INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS.
Applied in 4 court decisions — leading case Topash v. Commissioner of Revenue (1980)
Most recently applied in Christopher J. Wendell and Nancy A. Wendell, Relators v. Commissioner of Revenue (June 2024)
(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…
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.