Chapter 290 - Income and Franchise Taxes

Browse Chapter 290 - Income and Franchise Taxes
in: Chapter 290 - Income and Franchise Taxes
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Section 290.001 - RepealedSection 290.01 - Definitions.Section 290.02 - Franchise Tax on Corporations Measured by Net Income.Section 290.03 - Income Tax; Imposition, Classes of Taxpayers.Section 290.04 - Liability for Tax.Section 290.05 - Exempt Individuals, Organizations, Estates, Trusts.Section 290.06 - Rates of Tax; Credits.Section 290.07 - Net Income; Computation, Accounting Period.Section 290.08 - RepealedSection 290.09 - RepealedSection 290.10 - Nondeductible Items.Section 290.011 - RepealedSection 290.11 - RepealedSection 290.012 - RepealedSection 290.12 - RepealedSection 290.013 - RepealedSection 290.13 - RepealedSection 290.014 - Jurisdiction to Tax in General.Section 290.14 - RepealedSection 290.015 - Minimum Contacts Required for Jurisdiction to Tax Trade or Business.Section 290.15 - RepealedSection 290.16 - RepealedSection 290.17 - Gross Income, Allocation to State.Section 290.18 - RepealedSection 290.19 - RepealedSection 290.20 - Net Income; Allocation to State.Section 290.21 - Deductions Allowed to Corporations.Section 290.22 - Estates and Trusts, Imposition of Tax.Section 290.23 - RepealedSection 290.24 - RepealedSection 290.25 - RepealedSection 290.26 - Exemption for Individual Retirement Account.Section 290.27 - RepealedSection 290.28 - RepealedSection 290.29 - RepealedSection 290.30 - Fiduciaries, Duty to Pay Tax.Section 290.031 - RepealedSection 290.31 - Partnerships; Individual Liability of Partners.Section 290.032 - Lump-sum Distribution Tax.Section 290.32 - Taxes for Part of Year, Computation.Section 290.033 - Net Investment Income Tax.Section 290.33 - RepealedSection 290.34 - Corporations, Special Provisions.Section 290.35 - RepealedSection 290.36 - Investment Companies; Report of Net Income; Computation of Amount of Income Allocable to State.Section 290.37 - RepealedSection 290.38 - RepealedSection 290.39 - RepealedSection 290.40 - RepealedSection 290.41 - RepealedSection 290.42 - RepealedSection 290.43 - RepealedSection 290.44 - RepealedSection 290.45 - RepealedSection 290.46 - RepealedSection 290.47 - RepealedSection 290.48 - Large Amounts of Cash; Presumption of Jeopardy.Section 290.49 - RepealedSection 290.50 - RepealedSection 290.51 - RepealedSection 290.52 - RepealedSection 290.53 - RepealedSection 290.54 - RepealedSection 290.56 - RepealedSection 290.57 - RepealedSection 290.58 - RepealedSection 290.59 - RepealedSection 290.60 - RepealedSection 290.061 - RepealedSection 290.61 - RepealedSection 290.062 - RepealedSection 290.62 - Distribution of Revenues.Section 290.063 - RepealedSection 290.064 - RepealedSection 290.065 - RepealedSection 290.65 - RepealedSection 290.066 - RepealedSection 290.66 - RepealedSection 290.067 - Dependent Care Credit.Section 290.67 - RepealedSection 290.068 - Credit for Increasing Research Activities.Section 290.68 - RepealedSection 290.069 - RepealedSection 290.69 - RepealedSection 290.071 - RepealedSection 290.072 - RepealedSection 290.073 - RepealedSection 290.074 - RepealedSection 290.075 - RepealedSection 290.076 - RepealedSection 290.077 - RepealedSection 290.078 - RepealedSection 290.079 - RepealedSection 290.081 - Income of Nonresidents, Reciprocity.Section 290.082 - RepealedSection 290.085 - RepealedSection 290.086 - RepealedSection 290.087 - RepealedSection 290.088 - RepealedSection 290.089 - RepealedSection 290.091 - Alternative Minimum Tax on Preference Items.Section 290.91 - RepealedSection 290.092 - RepealedSection 290.92 - Tax Withheld at Source Upon Wages; Other Payments.Section 290.093 - Tax Computation for Mutual Savings Banks Conducting Life Insurance Business.Section 290.93 - RepealedSection 290.94 - RepealedSection 290.095 - Operating Loss Deduction.Section 290.95 - RepealedSection 290.96 - RepealedSection 290.97 - RepealedSection 290.99 - RepealedSection 290.101 - RepealedSection 290.0111 - RepealedSection 290.0121 - Dependent Exemption.Section 290.0122 - Itemized Deductions.Section 290.0123 - Standard Deduction.Section 290.0131 - Individuals, Estates, and Trusts; Additions to Federal Taxable Income or Federal Adjusted Gross Income.Section 290.131 - RepealedSection 290.0132 - Individuals, Estates, and Trusts; Subtractions From Federal Taxable Income or Federal Adjusted Gross Income.Section 290.132 - RepealedSection 290.0133 - Corporations; Additions to Federal Taxable Income.Section 290.133 - RepealedSection 290.0134 - Corporations; Subtractions From Federal Taxable Income.Section 290.134 - RepealedSection 290.0135 - Basis Modifications Affecting Gain or Loss on Disposition of Property.Section 290.135 - RepealedSection 290.0136 - Certain Preferred Stock Losses.Section 290.136 - RepealedSection 290.0137 - Accelerated Recognition of Certain Installment Sale Gains.Section 290.137 - RepealedSection 290.138 - RepealedSection 290.139 - RepealedSection 290.165 - RepealedSection 290.171 - RepealedSection 290.172 - Commissioner of Revenue.Section 290.173 - RepealedSection 290.174 - RepealedSection 290.175 - RepealedSection 290.191 - Apportionment of Net Income.Section 290.281 - Common Trust Fund.Section 290.311 - Partnership Gross Income.Section 290.361 - RepealedSection 290.362 - RepealedSection 290.363 - RepealedSection 290.371 - Notice of Business Activities Report.Section 290.391 - RepealedSection 290.431 - Nongame Wildlife Checkoff.Section 290.432 - Corporate Nongame Wildlife Checkoff.Section 290.433 - Easy Enrollment Health Insurance Outreach Program Checkoff.Section 290.491 - Tax on Gain; Discharge in Bankruptcy.Section 290.501 - RepealedSection 290.521 - RepealedSection 290.522 - RepealedSection 290.523 - RepealedSection 290.531 - RepealedSection 290.0601 - RepealedSection 290.0602 - RepealedSection 290.0603 - RepealedSection 290.0604 - RepealedSection 290.0605 - RepealedSection 290.0606 - RepealedSection 290.0607 - RepealedSection 290.0608 - RepealedSection 290.0609 - RepealedSection 290.0611 - RepealedSection 290.611 - RepealedSection 290.0612 - RepealedSection 290.612 - RepealedSection 290.0613 - RepealedSection 290.0614 - RepealedSection 290.0615 - RepealedSection 290.0616 - RepealedSection 290.0617 - RepealedSection 290.0618 - RepealedSection 290.621 - RepealedSection 290.623 - RepealedSection 290.0661 - Minnesota Child Tax Credit.Section 290.0671 - Minnesota Working Family Credit.Section 290.0672 - Long-term Care Insurance Credit.Section 290.0673 - RepealedSection 290.0674 - Minnesota Education Credit.Section 290.0675 - Marriage Penalty Credit.Section 290.0676 - RepealedSection 290.0677 - Military Service Credits.Section 290.0678 - RepealedSection 290.0679 - RepealedSection 290.0681 - Credit for Historic Structure Rehabilitation.Section 290.0682 - Student Loan Credit.Section 290.0683 - Minnesota Housing Tax Credit.Section 290.0684 - Section 529 PLAN CREDIT.Section 290.0685 - Credit for Parents of Stillborn Children.Section 290.0686 - Credit for Attaining Master's Degree in Teacher's Licensure Field.Section 290.0688 - Credit for Sustainable Aviation Fuel.Section 290.0691 - RepealedSection 290.0692 - Small Business Investment Credit.Section 290.0693 - Renter's Credit.Section 290.0694 - Credit for Sales of Manufactured Home Parks to Cooperatives.Section 290.0695 - Short Line Railroad Infrastructure Modernization Credit.Section 290.0781 - RepealedSection 290.0801 - RepealedSection 290.0802 - Subtraction for the Elderly and Disabled.Section 290.0921 - Corporate Alternative Minimum Tax After 1989.Section 290.921 - RepealedSection 290.0922 - Minimum Fee; Corporations; Partnerships.Section 290.922 - RepealedSection 290.923 - Tax Withheld on Royalties Upon Ore.Section 290.931 - RepealedSection 290.932 - RepealedSection 290.933 - RepealedSection 290.934 - RepealedSection 290.935 - RepealedSection 290.936 - RepealedSection 290.971 - RepealedSection 290.972 - RepealedSection 290.973 - RepealedSection 290.974 - RepealedSection 290.975 - RepealedSection 290.981 - RepealedSection 290.982 - RepealedSection 290.983 - RepealedSection 290.984 - RepealedSection 290.985 - RepealedSection 290.986 - RepealedSection 290.987 - RepealedSection 290.988 - RepealedSection 290.989 - RepealedSection 290.991 - RepealedSection 290.992 - RepealedSection 290.993 - Special Limited Adjustment.Section 290.9201 - Tax on Nonresident Entertainers.Section 290.9705 - Surety Deposits Required for Construction Contracts.Section 290.9725 - S Corporation.Section 290.9726 - Corporation Taxable Income Taxed to Shareholders.Section 290.9727 - Tax on Certain Built-in Gains.Section 290.9728 - Tax on Capital Gains.Section 290.9729 - Tax on Passive Investment Income.Section 290.9741 - Election by Remic.Section 290.9742 - Remic Income Taxable to Holders of Interests.Section 290.9743 - RepealedSection 290.9744 - Repealed