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Minnesota Statutes and Minnesota Rules Index (topics)

INCOME AND FRANCHISE TAXES

"Angel investment credit," Minn. Statutes 2013 116J.8737

Accountants, see ACCOUNTANTS

Accounting and bookkeeping

Annual accounting period, Minn. Statutes 2013 289A.08, 2013 290.07, 2013 290.32

Methods, Minn. Statutes 2013 290.07

Accounting and bookkeeping

Changes, approval, Minn. Rules 8007.0200

Generally, Minn. Rules 8007.0200, 8007.0300

Additional taxes, lump sum distribution tax, Minn. Statutes 2013 290.032

Adjusted gross income, Minn. Statutes 2013 462C.02, 2013 462C.03, 2013 469.012

Administration and compliance, Minn. Statutes 2013 289A.01

Aged persons, federal taxable income, subtraction, Minn. Statutes 2013 290.01, 2013 290.0802

Agents

Disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400

Practice before Revenue Department, Minn. Rules 8052.0300

Withholding, wages paid on behalf of two or more employers, Minn. Rules 8092.0900

Air carriers, apportionment of net income, Minn. Rules 8017.6000

Alternative minimum tax

Corporations, Minn. Statutes 2013 290.0921, 2013 469.1735

Definitions, Minn. Statutes 2013 290.091 to 2013 290.0922

Individuals, estates, and trusts, Minn. Statutes 2013 290.091, 2013 290.0921

Offset to Minnesota education credit, Minn. Statutes 2013 290.0674

Amended returns, husband and wife, Minn. Rules 8038.0100

Amount

Estimated taxes, see same under this topic

Franchise taxes, Minn. Statutes 2013 290.0922

Lump sum distribution tax, Minn. Statutes 2013 290.032

Substantial understatement of amount due, Minn. Statutes 2013 289A.60

Annual returns, Minn. Rules 8092.1400

Annualizing income, estimated taxes, Minn. Rules 8093.0400

Appeals

Assessment orders, Minn. Rules 8160.0630

Returns prepared by Revenue Department, Minn. Rules 8160.0620

Spouses relief, Minn. Rules 8160.0500

Apportionment of income

Air carriers, Minn. Rules 8017.6000

Formula

Petition, use of other than prescribed formula, Minn. Rules 8020.0100

Required by commissioner, Minn. Rules 8020.0150

Armed forces members

Filing requirements, Minn. Statutes 2013 289A.08

Military service credit, Minn. Statutes 2013 290.0677

Assessments

Additional assessments, Minn. Statutes 2013 289A.20, 2013 289A.38, 2013 289A.60

Armed forces members, Minn. Statutes 2013 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.06, 2013 293.07

Federal income tax amounts, Minn. Statutes 2013 289A.35

Jeopardy assessments, Minn. Statutes 2013 270C.36

Lawsuits, Minn. Statutes 2013 270C.58

Returns, filing considered assessment, Minn. Statutes 2013 289A.08

Time, limitations, Minn. Statutes 2013 270C.58, 2013 289A.38

Withholding (taxes), Minn. Statutes 2013 289A.38

Assessments

Amended returns, time limitations, Minn. Rules 8160.0300

Assessment orders, Minn. Rules 8160.0630

Date of assessment, Minn. Rules 8160.0300

Athletic teams, credits, taxes paid to other states or Canada, Minn. Statutes 2013 290.06

Attorneys

Disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400

Audits, federal income tax amounts, Minn. Statutes 2013 289A.35

Bad debts, sales and use taxes, Minn. Rules 8130.7400

Bank S corporations, nonresident shareholders, Minn. Statutes 2013 290.014

Bankruptcy, forced sales, farm business property, tax on gains, discharge, Minn. Statutes 2013 290.491

Banks, see BANKS

Beneficiaries, imposition of tax, Minn. Statutes 2013 290.22

Biotechnology and health sciences industry zones

Corporate franchise taxes, exemption, Minn. Statutes 2013 290.0921, 2013 290.0922, 2013 469.337

Exemptions, generally, Minn. Statutes 2013 290.01, 2013 469.336

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2013 469.340

Research and development credit, see same under this topic

Bonds, withholding, wages paid in bonds, Minn. Rules 8092.0400

Bonuses

Estimated taxes, Minn. Rules 8093.0500

Nonresidents, Minn. Rules 8002.0200

Border city credits, Minn. Statutes 2013 290.06

Border city new industry credit, Minn. Statutes 2013 469.1734, 2013 469.1735

Border city zones, credits

Border city zone credits, Minn. Statutes 2013 469.171, 2013 469.1734, 2013 469.1735

Refundable credits, Minn. Statutes 2013 469.171

Seed capital investment credit, Minn. Statutes 2013 116J.8732, 2013 290.06

Tax credit certificates, border cities, Minn. Statutes 2013 469.1735

Bovine tuberculosis testing credit, Minn. Statutes 2013 290.06

Businesses, see Jurisdiction to tax under this topic

Capital gains and losses, see CAPITAL GAINS AND LOSSES

Carrybacks, net operating losses, generally, Minn. Rules 8002.0200

Carryovers, net operating losses, Minn. Rules 8002.0200

Cattle owners, bovine tuberculosis testing credit, Minn. Statutes 2013 290.06

Checkoffs, see Returns under this topic

Claims, refunds, see Refunds under this topic

Collection

Delinquent taxes, Minn. Statutes 2013 270C.36

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.14

Failure to collect, criminal penalties, Minn. Statutes 2013 289A.63

Jeopardy collections, Minn. Statutes 2013 270C.36

Lawsuits, Minn. Statutes 2013 270C.58

Monetary penalties, Minn. Statutes 2013 289A.60

Underpaid taxes, Minn. Statutes 2013 289A.20

Collection

Amended returns, time limitations, Minn. Rules 8160.0300

Assessments, when no return filed, Minn. Rules 8160.0630

Commercial paper, see NEGOTIABLE INSTRUMENTS

Commissions (compensation), nonresidents, Minn. Rules 8002.0200

Community property, Minn. Rules 8038.0100

Composite income tax, Minn. Statutes 2013 289A.08

Computation of tax

Formulas, Minn. Statutes 2013 290.06

Generally, Minn. Statutes 2013 290.03

Partial year returns, Minn. Statutes 2013 290.32

Savings banks conducting life insurance business, Minn. Statutes 2013 290.093

Taxable year extending into calendar years affected by different laws, Minn. Statutes 2013 290.33

Contested cases, Minnesota education credit, eligibility, Minn. Statutes 2013 290.0679

Corporations

Additions and subtractions from federal taxable income, Minn. Statutes 2013 290.01

Affiliated corporations

Combined returns, Minn. Statutes 2013 290.07, 2013 290.34

Estimated taxes, payment, Minn. Statutes 2013 289A.26

Returns, Minn. Statutes 2013 289A.08, 2013 289A.18

Rulemaking, combined returns, Minn. Statutes 2013 289A.08

Alternative minimum tax, Minn. Statutes 2013 290.0921

Assessment, time, Minn. Statutes 2013 270C.58, 2013 289A.38

Basis of property, Minn. Statutes 2013 290.01

Border cities, seed capital investment credit, Minn. Statutes 2013 116J.8732, 2013 290.06

Contacts within state, exclusions, Minn. Statutes 2013 290.02

Credits, see same under this topic

Deductions, see same under this topic

Divested corporations, returns, due dates, Minn. Statutes 2013 289A.18

Estimated taxes, Minn. Statutes 2013 289A.26

Evasion, criminal penalties, Minn. Statutes 2013 289A.63

Franchise taxes, see same under this topic

Income subject to tax, Minn. Statutes 2013 290.05

Jurisdiction to tax, Minn. Statutes 2013 290.014, 2013 290.015

Losses created, effect, Minn. Statutes 2013 290.34

Mining or iron ore production, tax exemption, Minn. Statutes 2013 290.05, 2013 290.0922

Net operating loss deduction, see Deductions under this topic

Payment

Due dates, Minn. Statutes 2013 289A.20

Electronic payments, Minn. Statutes 2013 289A.26

Estimated taxes, Minn. Statutes 2013 289A.26

Extended delinquency, monetary penalties, Minn. Statutes 2013 289A.60

Extensions, Minn. Statutes 2013 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2013 289A.60

LIFO recapture amounts, Minn. Statutes 2013 289A.20

Overpayment, interest, Minn. Statutes 2013 289A.56

Tax liability, Minn. Statutes 2013 289A.31

Refund claims, Minn. Statutes 2013 289A.08, 2013 289A.50

Reports given, taxes paid to other states, adjustments, Minn. Statutes 2013 290.06

