance and answers to common questions.
§ 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
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 290.03
What does Minnesota Statutes § 290.03 cover?
Section 290.03 ("INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS") 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 § 290.03?
A common citation format is "Minnesota Statutes § 290.03" (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 § 290.03 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.