Minnesota § 290.31 - PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS
Full text of Minnesota Minnesota Statutes § 290.31 — PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS, with citation guidance and answers to common questions.
§ 290.31. PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS
Subdivision 1.Partners, not partnership, subject to tax.
Except as provided under sections 289A.35, paragraph (b), and 289A.382, subdivision 3, a partnership as such shall not be subject to the income tax imposed by this chapter, but is subject to the tax imposed under section 290.0922. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
Subd. 2.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 2a.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 3.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 4.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 5.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 6.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 7.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 8.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 8a.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 9.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 10.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 11.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 12.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 13.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 14.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 15.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 16.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 17.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 18.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 19.
[Repealed, 1Sp2001 c 5 art 7 s 66]
Subd. 20.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 21.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 22.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 23.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 24.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 25.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 26.
[Repealed, 1982 c 523 art 1 s 72]
Subd. 27.Allocation of partnership income to state.
The taxable net income of the partnership shall be assigned to this state under sections 290.17 to 290.20.
Subd. 28.
[Repealed, 1980 c 419 s 46]
History:
(2394-30) 1933 c 405 s 30; Ex1937 c 49 s 20; 1939 c 446 s 13; 1945 c 596 s 2; 1945 c 604 s 30; 1947 c 635 s 11; 1955 c 406 s 1; 1981 c 60 s 18; 1981 c 178 s 77-85; 1982 c 523 art 1 s 33-36; art 40 s 14; 1983 c 207 s 43; 1983 c 342 art 1 s 30,31,43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 35-37,49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; 1987 c 268 art 1 s 83-86,126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 13,16; 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; 1Sp2017 c 1 art 13 s 12; 1Sp2021 c 14 art 2 s 12
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 290.31
What does Minnesota Statutes § 290.31 cover?
Section 290.31 ("PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS") 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 § 290.31?
A common citation format is "Minnesota Statutes § 290.31" (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 § 290.31 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.