Returns

Affiliated or related corporations, Minn. Statutes 2013 289A.08, 2013 289A.18, 2013 290.07, 2013 290.34

Alternative minimum tax, computation, Minn. Statutes 2013 290.0921

Considered refund claims, Minn. Statutes 2013 289A.50

Disclosure, Minn. Statutes 2013 270B.03, 2013 270B.14

Divested corporations, Minn. Statutes 2013 289A.18

Due dates, Minn. Statutes 2013 289A.18

Extensions, Minn. Statutes 2013 289A.19

Filing, Minn. Statutes 2013 289A.08, 2013 290.014

Foreign operating corporations, filing exception, Minn. Statutes 2013 289A.08

Partial year returns, Minn. Statutes 2013 290.32

S corporations, composite returns, Minn. Statutes 2013 289A.08

Violations, Minn. Statutes 2013 289A.19, 2013 289A.60, 2013 289A.63

Sales factor, determination, Minn. Statutes 2013 290.191

Taxes paid to other states, credits, Minn. Statutes 2013 290.06

Who may inspect, Minn. Statutes 2013 270B.03

Create automotive recovery jobs credit

Definitions, Minn. Statutes 2013 469.310

Eligibility for credit, Minn. Statutes 2013 469.315

Generally, Minn. Statutes 2013 469.3181

Size, Minn. Statutes 2013 469.312

Zones

Designation, Minn. Statutes 2013 469.314

Duration, Minn. Statutes 2013 469.312

Credits

Allocations, Minn. Statutes 2013 290.0672, 2013 290.0674, 2013 290.0675

Alternative minimum tax, Minn. Statutes 2013 290.091, 2013 290.0921

"Angel investment credit," Minn. Statutes 2013 116J.8737

Bad debt loss, Minn. Statutes 2013 289A.40

Bovine tuberculosis testing, Minn. Statutes 2013 290.06

Carryback, extension, Minn. Statutes 2013 289A.38

Carryforward credits, Minn. Statutes 2013 297I.20

Carryover, limitations, Minn. Statutes 2013 290.06

Changes, notice, Minn. Statutes 2013 290.05

Child care credit, debts owed to state, setoff exclusion, Minn. Statutes 2013 16D.16

Create automotive recovery jobs credit, see same under this topic

Day care expenses, children, Minn. Statutes 2013 290.067

Dependent care credit, see same under this topic

Earned income tax credit, see same under this topic

Education credit, Minn. Statutes 2013 289A.31, 2013 290.0674, 2013 290.0679

Enterprise zones, credits, see same under this topic

Estimated taxes, overpayment, Minn. Statutes 2013 289A.25, 2013 289A.26

Excess credits, refunds, Minn. Statutes 2013 289A.50

Federal foreign tax credit, Minn. Statutes 2013 290.01, 2013 290.06

Federal jobs credit, Minn. Statutes 2013 290.01

Franchise taxes, Minn. Statutes 2013 290.068

Greater Minnesota internship program credit, Minn. Statutes 2013 290.06

Historic structure rehabilitation tax credit, Minn. Statutes 2013 290.0681, 2013 297I.20

Indian employment credit, Minn. Statutes 2013 290.01

Investment tax credit, Minn. Statutes 2013 290.01

Jobs credit, see same under this topic

Long-term care insurance credit, Minn. Statutes 2013 290.0672

Low-income housing credits, Minn. Statutes 2013 462A.05, 2013 462A.221 to 2013 462A.225

Marriage penalty credit, Minn. Statutes 2013 290.0675

Military service, Minn. Statutes 2013 290.0677

Net operating loss, individuals, Minn. Statutes 2013 289A.40

Nonresident individuals, see same under this topic

Refundable tax credits, Minn. Statutes 2013 13.46, 2013 270B.14, 2013 290.0677

Research activities credit, Minn. Statutes 2013 290.068

Research and development credit, see same under this topic

Returns, Minn. Statutes 2013 289A.08

S corporations, tax on built-in gains, Minn. Statutes 2013 290.9727

Schedules and tables, Minn. Statutes 2013 290.067

Seed capital investment credit, Minn. Statutes 2013 116J.8732, 2013 290.06

Small business investment tax credit, Minn. Statutes 2013 116J.8737

Taxes paid to other states or Canada, Minn. Statutes 2013 290.06

Time for taking, Minn. Statutes 2013 290.07

Transit passes, Minn. Statutes 2013 290.06

Withholding (taxes), Minn. Statutes 2013 290.92

Working family credit, see same under this topic

Young child credit, Minn. Statutes 2013 290.067

Credits

Low-income housing tax credits, Minn. Rules 4900.3646

Overpayments, Minn. Rules 8050.0100

Work incentive program (WIN), Minn. Rules 8002.0200

Data, classification, assignments of refunds, Minn. Statutes 2013 290.0679

Death

Estates, see Decedents estates under this topic

Estimated taxes, Minn. Rules 8093.0400

Husband and wife, Minn. Rules 8038.0100

Surviving spouse, estimated taxes, Minn. Rules 8093.0200

Decedents estates

Alternative minimum tax, Minn. Statutes 2013 290.091

Assessment and collection, statutes of limitations, Minn. Statutes 2013 289A.38

Basis of property, Minn. Statutes 2013 290.01

Class of taxpayer, Minn. Statutes 2013 290.03

Composite returns, Minn. Statutes 2013 289A.08

Credits, see same under this topic

Estimated tax payments, exemption, Minn. Statutes 2013 289A.25

Fiduciaries, duties, Minn. Statutes 2013 289A.08, 2013 289A.12

Final tax returns, Minn. Statutes 2013 289A.08, 2013 289A.18

Imposition of tax, Minn. Statutes 2013 290.22

Income subject to tax, Minn. Statutes 2013 290.05

Jurisdiction to tax, Minn. Statutes 2013 290.014, 2013 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2013 290.05

Net operating losses, deductions, Minn. Statutes 2013 290.095

Payment, violations, monetary penalties, Minn. Statutes 2013 289A.60

Personal representatives, Minn. Statutes 2013 289A.08, 2013 289A.12

Rates of tax, Minn. Statutes 2013 290.06

Refunds, Minn. Statutes 2013 289A.50

Returns, filing violations, monetary penalties, Minn. Statutes 2013 289A.60

Subtractions from federal taxable income, Minn. Statutes 2013 290.01

Tax liability, Minn. Statutes 2013 270C.58

Transferees of property, duties, Minn. Statutes 2013 289A.08

Withholding, Minn. Statutes 2013 290.92

Decedents estates

Overpayments, refunds, Minn. Rules 8050.0100

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Subtractions from federal taxable income, Minn. Rules 8002.0300

Withholding, Minn. Rules 8092.0400

Deductions, husband and wife, Minn. Rules 8038.0100

Deductions

Allocation, Minn. Statutes 2013 290.17

Carryover and carryback, net operating losses, Minn. Statutes 2013 290.095

Changes, notice, Minn. Statutes 2013 290.05

Charitable contributions, Minn. Statutes 2013 290.01, 2013 290.091

Corporations, Minn. Statutes 2013 290.01, 2013 290.0921, 2013 290.21

Dividends received, Minn. Statutes 2013 290.0921, 2013 290.21

Generally, Minn. Statutes 2013 290.01

Itemized deductions, Minn. Statutes 2013 290.01, 2013 290.091

MFIP applicants or participants, unearned income, Minn. Statutes 2013 256J.37

Net operating losses, Minn. Statutes 2013 290.01, 2013 290.0921, 2013 290.095, 2013 290.9727

Nondeductible items, Minn. Statutes 2013 290.10

Refunded income, Minn. Statutes 2013 290.07

Returns, Minn. Statutes 2013 289A.08

Time for taking, Minn. Statutes 2013 290.07

Unitary businesses, Minn. Statutes 2013 290.17

Deficiencies, payment, extensions, Minn. Statutes 2013 289A.30

Definitions, generally, Minn. Rules 8001.0300, 8001.9000

Definitions

Alternative minimum tax, Minn. Statutes 2013 290.091 to 2013 290.0922

Assignment of refund, Minn. Statutes 2013 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.02

