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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1Sp2001 c 5 art 7 s 66 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1982 c 523 art 1 s 72 ]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[Repealed, 1980 c 419 s 46 ]