Minn. Stat. § 290.095

OPERATING LOSS DEDUCTION.

Redline — January 1, 2023 → current. No substantive changes (formatting only).View current text →

No textual changes between these dates (any differences were source-formatting only).

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.

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Versions

Jan 1, 2025 – Jan 1, 2010
Current edition (2025)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7; 2013 c 143 art 6 s 26; 2014 c 308 art 9 s 69; 1Sp2019 c 6 art 1 s 55; 2023 c 1 s 19; 2023 c 64 art 1 s 44
Jan 1, 2023 – presentcurrentviewing
Minnesota Statutes 2023 edition (revisor.mn.gov archive)
▸ what changed
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7; 2013 c 143 art 6 s 26; 2014 c 308 art 9 s 69; 1Sp2019 c 6 art 1 s 55; 2023 c 1 s 19; 2023 c 64 art 1 s 44
Jan 1, 2019 – Jan 1, 2023
Minnesota Statutes 2019 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7; 2013 c 143 art 6 s 26; 2014 c 308 art 9 s 69; 1Sp2019 c 6 art 1 s 55
Jan 1, 2014 – Jan 1, 2019
Minnesota Statutes 2014 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7; 2013 c 143 art 6 s 26; 2014 c 308 art 9 s 69
Jan 1, 2013 – Jan 1, 2014
Minnesota Statutes 2013 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7; 2013 c 143 art 6 s 26
Jan 1, 2011 – Jan 1, 2013
Minnesota Statutes 2011 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13; 2011 c 112 art 6 s 7
Jan 1, 2010 – Jan 1, 2011
Minnesota Statutes 2010 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61; 2010 c 216 s 13
Jan 1, 2008 – Jan 1, 2010
Minnesota Statutes 2008 edition (revisor.mn.gov archive)
changes vs current →
Source credit
1945 c 604 s 28; 1957 c 769 s 2; Ex1957 c 1 art 6 s 2; Ex1959 c 70 art 3 s 8; 1961 c 259 s 1,2; 1963 c 355 s 5 -7; 1965 c 402 s 1,2; 1967 c 597 s 1 -3; 1971 c 769 s 2; 1973 c 74 s 1 -4; 1973 c 711 s 3; 1975 c 349 s 29; 1977 c 376 s 13; 1979 c 303 art 1 s 16; 1980 c 419 s 13,14; 1980 c 607 art 1 s 16,17,32; 1981 c 60 s 27; 1981 c 178 s 38; 1981 c 343 s 6 -8; 1982 c 523 art 1 s 18,19; art 29 s 2; art 40 s 7,14; 1983 c 15 s 15; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; art 2 s 21; 1985 c 210 art 2 s 3; 1985 c 248 s 70; 1Sp1985 c 14 art 1 s 38 -40; art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 1 s 9; art 3 s 7,8; 1987 c 268 art 1 s 56 -62; 1988 c 719 art 2 s 25 -28; art 3 s 4,12; 1989 c 28 s 15,25; 1Sp1989 c 1 art 10 s 23,24; 1990 c 480 art 1 s 46; 1990 c 604 art 2 s 16; 1991 c 199 art 2 s 1; 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; 1996 c 471 art 9 s 2; 1997 c 84 art 2 s 2; 1998 c 389 art 7 s 12; 1999 c 243 art 2 s 20; 1Sp2001 c 5 art 9 s 19; 2005 c 10 art 1 s 61

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