Generally, Minn. Statutes 2013 290.01

Jurisdiction, Minn. Statutes 2013 290.015

Marriage penalty credit, Minn. Statutes 2013 290.0675

Military service credit, Minn. Statutes 2013 290.0677

Minnesota family investment program, Minn. Statutes 2013 256J.08

Retaliatory taxes, Minn. Statutes 2013 290.05

Revenue Recapture Act, Minn. Statutes 2013 270A.03

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2013 469.1733

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.10, 2013 293.11

Extended delinquency, monetary penalties, Minn. Statutes 2013 289A.60

Jeopardy assessments, Minn. Statutes 2013 270C.36

Refund assignments, priority, Minn. Statutes 2013 290.0679

Dependent care credit

Defined as refundable tax credit, Minn. Statutes 2013 13.46

Excess credits, refunds, Minn. Statutes 2013 289A.50

Generally, Minn. Statutes 2013 290.067

Short form returns, Minn. Statutes 2013 289A.08

Depreciation

Alternative minimum tax, basis of property, Minn. Statutes 2013 290.0921

Federal bonus depreciation deduction, Minn. Statutes 2013 290.01, 2013 290.091, 2013 290.0921

Modifications, corporations, Minn. Statutes 2013 290.01, 2013 290.0921

Determination of tax, restoration of amounts received under claim of right, Minn. Rules 8007.0300

Disabled persons, federal taxable income, subtraction, Minn. Statutes 2013 290.01, 2013 290.0802

Discharge of indebtedness income, corporations, individuals, additions to and subtractions from federal taxable income, Minn. Statutes 2013 290.01

Disclosure

Assignment of refunds, Minn. Statutes 2013 290.0679

Returns, Minn. Statutes 2013 270B.131

Dissolution of marriage, Minn. Rules 8038.0100, 8093.0200

Dividends, see DIVIDENDS

Domicile, defined, Minn. Rules 8001.0300

Earned income tax credit

Debts owed to state, setoff exclusion, Minn. Statutes 2013 16D.16

Defined as refundable tax credit, Minn. Statutes 2013 13.46

Dependent care credit, allocation, Minn. Statutes 2013 290.067

Federal health insurance credit, state health care program enrollees, assignment to state, federal waivers, Minn. Statutes 2013 256.362

Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.20, 2013 256J.21, 2013 256J.45

Working family credit, Minn. Statutes 2013 256J.20

Education credit, Minn. Statutes 2013 289A.31, 2013 290.0674, 2013 290.0679

Educational institutions, exempt property subject to tax

Assessments, Minn. Statutes 2013 293.06, 2013 293.07

Collection, erroneous, refunds, Minn. Statutes 2013 293.14

Definitions, Minn. Statutes 2013 293.02

Delinquent taxes, orders, prima facie evidence, Minn. Statutes 2013 293.10

Evasion, penalties, perjury, Minn. Statutes 2013 293.12

Generally, Minn. Statutes 2013 293.01 to 2013 293.14

Income reserved to donor, tax on, Minn. Statutes 2013 293.01

Interest, Minn. Statutes 2013 293.09, 2013 293.11

Orders, delinquent taxes, Minn. Statutes 2013 293.10

Payment, Minn. Statutes 2013 293.01, 2013 293.08, 2013 293.09, 2013 293.14

Place of taxation, Minn. Statutes 2013 293.03

Rate, Minn. Statutes 2013 293.01

Records, Minn. Statutes 2013 293.13

Refunds, erroneous collections, Minn. Statutes 2013 293.14

Reports about, Minn. Statutes 2013 293.04 to 2013 293.07, 2013 293.12

Returns, false returns, penalties, perjury, Minn. Statutes 2013 293.12

Revenue Department, duties, Minn. Statutes 2013 293.06, 2013 293.07, 2013 293.13

Revenues, Minn. Statutes 2013 293.14

Tax liens, Minn. Statutes 2013 293.03, 2013 293.11

Tax notices, delinquency, Minn. Statutes 2013 293.11

Violations and penalties, Minn. Statutes 2013 293.07 to 2013 293.09, 2013 293.12, 2013 293.13

Withholding by educational institution, Minn. Statutes 2013 293.09

Entertainment taxes

Generally, Minn. Statutes 2013 290.9201

Overpayments, Minn. Statutes 2013 289A.50, 2013 289A.56

Payment, Minn. Statutes 2013 289A.20, 2013 289A.31, 2013 289A.60, 2013 290.9201

Refunds, Minn. Statutes 2013 289A.50, 2013 289A.56

Returns

Due dates, Minn. Statutes 2013 289A.18

Extensions, Minn. Statutes 2013 289A.19

Filing, Minn. Statutes 2013 289A.08, 2013 290.9201

Filing violations, monetary penalties, Minn. Statutes 2013 289A.60

Withholding

Generally, Minn. Statutes 2013 290.92, 2013 290.9201

Interest, Minn. Statutes 2013 289A.56

Overpayments, Minn. Statutes 2013 289A.50, 2013 289A.56

Payment, due dates, Minn. Statutes 2013 289A.20

Refunds, Minn. Statutes 2013 289A.50

Returns, filing, Minn. Statutes 2013 289A.09, 2013 289A.18, 2013 289A.19, 2013 290.9201

Statements, providing to payees, Minn. Statutes 2013 289A.09, 2013 290.9201

Estates, see Decedents estates under this topic

Estimated taxes

Due dates, Minn. Statutes 2013 289A.56

Electronic payments, exemption, Minn. Statutes 2013 270C.42

Generally, Minn. Statutes 2013 289A.25, 2013 289A.26

Partnerships, composite estimates, Minn. Statutes 2013 289A.08

Payment, Minn. Statutes 2013 289A.25, 2013 289A.26, 2013 289A.50

Short taxable years, Minn. Statutes 2013 289A.25

Unemployment insurance benefit applicants, filing, Minn. Statutes 2013 268.145

Estimated taxes

Amount to be paid, Minn. Rules 8093.0500

Credits, Minn. Rules 8050.0100

Exceptions, Minn. Rules 8093.0500

Installments, underpayment, Minn. Rules 8093.0500

Partial years, individuals, Minn. Rules 8093.0600

Payment with refunds, Minn. Rules 8050.0100

Short taxable years, Minn. Rules 8093.0400

Unitary group franchise taxes, Minn. Rules 8019.0405

Evasion, corporations, Minn. Rules 8034.0100

Evasion

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.12

Felony, Minn. Statutes 2013 289A.63

Jeopardy assessment, Minn. Statutes 2013 270C.36

Partnership income, partner's distributive share, Minn. Statutes 2013 290.311

Exemptions

Agricultural resource loan guaranty program bonds, interest, Minn. Statutes 2013 41A.05

Alternative minimum tax, Minn. Statutes 2013 290.0921

Common trust funds, Minn. Statutes 2013 290.281

Entertainment entities, Minn. Statutes 2013 290.9201

Entities claiming, Minn. Statutes 2013 290.05

Exempt entities subject to tax under Internal Revenue Code, Minn. Statutes 2013 290.05

Exempt revenues, Minn. Statutes 2013 290.05

Financial asset securitization investment trusts, Minn. Statutes 2013 290.9743

Fraternal benefit societies, Minn. Statutes 2013 64B.24

Great Lakes Commission, Minn. Statutes 2013 1.21

Health Coverage Reinsurance Association, Minn. Statutes 2013 62L.13

Hennepin County supplemental retirement program, shares, Minn. Statutes 2013 383B.51

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2013 136A.39

Housing Finance Agency, Minn. Statutes 2013 462A.19

Individual retirement accounts, Minn. Statutes 2013 290.26

Insolvent farmers, Minn. Statutes 2013 290.491

Intermediate School District 287 (Hennepin County) bonds, Minn. Statutes 2013 136D.281

Intermediate School District 916 (Northeast Metro) bonds, Minn. Statutes 2013 136D.741

Intermediate School District 917 (Dakota County) bonds, Minn. Statutes 2013 136D.88

Investigation by Revenue Department, Minn. Statutes 2013 290.05

Job opportunity building zones, see same under this topic

Metropolitan Council, Minn. Statutes 2013 473.448

Minnesota Risk Adjustment Association, Minn. Statutes 2013 62Q.03

Nonresident entertainers, Minn. Statutes 2013 290.9201

Real estate mortgage investment conduits, Minn. Statutes 2013 290.9741

Regional railroad authorities, Minn. Statutes 2013 398A.05

Revocation, Minn. Statutes 2013 290.05

Rural Finance Authority, Minn. Statutes 2013 41B.20

S corporations, Minn. Statutes 2013 290.9728

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2013 458A.09

State income taxes, Hennepin County supplemental retirement program, Minn. Statutes 2013 383B.51

State university revenue bonds, interest, Minn. Statutes 2013 136F.98

Volunteer firefighter relief associations, supplemental benefits in lieu of lump sum distribution exclusion, Minn. Statutes 2013 424A.10

Exemptions

Agricultural business enterprise loan program, Minn. Rules 1652.0040, 1652.0060, 1652.0080

Agricultural development bonds, beginning farmer loan program, Minn. Rules 1650.0501, 1650.0531, 1650.0551, 1650.0571

