Minnesota Income and Franchise Taxes

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Minn. Stat. § 290.01— DEFINITIONS.
Minn. Stat. § 290.02— FRANCHISE TAX ON CORPORATIONS MEASURED BY NET INCOME.
Minn. Stat. § 290.03— INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS.
Minn. Stat. § 290.04— LIABILITY FOR TAX.
Minn. Stat. § 290.05— EXEMPT INDIVIDUALS, ORGANIZATIONS, ESTATES, TRUSTS.
Minn. Stat. § 290.06— RATES OF TAX; CREDITS.
Minn. Stat. § 290.07— NET INCOME; COMPUTATION, ACCOUNTING PERIOD.
Minn. Stat. § 290.10— NONDEDUCTIBLE ITEMS.
Minn. Stat. § 290.014— JURISDICTION TO TAX IN GENERAL.
Minn. Stat. § 290.015— MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX TRADE OR BUSINESS.
Minn. Stat. § 290.17— GROSS INCOME, ALLOCATION TO STATE.
Minn. Stat. § 290.20— NET INCOME; ALLOCATION TO STATE.
Minn. Stat. § 290.21— DEDUCTIONS ALLOWED TO CORPORATIONS.
Minn. Stat. § 290.22— ESTATES AND TRUSTS, IMPOSITION OF TAX.
Minn. Stat. § 290.26— EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT.
Minn. Stat. § 290.30— FIDUCIARIES, DUTY TO PAY TAX.
Minn. Stat. § 290.31— PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS.
Minn. Stat. § 290.032— LUMP-SUM DISTRIBUTION TAX.
Minn. Stat. § 290.32— TAXES FOR PART OF YEAR, COMPUTATION.
Minn. Stat. § 290.033— NET INVESTMENT INCOME TAX.
Minn. Stat. § 290.34— CORPORATIONS, SPECIAL PROVISIONS.
Minn. Stat. § 290.36— INVESTMENT COMPANIES; REPORT OF NET INCOME; COMPUTATION OF AMOUNT OF INCOME ALLOCABLE TO STATE.
Minn. Stat. § 290.48— LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY.
Minn. Stat. § 290.62— DISTRIBUTION OF REVENUES.
Minn. Stat. § 290.067— DEPENDENT CARE CREDIT.
Minn. Stat. § 290.068— CREDIT FOR INCREASING RESEARCH ACTIVITIES.
Minn. Stat. § 290.081— INCOME OF NONRESIDENTS, RECIPROCITY.
Minn. Stat. § 290.091— ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS.
Minn. Stat. § 290.92— TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS.
Minn. Stat. § 290.093— TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS.
Minn. Stat. § 290.095— OPERATING LOSS DEDUCTION.
Minn. Stat. § 290.0121— DEPENDENT EXEMPTION.
Minn. Stat. § 290.0122— ITEMIZED DEDUCTIONS.
Minn. Stat. § 290.0123— STANDARD DEDUCTION.
Minn. Stat. § 290.0131— INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME.
Minn. Stat. § 290.0132— INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME.
Minn. Stat. § 290.0133— CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME.
Minn. Stat. § 290.0134— CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME.
Minn. Stat. § 290.0135— BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY.
Minn. Stat. § 290.0136— CERTAIN PREFERRED STOCK LOSSES.
Minn. Stat. § 290.0137— ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS.
Minn. Stat. § 290.172— COMMISSIONER OF REVENUE.
Minn. Stat. § 290.191— APPORTIONMENT OF NET INCOME.
Minn. Stat. § 290.281— COMMON TRUST FUND.
Minn. Stat. § 290.311— PARTNERSHIP GROSS INCOME.
Minn. Stat. § 290.371— NOTICE OF BUSINESS ACTIVITIES REPORT.
Minn. Stat. § 290.431— NONGAME WILDLIFE CHECKOFF.
Minn. Stat. § 290.432— CORPORATE NONGAME WILDLIFE CHECKOFF.
Minn. Stat. § 290.433— EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM CHECKOFF.
Minn. Stat. § 290.491— TAX ON GAIN; DISCHARGE IN BANKRUPTCY.
Minn. Stat. § 290.0661— MINNESOTA CHILD TAX CREDIT.
Minn. Stat. § 290.0671— MINNESOTA WORKING FAMILY CREDIT.
Minn. Stat. § 290.0672— LONG-TERM CARE INSURANCE CREDIT.
Minn. Stat. § 290.0674— MINNESOTA EDUCATION CREDIT.
Minn. Stat. § 290.0675— MARRIAGE PENALTY CREDIT.
Minn. Stat. § 290.0677— MILITARY SERVICE CREDITS.
Minn. Stat. § 290.0681— CREDIT FOR HISTORIC STRUCTURE REHABILITATION.
Minn. Stat. § 290.0682— STUDENT LOAN CREDIT.
Minn. Stat. § 290.0683— MINNESOTA HOUSING TAX CREDIT.
Minn. Stat. § 290.0684— SECTION 529 PLAN CREDIT.
Minn. Stat. § 290.0685— CREDIT FOR PARENTS OF STILLBORN CHILDREN.
Minn. Stat. § 290.0686— CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S LICENSURE FIELD.
Minn. Stat. § 290.0688— CREDIT FOR SUSTAINABLE AVIATION FUEL.
Minn. Stat. § 290.0692— SMALL BUSINESS INVESTMENT CREDIT.
Minn. Stat. § 290.0693— RENTER'S CREDIT.
Minn. Stat. § 290.0694— CREDIT FOR SALES OF MANUFACTURED HOME PARKS TO COOPERATIVES.
Minn. Stat. § 290.0695— SHORT LINE RAILROAD INFRASTRUCTURE MODERNIZATION CREDIT.
Minn. Stat. § 290.0802— SUBTRACTION FOR THE ELDERLY AND DISABLED.
Minn. Stat. § 290.0921— CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989.
Minn. Stat. § 290.0922— MINIMUM FEE; CORPORATIONS; PARTNERSHIPS.
Minn. Stat. § 290.923— TAX WITHHELD ON ROYALTIES UPON ORE.
Minn. Stat. § 290.993— SPECIAL LIMITED ADJUSTMENT.
Minn. Stat. § 290.9201— TAX ON NONRESIDENT ENTERTAINERS.
Minn. Stat. § 290.9705— SURETY DEPOSITS REQUIRED FOR CONSTRUCTION CONTRACTS.
Minn. Stat. § 290.9725— S CORPORATION.
Minn. Stat. § 290.9726— CORPORATION TAXABLE INCOME TAXED TO SHAREHOLDERS.
Minn. Stat. § 290.9727— TAX ON CERTAIN BUILT-IN GAINS.
Minn. Stat. § 290.9728— TAX ON CAPITAL GAINS.
Minn. Stat. § 290.9729— TAX ON PASSIVE INVESTMENT INCOME.
Minn. Stat. § 290.9741— ELECTION BY REMIC.
Minn. Stat. § 290.9742— REMIC INCOME TAXABLE TO HOLDERS OF INTERESTS.