Interest income, Minn. Rules 8002.0300

Investment securities, enumerated, Minn. Rules 8002.0300

Withholding, Minn. Rules 8092.0700

Extensions

Assessment period, federal adjusted gross income, incorrect determination, Minn. Statutes 2013 289A.38

Assessments, taxpayer agreements, Minn. Statutes 2013 289A.42

Credits, carryback, Minn. Statutes 2013 289A.18

Federal extensions, Minn. Statutes 2013 289A.19

Federal withholding or income taxes, Minn. Statutes 2013 289A.42, 2013 290.05

Information returns, Minn. Statutes 2013 289A.19

Notice, Minn. Statutes 2013 290.05

Payment, Minn. Statutes 2013 289A.30

Refund claims, taxpayer agreements, Minn. Statutes 2013 289A.42

Returns, filing, Minn. Statutes 2013 289A.19, 2013 289A.30, 2013 289A.39

Federal adjusted gross income

Defined, Minn. Statutes 2013 290.067

Incorrect determination, extension of assessment period, Minn. Statutes 2013 289A.38

Federal adjusted gross income

Husband and wife, Minn. Rules 8038.0100

Net operating losses, carryback or carryover, Minn. Rules 8002.0200

Federal earned income tax credit, see Earned income tax credit under this topic

Federal foreign tax credit

Generally, Minn. Statutes 2013 290.06

Subnational foreign taxes carryover, subtraction from federal taxable income, Minn. Statutes 2013 290.01

Federal income taxes

Changes, notice to Revenue Department, Minn. Statutes 2013 289A.38

Exempt organizations, see Exemptions under this topic

Low-income housing credits, Minn. Statutes 2013 462A.05, 2013 462A.221 to 2013 462A.225

Management and Budget Department, duties, Minn. Statutes 2013 16A.13

Payroll taxes, withholding, Minn. Statutes 2013 16A.13

Public retirement plans, employee contribution pick ups, treatment, Minn. Statutes 2013 356.62

Returns, see same under this topic

Unemployment insurance benefit applicants, tax liability, Minn. Statutes 2013 268.145

Federal income taxes

Husband and wife, deductions, Minn. Rules 8038.0100

Subtractions from, Minn. Rules 8002.0300

Federal Insurance Contributions Act (FICA), payments, business expenses allowed, MFIP self-employed participants, Minn. Statutes 2013 256J.37

Federal land occupants, right to tax, Minn. Statutes 2013 1.042

Federal laws, effective dates, Minn. Statutes 2013 290.01

Federal taxable income, subtractions from, Minn. Rules 8002.0300

Federal taxable income

Additions to, Minn. Statutes 2013 290.01

Interest on municipal or Indian tribe obligations, policy of state, Minn. Statutes 2013 289A.50

Subtractions from, Minn. Statutes 2013 290.01, 2013 290.0802

Fees, paper returns, filing fees, Minn. Statutes 2013 289A.08

Fiduciaries, see FIDUCIARIES

Fiduciary income taxes

Assessment and collection, statutes of limitations, Minn. Statutes 2013 270C.58, 2013 289A.38

Fiduciary capacity, notice, Minn. Statutes 2013 290.30

Payment

Due dates, Minn. Statutes 2013 289A.20

Duty to pay, Minn. Statutes 2013 290.30

Electronic payments, Minn. Statutes 2013 289A.20

Extended delinquency, monetary penalties, Minn. Statutes 2013 289A.60

Extensions, Minn. Statutes 2013 289A.30

Failure to pay, monetary penalties, Minn. Statutes 2013 289A.60

Liability, Minn. Statutes 2013 270C.58, 2013 290.04

Overpayment, interest, Minn. Statutes 2013 289A.56

Returns, Minn. Statutes 2013 289A.08, 2013 289A.12, 2013 289A.18, 2013 289A.19, 2013 289A.60

Tax liability, fiduciary relationship, effect, Minn. Statutes 2013 290.04

Withholding, Minn. Statutes 2013 290.92

Financial asset securitization investment trusts

Exceptions, Minn. Statutes 2013 290.015

Exemption, Minn. Statutes 2013 290.9743

Imposition of tax, Minn. Statutes 2013 290.9744

Foreign states, see FOREIGN STATES

Forms, nongame wildlife checkoff, Minn. Statutes 2013 289A.08, 2013 290.431, 2013 290.432

Forms

Form M-115 (reciprocity exclusion), Minn. Rules 8002.0200

Form MW-6 (withholding exemption certificate), Minn. Rules 8002.0200

Returns, Minn. Rules 8019.0405

Franchise taxes

Adjustments, Minn. Statutes 2013 290.0922

Alternative minimum tax, see same under this topic

Border city zone credits, Minn. Statutes 2013 469.1735

Credits, research credit, Minn. Statutes 2013 290.068

Delinquent taxes, notice, Minn. Statutes 2013 270C.725

Generally, Minn. Statutes 2013 290.0922

Imposition of tax, Minn. Statutes 2013 290.02, 2013 290.0921, 2013 290.0922

Measurement by net income, Minn. Statutes 2013 290.02

Rate, Minn. Statutes 2013 290.06

Waivers, Minn. Statutes 2013 290.9729

Future estates, imposition of tax, Minn. Statutes 2013 290.22

Generally, Minn. Statutes 2013 290.01 to 2013 290.9742

Gifts, wildlife checkoff, Minn. Rules 8043.0200

Greater Minnesota internship program credit, Minn. Statutes 2013 290.06

Gross income, nonresidents and part-year residents, Minn. Rules 8002.0200

Gross income

Allocation to state, Minn. Statutes 2013 290.17, 2013 290.9201

Changes, notice, Minn. Statutes 2013 290.05

Computation, partners, Minn. Statutes 2013 290.311

Generally, Minn. Statutes 2013 290.17

Omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2013 289A.38

Returns, Minn. Statutes 2013 289A.08

Heads of households, rates of tax, Minn. Statutes 2013 290.06

Hearings, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.06

Husband and wife

Estimated taxes, Minn. Rules 8093.0200

Returns, Minn. Rules 8038.0100

Splitting income, Minn. Rules 8038.0100

Imposition of tax

Alternative minimum tax, see same under this topic

Business activities reports not a factor, Minn. Statutes 2013 290.371

Classes of taxpayers, Minn. Statutes 2013 290.03

Entertainment taxes, Minn. Statutes 2013 290.9201

Financial asset securitization investment trusts, Minn. Statutes 2013 290.9744

Franchise taxes, see same under this topic

Generally, Minn. Statutes 2013 290.05, 2013 290.22

S corporations, Minn. Statutes 2013 290.9725 to 2013 290.9729

Improvements, see IMPROVEMENTS

Income, Minn. Statutes 2013 290.067

Incorporation by reference, internal revenue code, Minn. Rules 8001.9000

Individuals

Additions and subtractions from federal taxable income, Minn. Statutes 2013 290.01

Alternative minimum tax, Minn. Statutes 2013 290.091

Armed forces members, Minn. Statutes 2013 289A.39

Assessment, time, Minn. Statutes 2013 270C.58, 2013 289A.38

Basis of property, Minn. Statutes 2013 290.01

Cash in excess of 10,000 dollars, person in possession, presumptions, Minn. Statutes 2013 290.48

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2013 289A.50

Class of taxpayer, Minn. Statutes 2013 290.03

Credits, see same under this topic

Estimated taxes, see same under this topic

Income subject to tax, Minn. Statutes 2013 290.05

Jurisdiction to tax, Minn. Statutes 2013 290.014

Mining or iron ore production, tax exemption, Minn. Statutes 2013 290.05

Net operating loss carryback, refund or credit, Minn. Statutes 2013 289A.40

Net operating losses, deductions, Minn. Statutes 2013 290.095

Nonresident individuals, see same under this topic

Notice given, extensions, or changes to tax status or return information, Minn. Statutes 2013 290.05

Part-year resident individuals, see same under this topic

Payment, Minn. Statutes 2013 289A.20, 2013 289A.31, 2013 289A.56, 2013 289A.60

Rates of tax, Minn. Statutes 2013 290.06

Refunds, defined, Minn. Statutes 2013 270A.03

Returns, Minn. Statutes 2013 289A.08, 2013 289A.18, 2013 289A.60

Individuals

Estimated taxes

Exceptions, Minn. Rules 8093.0500

Partial years, Minn. Rules 8093.0400

Short taxable years, Minn. Rules 8093.0600

Gross income, computation, Minn. Rules 8002.0200

Partial year, estimated taxes, Minn. Rules 8093.0400

Subtractions from federal taxable income, Minn. Rules 8002.0300

Information returns, hospices, Minn. Rules 4664.0010

Information returns

Filing, Minn. Statutes 2013 289A.12, 2013 289A.18, 2013 289A.19, 2013 289A.60

Statements to payees, Minn. Statutes 2013 289A.12

Installment payments, overpayments, Minn. Rules 8050.0100

Instruction books, Minn. Statutes 2013 289A.08

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2013 60K.43

Interest

Armed forces members, Minn. Statutes 2013 289A.39

Delinquent balances, reciprocity with Wisconsin, Minn. Statutes 2013 290.081

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.09, 2013 293.11, 2013 293.14

Extensions, Minn. Statutes 2013 289A.19

Overpayment, Minn. Statutes 2013 289A.56

Payment, liability, Minn. Statutes 2013 270C.58, 2013 289A.31

Substantial understatement of amount due, Minn. Statutes 2013 289A.60

Interest

Amended returns, Minn. Rules 8160.0300

Assessments, when no return filed, Minn. Rules 8160.0630

Inventories, see INVENTORIES

Investigations, entities claiming exemptions, Minn. Statutes 2013 290.05

Itemized deductions, individuals, estates, and trusts

Alternative minimum tax, Minn. Statutes 2013 290.091

Subtractions from federal taxable income, Minn. Statutes 2013 290.01

Jeopardy assessments or collections, delinquent taxes, Minn. Statutes 2013 270C.36

Job opportunity building zones

Corporate franchise taxes, exemption, Minn. Statutes 2013 290.0921, 2013 290.0922, 2013 469.317

Exemptions, generally, Minn. Statutes 2013 290.01, 2013 469.315

Individual income tax exemption, Minn. Statutes 2013 469.316

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2013 469.319

Subtractions from federal taxable income, Minn. Statutes 2013 290.01

Jobs credit

Biotechnology and health sciences industry zones

Eligibility, Minn. Statutes 2013 290.06, 2013 469.336

Generally, Minn. Statutes 2013 469.338

Maximum amount, Minn. Statutes 2013 469.335

Repayment obligation, Minn. Statutes 2013 469.340

Job opportunity building zones

Dependent care credit, offset, Minn. Statutes 2013 290.067

Eligibility, Minn. Statutes 2013 290.06, 2013 469.315

Generally, Minn. Statutes 2013 469.318

Repayment obligation, Minn. Statutes 2013 469.319

Working family credit, offset, Minn. Statutes 2013 290.0671

Joint refunds, proportional ownership, Minn. Statutes 2013 270A.03

Joint returns, husband and wife, joint and several liability, Minn. Rules 8160.0500

Joint returns

Assessments, orders, Minn. Statutes 2013 289A.37

Child support or maintenance debtors, withholding of refunds, Minn. Statutes 2013 289A.50

Dependent care credit, Minn. Statutes 2013 290.067

Innocent spouse relief, Minn. Statutes 2013 289A.31

Married persons, filing, Minn. Statutes 2013 289A.08

Payment, liability, Minn. Statutes 2013 289A.31

Rates of tax, Minn. Statutes 2013 290.06

Signatures, Minn. Statutes 2013 289A.08

Subtraction for elderly and disabled, Minn. Statutes 2013 290.0802

Judgments, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.11

Jurisdiction to tax

Generally, Minn. Statutes 2013 290.014, 2013 290.015

Minimum contacts, Minn. Statutes 2013 290.015, 2013 290.02

Trade or business income, Minn. Statutes 2013 290.17

Labor, see LABOR AND EMPLOYMENT

Laid-off workers, exclusions and exemptions from state income taxes, Minn. Statutes 2013 290.01

Lawsuits

Assessment and collection, statutes of limitations, Minn. Statutes 2013 270C.58

Assignments of refunds, Minn. Statutes 2013 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.09, 2013 293.11

Venue, Minn. Statutes 2013 289A.63

Legacies, lottery, Minn. Rules 7857.6000

Liens, taxes, educational institutions, Minn. Statutes 2013 293.03, 2013 293.11

Limitation of actions, refunds, Minn. Rules 8050.0100

Limited liability company

Gross income, allocation to state, Minn. Statutes 2013 290.17

Jurisdiction to tax, Minn. Statutes 2013 290.014

Local governments, new taxes, Minn. Statutes 2013 477A.016

Long-term care insurance credit, Minn. Statutes 2013 290.0672

Low-income housing tax credits, economic development and housing challenge program, in-kind contributions, Minn. Rules 4900.3646

Low-income housing tax credits

Allocation to cities and counties, Minn. Statutes 2013 462A.222

Allocation to nonprofit organizations, Minn. Statutes 2013 462A.223

Definitions, Minn. Statutes 2013 462A.221

Loans for, Minn. Statutes 2013 462A.05

Notice requirements, Minn. Statutes 2013 462A.225

Lump sum distributions tax

Computation, Minn. Statutes 2013 290.032

Credits, taxes paid to other states or Canada, Minn. Statutes 2013 290.06

Defined as income, Minn. Statutes 2013 290.067

Nonresident individuals, exemption, Minn. Statutes 2013 290.032

Reductions or offsets, elderly and disabled persons, Minn. Statutes 2013 290.0802

Mail order sales, single sales factor apportionment formula, Minn. Statutes 2013 290.191

Marriage penalty credit, Minn. Statutes 2013 290.0675

Married persons

Rates of tax, Minn. Statutes 2013 290.06

Subtraction for elderly and disabled, Minn. Statutes 2013 290.0802

Metropolitan Council, exemption, Minn. Statutes 2013 473.448

Military service credit, Minn. Statutes 2013 290.0677

Mining companies

Assessment and collection, statutes of limitations, Minn. Statutes 2013 289A.38

Payment, Minn. Statutes 2013 289A.20, 2013 289A.56, 2013 289A.60

Penalties, civil, Minn. Statutes 2013 289A.60

Returns, filing, Minn. Statutes 2013 289A.08, 2013 289A.18, 2013 289A.19, 2013 289A.60

Substantial understatement of liability, monetary penalties, Minn. Statutes 2013 289A.60

Tax liability, Minn. Statutes 2013 289A.31, 2013 289A.60

Minnesota education credit

Assignment of refunds, Minn. Statutes 2013 290.0679

Generally, Minn. Statutes 2013 290.0674

Third-party vendors, liability for overpayments, Minn. Statutes 2013 289A.31

Motor vehicles, see MOTOR VEHICLES

Net income

Allocation to state, Minn. Statutes 2013 290.17, 2013 290.20

Apportionment formulas, Minn. Statutes 2013 290.191, 2013 290.20

Computation, Minn. Statutes 2013 290.07

Reports about, investment companies, Minn. Statutes 2013 290.36

Net operating losses

Carryback or carryover, Minn. Rules 8002.0200

Husband and wife, income tax returns, Minn. Rules 8038.0100

Noncash remuneration, withholding, Minn. Rules 8092.1200

Nondeductible items

Additions to federal taxable income, Minn. Statutes 2013 290.01

Enumerated, Minn. Statutes 2013 290.10

Nongame wildlife checkoff

Corporations, Minn. Statutes 2013 290.432

Individuals, Minn. Statutes 2013 290.431

Long and short form returns, Minn. Statutes 2013 289A.08

Written notice from tax preparers, Minn. Statutes 2013 270C.445

Nongame wildlife checkoff, Minn. Rules 8043.0200

Nonresident entertainers, see Entertainment taxes under this topic

Nonresident individuals

Class of taxpayer, Minn. Statutes 2013 290.03

Credits, allocation, Minn. Statutes 2013 290.0672, 2013 290.0674, 2013 290.0675

Dependent care credit, allocation, Minn. Statutes 2013 290.067

Estimated taxes, Minn. Statutes 2013 289A.25

Gross income, Minn. Statutes 2013 290.081, 2013 290.17

Jurisdiction to tax, Minn. Statutes 2013 290.014

Lump sum distribution tax, exemption, Minn. Statutes 2013 290.032

Retirement income, exemption, Minn. Statutes 2013 290.17

Returns, filing, Minn. Statutes 2013 289A.08, 2013 290.014

Tax liability, computation, Minn. Statutes 2013 290.06

Withholding, exemption, Minn. Statutes 2013 290.92

Working family credit, allocation, Minn. Statutes 2013 290.0671

Nonresidents

Assignable income, Minn. Rules 8001.0300

Certain persons deemed nonresidents, Minn. Rules 8001.0300

Claims of nonresidency, records, Minn. Rules 8001.0300

Gross income, computation, Minn. Rules 8002.0200

Notice requirements, Minn. Rules 8160.0500

Orders

Assessment orders, failure to pay, monetary penalties, Minn. Statutes 2013 289A.60

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.10

Organ donors, federal taxable income, subtractions, Minn. Statutes 2013 290.01

Overpayment

Alternative minimum taxable income, subtraction, Minn. Statutes 2013 290.091

Entertainment taxes, Minn. Statutes 2013 289A.50, 2013 289A.56

Individuals, estates, and trusts, subtractions from federal taxable income, Minn. Statutes 2013 290.01

Interest, Minn. Statutes 2013 289A.56

Overpayments, Minn. Rules 8050.0100

Part-year resident individuals

Alternative minimum tax, Minn. Statutes 2013 290.091

Credits, see same under this topic

Days spent outside of state, record keeping, Minn. Statutes 2013 290.01

Dependent care credit, allocation, Minn. Statutes 2013 290.067

Gross income, allocation to state, Minn. Statutes 2013 290.17

Tax liability, computation, Minn. Statutes 2013 290.06

Working family credit, allocation, Minn. Statutes 2013 290.0671

Partial years, estimated taxes, Minn. Rules 8093.0400, 8093.0600

Partnerships

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2013 289A.08, 2013 289A.25

Franchise taxes, Minn. Statutes 2013 290.0922

Jurisdiction to tax, Minn. Statutes 2013 290.014, 2013 290.015

Minimum fees, computation, Minn. Statutes 2013 290.0922

Payment, violations, monetary penalties, Minn. Statutes 2013 289A.60

Research and development credit, Minn. Statutes 2013 469.339

Research credit, Minn. Statutes 2013 290.068

Returns

Automatic extensions, Minn. Statutes 2013 289A.19

Due dates, Minn. Statutes 2013 289A.18

Filing, Minn. Statutes 2013 289A.08, 2013 289A.09, 2013 290.014

Filing violations, monetary penalties, Minn. Statutes 2013 289A.60

Nonresident partners, composite returns, Minn. Statutes 2013 289A.08

Signatures, Minn. Statutes 2013 289A.08, 2013 289A.09

Statements, providing to partners, Minn. Statutes 2013 289A.09

Tax liability, Minn. Statutes 2013 289A.31

Violations, Minn. Statutes 2013 289A.60, 2013 289A.63

Withholding (taxes)

Nonresident partners, Minn. Statutes 2013 290.92

Payment, Minn. Statutes 2013 289A.20, 2013 289A.60

Returns, filing, Minn. Statutes 2013 289A.60

Tax liens, Minn. Statutes 2013 290.92

Partnerships

Gross income, computation, Minn. Rules 8002.0200

Physical presence test, exemption, Minn. Rules 8001.0300

Passive investment income, Minn. Statutes 2013 290.9729

Payment, state facility clients or residents, gross income deductions, Minn. Rules 9515.2300

Payment

Accounting period change, Minn. Statutes 2013 290.07

Corporations, returns, filing extension, Minn. Statutes 2013 289A.19

Due dates, Minn. Statutes 2013 289A.20, 2013 290.0922

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.08, 2013 293.09, 2013 293.14

Electronic payments, Minn. Statutes 2013 270C.42, 2013 289A.20, 2013 289A.26, 2013 289A.60

Entertainment taxes, Minn. Statutes 2013 289A.20, 2013 289A.31, 2013 290.9201

Estimated taxes, Minn. Statutes 2013 268.145, 2013 289A.25, 2013 289A.26

Extensions, Minn. Statutes 2013 289A.30

Failure to pay, Minn. Statutes 2013 168.27, 2013 289A.60, 2013 289A.63

Liability, see Tax liability under this topic

LIFO recapture amounts, Minn. Statutes 2013 289A.20

Mining companies, returns, filing extension, Minn. Statutes 2013 289A.19

Nonresident contractors, cash surety or bond, Minn. Statutes 2013 290.9705

Overpayment, see same under this topic

Partnerships, resident partners, pro rata share, Minn. Statutes 2013 290.06

S corporation shareholders, pro rata share, Minn. Statutes 2013 290.06

Specific taxes, see specific entries under this topic

Taxes paid or accrued within taxable year, deductions for, federal taxable income, Minn. Statutes 2013 290.01

Taxes paid to other states or Canada, credits, Minn. Statutes 2013 290.06

Underpayment, Minn. Statutes 2013 289A.20

Payroll period, withholding, Minn. Rules 8092.0100

Penalties (monetary)

Armed forces members, Minn. Statutes 2013 289A.39

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.07, 2013 293.08, 2013 293.12, 2013 293.14

Extensions, Minn. Statutes 2013 289A.19

Generally, Minn. Statutes 2013 289A.60

Payment, liability, Minn. Statutes 2013 270C.58, 2013 289A.31

Penalties (monetary)

Amended returns, Minn. Rules 8160.0300

Assessments, when no return filed, Minn. Rules 8160.0630

Place of taxation, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.03

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Presumptions, domicile, Minn. Rules 8001.0300

Presumptions

Cash in excess of 10,000 dollars, person in possession, jeopardy assessment, Minn. Statutes 2013 290.48

Individual income taxes, late payment, reasonable cause, Minn. Statutes 2013 289A.60

Minimum contacts required to tax trade or business, Minn. Statutes 2013 290.015

Taxable net income, allocation to state, Minn. Statutes 2013 290.20

Prima facie evidence, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.10

Property, Minn. Statutes 2013 290.015

Rates

Alternative minimum tax, Minn. Statutes 2013 290.0921

Cash in excess of 10,000 dollars, Minn. Statutes 2013 290.48

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.01

Entertainment taxes, Minn. Statutes 2013 290.9201

Franchise taxes, Minn. Statutes 2013 290.02, 2013 290.06

Generally, Minn. Statutes 2013 290.03

Inflation adjustments, tax brackets, Minn. Statutes 2013 290.06

S corporations, Minn. Statutes 2013 290.9725 to 2013 290.9729

Schedules, Minn. Statutes 2013 290.06

Tax-exempt organizations, taxable income or revenues, Minn. Statutes 2013 290.05

Rebate, Minn. Statutes 2013 16A.46, 2013 256.028

Reciprocity, Minn. Statutes 2013 290.081, 2013 290.92

Reciprocity, Minn. Rules 8002.0200

Records and record keeping, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.13

Refundable tax credits, see Credits under this topic

Refunds

Armed forces members, death while serving, Minn. Statutes 2013 289A.39

Assignment, Minn. Statutes 2013 290.0679

Bad debt loss, Minn. Statutes 2013 289A.40

Biotechnology and health sciences industry zones, Minn. Statutes 2013 469.338, 2013 469.339, 2013 469.340

Corporations, subtractions from federal taxable income, Minn. Statutes 2013 290.01

Denial, administrative review, Minn. Statutes 2013 289A.50

Dissolution of marriage, notice, Minn. Statutes 2013 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.14

Entertainment taxes, Minn. Statutes 2013 289A.50, 2013 289A.56

Erroneous collections, Minn. Statutes 2013 289A.50, 2013 293.14

Filing claims, suspension during disability period, Minn. Statutes 2013 289A.40

Form prepared by Revenue Department, Minn. Statutes 2013 289A.50

Individual income tax refunds, defined, Minn. Statutes 2013 270A.03

Innocent spouse relief, Minn. Statutes 2013 289A.31

Interest overpayments, Minn. Statutes 2013 289A.50

Job opportunity building zones, credits exceeding liability, Minn. Statutes 2013 469.318, 2013 469.319

Joint refunds, proportional ownership, Minn. Statutes 2013 270A.03

MFIP property limitations, exclusion, Minn. Statutes 2013 256J.20, 2013 256J.21

Minnesota education credit, Minn. Statutes 2013 290.0674, 2013 290.0679

Net operating loss, Minn. Statutes 2013 289A.40, 2013 290.095

Offsets, Minn. Statutes 2013 256.019, 2013 256J.08, 2013 256J.15

Payable from general fund, Minn. Statutes 2013 290.62

Returns considered as, Minn. Statutes 2013 289A.50

Statutes of limitations, Minn. Statutes 2013 289A.40

Tax credits, see Credits under this topic

Third-party vendors, liability for overpayments, Minn. Statutes 2013 289A.31

Timely filing, Minn. Statutes 2013 289A.40

Withholding from, Minn. Statutes 2013 289A.50

Refunds

Joint refunds, allocation, Minn. Rules 8165.0400

Overpayments, Minn. Rules 8050.0100

Unitary group franchise taxes, Minn. Rules 8019.0405, 8019.0500

Reports about

Educational institutions, exempt property subject to tax, see same under this topic

Tax incidence biennial reports, Minn. Statutes 2013 270C.13

Research activities credit, Minn. Statutes 2013 290.068

Research and development credit, biotechnology and health sciences industry zones

Eligibility, Minn. Statutes 2013 469.336

Generally, Minn. Statutes 2013 290.06, 2013 469.339

Maximum amount, Minn. Statutes 2013 469.335

Repayment obligation, Minn. Statutes 2013 469.340

Residents

Generally, see Individuals under this topic

Nonresident individuals, see same under this topic

Part-year resident individuals, see same under this topic

Residents, Minn. Rules 8001.0300

Restoration, amounts received under claim of right, Minn. Rules 8007.0300

Returns

Amended returns, Minn. Statutes 2013 289A.38, 2013 469.319, 2013 469.340

Attachments, amended property tax refund returns, Minn. Statutes 2013 289A.38

Certified copies, evidence, admissibility, Minn. Statutes 2013 270C.20

Checkoffs, Minn. Statutes 2013 10A.31, 2013 270C.445, 2013 289A.08, 2013 290.431, 2013 290.432

Composite returns, Minn. Statutes 2013 289A.08, 2013 289A.60

Copies, Minn. Statutes 2013 290.0679, 2013 290.081

Corporations, see same under this topic

Dental practice donation program, tax status, statements, Minn. Statutes 2013 256.959

Disclosure, Minn. Statutes 2013 270B.131, 2013 270B.14, 2013 270B.18

Disposition, Minn. Statutes 2013 270C.20

Due dates, Minn. Statutes 2013 289A.18, 2013 290.07

Educational institutions, exempt property subject to tax, false returns, penalties, perjury, Minn. Statutes 2013 293.12

Entertainment taxes, see same under this topic

Extensions, Minn. Statutes 2013 289A.19, 2013 289A.39

Failure to file, penalties, Minn. Statutes 2013 289A.60, 2013 289A.63

False or fraudulent returns, Minn. Statutes 2013 289A.63

Federal tax returns, Minn. Statutes 2013 289A.08, 2013 289A.38, 2013 289A.60

Filing, Minn. Statutes 2013 273.124, 2013 289A.08, 2013 290.014

Fractional year returns, Minn. Statutes 2013 289A.08, 2013 290.32

Franchise taxes, Minn. Statutes 2013 290.0922

Frivolous returns, monetary penalties, Minn. Statutes 2013 289A.60

Generally, Minn. Statutes 2013 289A.08

Information returns, see same under this topic

Joint returns, see same under this topic

Partial year returns, Minn. Statutes 2013 290.32

Refunds claims, returns considered as, Minn. Statutes 2013 289A.50

Returns covering less than 12 months, operating loss deductions, Minn. Statutes 2013 290.095

Separate returns, accounting period change, Minn. Statutes 2013 289A.08, 2013 290.32

Specific persons or entities, see specific entries under this topic

Workers' compensation commercial self-insurance groups or members, copies, filing, Minn. Statutes 2013 79A.23

Returns

Agricultural chemical incident reimbursement or payment cost applications, Minn. Rules 1512.0900

Amended returns, effect, Minn. Rules 8160.0300

Annual returns, Minn. Rules 8092.1400

Ethanol production facility loan program applicants, Minn. Rules 1654.0030

Filing, reciprocity exclusion, Minn. Rules 8002.0200

Generally, Minn. Rules 8038.0100

Hospices, Minn. Rules 4664.0010

Husband and wife, Minn. Rules 8038.0100

Multiple returns filed before due date, effect, Minn. Rules 8160.0300

Preparation by Revenue Department, Minn. Rules 8160.0620

Unitary combined group franchise tax returns, Minn. Rules 8019.0405

Revenue recapture, claims, priority, Minn. Statutes 2013 270A.10

Revenues

Distribution, Minn. Statutes 2013 290.62

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.14

Lost revenues, nonresident income, reciprocity, Minn. Statutes 2013 290.081

Reversal of designation, wildlife checkoff, Minn. Rules 8043.0200

Rural Finance Authority, exemption, Minn. Statutes 2013 41B.20

S corporation banks, nonresident shareholders, jurisdiction to tax, Minn. Statutes 2013 290.014

S corporations

Capital gains, Minn. Statutes 2013 290.9728

Certain built-in gains, Minn. Statutes 2013 290.9727

Deductions, Minn. Statutes 2013 290.01, 2013 290.9727

Estimated taxes, Minn. Statutes 2013 289A.25

Franchise taxes, Minn. Statutes 2013 290.0922

Jurisdiction to tax, Minn. Statutes 2013 290.015

Minimum fees, Minn. Statutes 2013 290.9725

Passive investment income, Minn. Statutes 2013 290.9729

Payment, violations, monetary penalties, Minn. Statutes 2013 289A.60

Research credit, Minn. Statutes 2013 290.068

Returns, Minn. Statutes 2013 289A.08, 2013 289A.18, 2013 289A.19, 2013 289A.60

Violations, monetary penalties, Minn. Statutes 2013 289A.60

Withholding (taxes)

Minimum fees, Minn. Statutes 2013 290.9725

Nonresident shareholders, Minn. Statutes 2013 290.92

Payment, Minn. Statutes 2013 289A.20, 2013 289A.31, 2013 289A.60

Returns, filing, Minn. Statutes 2013 289A.09, 2013 289A.18, 2013 289A.19, 2013 289A.60

Statements, providing to shareholders, Minn. Statutes 2013 289A.09

S corporations, see S CORPORATIONS

Savings banks conducting life insurance business, tax computation, Minn. Statutes 2013 290.093

Schedules and tables

Dependent care credit, Minn. Statutes 2013 290.067

Franchise taxes, Minn. Statutes 2013 290.0922

Subtraction for elderly and disabled, Minn. Statutes 2013 290.0802

Tax rates, Minn. Statutes 2013 290.06

Withholding (taxes), Minn. Statutes 2013 290.92

Working family credit, Minn. Statutes 2013 290.0671

Seed capital investment credit, Minn. Statutes 2013 116J.8732, 2013 290.06

Self-employment taxes, small employers, payments by, small employer health benefit plans, Minn. Statutes 2013 62L.02

Separate maintenance, estimated taxes, husband and wife, Minn. Rules 8093.0200

Small business investment tax credit

Amount, Minn. Statutes 2013 290.0692

Generally, Minn. Statutes 2013 116J.8737, 2013 290.0692

Qualified small businesses and investors, certification, Minn. Statutes 2013 116J.8737

Solicitation of business, Minn. Statutes 2013 290.015

Spouses, Minn. Rules 8038.0100, 8093.0200

State budget, recommended revenue targets, Minn. Statutes 2013 16A.102

State elections campaign account checkoff, Minn. Statutes 2013 10A.31

Statutes of limitations

Assessment, Minn. Statutes 2013 289A.38

Assessment and collection lawsuits, Minn. Statutes 2013 270C.58

Refunds, Minn. Statutes 2013 289A.40

Violations, generally, Minn. Statutes 2013 289A.63

Stock, see STOCKS

Sundays, payment periods, withholding, Minn. Rules 8092.0500

Supplemental wage payments, withholding, Minn. Rules 8092.0700

Surviving spouse

Estimated taxes, Minn. Rules 8093.0200, 8093.0400

Returns, Minn. Rules 8038.0100

Tax certificates, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.06

Tax liability

Armed forces members, death while serving, exception, Minn. Statutes 2013 289A.39

Civilian employees, death while working outside U.S., exception, Minn. Statutes 2013 289A.39

Classes of taxpayers, Minn. Statutes 2013 290.03

Corporations, accrual, Minn. Statutes 2013 290.04

Dissolution of marriage, effect, Minn. Statutes 2013 289A.31

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.01, 2013 293.09

Fiduciaries, Minn. Statutes 2013 290.04, 2013 290.30

Innocent spouse relief, Minn. Statutes 2013 289A.31

Joint returns, Minn. Statutes 2013 289A.31

Partnerships, partners, individual liability, Minn. Statutes 2013 290.31

Real estate mortgage investment conduits, Minn. Statutes 2013 290.9742

Returns, Minn. Statutes 2013 289A.08

Third parties providing wages, Minn. Statutes 2013 270C.59

Third-party vendors, refund overpayments, Minn. Statutes 2013 289A.31

Transferees of property, Minn. Statutes 2013 270C.58

Understatement, monetary penalties, Minn. Statutes 2013 289A.60

Unemployment insurance applicants, Minn. Statutes 2013 268.145, 2013 290.92

Who is liable, Minn. Statutes 2013 270C.58, 2013 289A.31

Tax liability, Minn. Rules 8160.0500

Tax liens, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.03, 2013 293.11

Tax notices

Delinquent taxes, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.11

Jeopardy assessments, Minn. Statutes 2013 270C.36

Tax preferences

Alternative minimum tax, Minn. Statutes 2013 290.091

Alternative minimum taxable income, Minn. Statutes 2013 290.0921

Changes, notice, Minn. Statutes 2013 290.05

Tax preparers, practice before Revenue Department, Minn. Rules 8052.0300, 8052.0400

Tax shelters, abusive, promotion, Minn. Statutes 2013 289A.60

Tax tables, see Schedules and tables under this topic

Tax-exempt organizations, subject to tax under Internal Revenue Code, Minn. Statutes 2013 290.05

Taxable income, investment securities, enumerated, Minn. Rules 8002.0300

Taxable income

Alternative minimum taxable income, computation, Minn. Statutes 2013 290.091

Cash in excess of 10,000 dollars, Minn. Statutes 2013 290.48

Changes, notice, Minn. Statutes 2013 290.05

Imposition of tax, Minn. Statutes 2013 290.03

S corporations, Minn. Statutes 2013 290.9726, 2013 290.9727, 2013 290.9728, 2013 290.9729

Taxable net income

Allocation to state, Minn. Statutes 2013 290.17, 2013 290.20, 2013 290.36

Computation

Before net operating loss deductions, Minn. Statutes 2013 290.095

Generally, Minn. Statutes 2013 290.07

Investment companies, Minn. Statutes 2013 290.36

Partial year returns, Minn. Statutes 2013 290.32

Partners and partnerships, Minn. Statutes 2013 290.311

Partnerships, allocation to state, Minn. Statutes 2013 290.31

Refunded income, Minn. Statutes 2013 290.07

Taxable years

Different laws affecting, Minn. Statutes 2013 290.33

Returns, Minn. Statutes 2013 289A.08

Taxpayers

Agreements by, assessments or refund claims, filing extension, Minn. Statutes 2013 289A.42

Assignment of refunds, procedures, Minn. Statutes 2013 290.0679

Classes of taxpayers, enumerated, Minn. Statutes 2013 290.03

Consent, Minn. Statutes 2013 270B.131, 2013 290.0679

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.01

Employment-related expenses, day care, Minn. Statutes 2013 290.067

Failure to provide Social Security number, monetary penalties, Minn. Statutes 2013 289A.60

Fiduciaries, assumption of taxpayers' duties, Minn. Statutes 2013 290.30

Information about, disclosure, Minn. Statutes 2013 289A.08

Net operating losses, carryover, applications, Minn. Statutes 2013 290.095

Nonresidents, reciprocity, Minn. Statutes 2013 290.081, 2013 290.92

Notice given, Minn. Statutes 2013 289A.31, 2013 289A.38

Notice received, jeopardy assessments, Minn. Statutes 2013 270C.36

Petitions by, taxable net income, allocation methods, Minn. Statutes 2013 290.20

Qualified beneficiaries defined as, Minn. Statutes 2013 290.0672

Reports given, educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.04, 2013 293.07, 2013 293.12

Signatures, returns, Minn. Statutes 2013 289A.08

Specific taxpayers, see specific entries under this topic

Tax liability, fiduciary relationship, effect, Minn. Statutes 2013 290.04

Volunteer ambulance attendants, status, Minn. Statutes 2013 144E.001

Taxpayers

Notice received, Minn. Rules 8160.0500

Records and record keeping, claims of nonresidency, Minn. Rules 8001.0300

Terrorism victims, exclusions and exemptions from state income taxes, Minn. Statutes 2013 290.01

Trades, see Jurisdiction to tax under this topic

Trusts

Alternative minimum tax, Minn. Statutes 2013 290.091

Basis of property, Minn. Statutes 2013 290.01

Class of taxpayer, Minn. Statutes 2013 290.03

Credits, see same under this topic

Estimated taxes, Minn. Statutes 2013 289A.25

Extensions or changes to tax status or return information, Minn. Statutes 2013 290.05

Imposition of tax, Minn. Statutes 2013 290.22

Income subject to tax, Minn. Statutes 2013 290.05

Jurisdiction to tax, Minn. Statutes 2013 290.014, 2013 290.015

Mining or iron ore production, tax exemption, Minn. Statutes 2013 290.05

Net operating losses, deductions, Minn. Statutes 2013 290.095

Rates of tax, Minn. Statutes 2013 290.06

Subtractions from federal taxable income, Minn. Statutes 2013 290.01

Withholding tax payments, Minn. Statutes 2013 289A.19

Trusts

Overpayments, refunds, Minn. Rules 8050.0100

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Subtractions from federal taxable income, Minn. Rules 8002.0300

Withholding, Minn. Rules 8092.0400

Unemployment compensation

Addition to federal taxable income, Minn. Statutes 2013 290.01

Defined as income, Minn. Statutes 2013 290.067

Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500

Unitary businesses

Alternative minimum tax, Minn. Statutes 2013 290.0921

Combined reports, Minn. Statutes 2013 290.17

Federal taxable income, subtractions, Minn. Statutes 2013 290.01

Filing requirements, Minn. Statutes 2013 289A.08

Foreign operating corporations considered part of, Minn. Statutes 2013 290.01

Gross income, allocation to state, Minn. Statutes 2013 290.17

Jurisdiction to tax, see same under this topic

Net income, determination, Minn. Statutes 2013 290.17

Ownership of interest, exceptions, Minn. Statutes 2013 290.015

Research activities credit, Minn. Statutes 2013 290.068

Tax shelters, reportable transactions, Minn. Statutes 2013 289A.121, 2013 289A.60

Vacation pay, nonresidents, Minn. Rules 8002.0200

Veterans, military service credit, Minn. Statutes 2013 290.0677

Violations and penalties, nonpayment, assessor licenses, suspension, revocation, or denial, Minn. Rules 1950.1090

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2013 289A.63

Educational institutions, exempt property subject to tax, see same under this topic

Federal law violations, revocation of exemption, Minn. Statutes 2013 290.05

Insurance producers, failure to pay, restriction, censure, suspension, revocation, or denial of license, Minn. Statutes 2013 60K.43

Monetary penalties, see Penalties (monetary) under this topic

Statutes of limitations, Minn. Statutes 2013 289A.63

Wage brackets, withholding, Minn. Rules 8092.0500

Waivers

Additional taxes, Minn. Statutes 2013 289A.25

S corporations, franchise taxes, Minn. Statutes 2013 290.9729

Wildlife checkoff, Minn. Rules 8043.0200

Withholding (taxes)

Educational institutions, exempt property subject to tax, Minn. Statutes 2013 293.09

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2013 270C.58, 2013 289A.31

Federal payroll taxes, Minn. Statutes 2013 16A.13

Overpayment, interest, Minn. Statutes 2013 289A.56

Refunds, Minn. Statutes 2013 289A.50

Supplemental nursing services agencies, Minn. Statutes 2013 144A.72

Unemployment insurance benefit applicants, Minn. Statutes 2013 268.145

Withholding

Alternative methods, Minn. Rules 8092.0400

Annual returns, Minn. Rules 8092.1400

Commissioned salespersons, Minn. Rules 8092.1200

Definitions, Minn. Rules 8092.0100

Exemption certificates (form MW-6), reciprocity exclusion, Minn. Rules 8002.0200

Exemptions, Minn. Rules 8092.0700

Fiduciaries, wages paid on behalf of two or more employers, Minn. Rules 8092.0900

Liability for tax, Minn. Rules 8092.1100

Method of collection, Minn. Rules 8092.0400

Miscellaneous payroll periods, Minn. Rules 8092.0100

Multiple employers, Minn. Rules 8092.0900

Payroll period, Minn. Rules 8092.0100

Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300

Several years, Minn. Rules 8092.0800

State contractors, Minn. Rules 8092.2000

Supplemental wage payments, Minn. Rules 8092.0700

Tables

Wage brackets, Minn. Rules 8092.0500

Withholding requirement, Minn. Rules 8092.0400

Vacation pay, Minn. Rules 8092.0700

Wage brackets, Minn. Rules 8092.0500

Wages paid in other than money, Minn. Rules 8092.0400

Wages paid through agent, Minn. Rules 8092.0900

Working family credit

Appropriations for, Minn. Statutes 2013 256J.02

Defined as refundable tax credit, Minn. Statutes 2013 13.46

Generally, Minn. Statutes 2013 290.0671

MFIP, Minn. Statutes 2013 256J.20, 2013 256J.21, 2013 256J.45

MinnesotaCare enrollees, application for, Minn. Statutes 2013 256L.15

TANF block grants, use for reimbursements, Minn. Statutes 2013 256J.02

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