Chapter 290 - INCOME AND FRANCHISE TAXES
- Section 290.001 - Renumbered
- Section 290.01 - DEFINITIONS
- Section 290.011 - [Repealed]
- Section 290.0111 - [Repealed]
- Section 290.012 - [Repealed]
- Section 290.0121 - DEPENDENT EXEMPTION
- Section 290.0122 - ITEMIZED DEDUCTIONS
- Section 290.0123 - STANDARD DEDUCTION
- Section 290.013 - [Repealed]
- Section 290.0131 - INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
- Section 290.0132 - [Effective Until 8/1/2024] INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
- Section 290.0132 - [Effective 8/1/2024] INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
- Section 290.0133 - CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME
- Section 290.0134 - CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME
- Section 290.0135 - BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY
- Section 290.0136 - CERTAIN PREFERRED STOCK LOSSES
- Section 290.0137 - ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS
- Section 290.014 - JURISDICTION TO TAX IN GENERAL
- Section 290.015 - MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX TRADE OR BUSINESS
- Section 290.02 - FRANCHISE TAX ON CORPORATIONS MEASURED BY NET INCOME
- Section 290.03 - INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS
- Section 290.031 - [Repealed]
- Section 290.032 - LUMP-SUM DISTRIBUTION TAX
- Section 290.033 - NET INVESTMENT INCOME TAX
- Section 290.04 - LIABILITY FOR TAX
- Section 290.05 - EXEMPT INDIVIDUALS, ORGANIZATIONS, ESTATES, TRUSTS
- Section 290.06 - RATES OF TAX; CREDITS
- Section 290.0601 - [Repealed]
- Section 290.0602 - [Repealed]
- Section 290.0603 - [Repealed]
- Section 290.0604 - [Repealed]
- Section 290.0605 - [Repealed]
- Section 290.0606 - [Repealed]
- Section 290.0607 - [Repealed]
- Section 290.0608 - [Repealed]
- Section 290.0609 - [Repealed]
- Section 290.061 - [Repealed]
- Section 290.0611 - [Repealed]
- Section 290.0612 - [Repealed]
- Section 290.0613 - [Repealed]
- Section 290.0614 - [Repealed]
- Section 290.0615 - [Repealed]
- Section 290.0616 - [Repealed]
- Section 290.0617 - [Repealed]
- Section 290.0618 - [Repealed]
- Section 290.062 - Expired
- Section 290.063 - Expired
- Section 290.064 - Expired
- Section 290.065 - [Repealed]
- Section 290.066 - [Repealed]
- Section 290.0661 - MINNESOTA CHILD TAX CREDIT
- Section 290.067 - [Effective Until 8/1/2024] DEPENDENT CARE CREDIT
- Section 290.067 - [Effective 8/1/2024] DEPENDENT CARE CREDIT
- Section 290.0671 - MINNESOTA WORKING FAMILY CREDIT
- Section 290.0672 - LONG-TERM CARE INSURANCE CREDIT
- Section 290.0673 - [Repealed]
- Section 290.0674 - MINNESOTA EDUCATION CREDIT
- Section 290.0675 - MARRIAGE PENALTY CREDIT
- Section 290.0676 - Renumbered
- Section 290.0677 - MILITARY SERVICE CREDITS
- Section 290.0678 - [Repealed]
- Section 290.0679 - ASSIGNMENT OF REFUND
- Section 290.068 - CREDIT FOR INCREASING RESEARCH ACTIVITIES
- Section 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 290.069 - Subdivisions renumbered, repealed, or no longer in effect
- Section 290.0691 - [Repealed]
- Section 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 290.07 - NET INCOME; COMPUTATION, ACCOUNTING PERIOD
- Section 290.071 - [Repealed]
- Section 290.072 - [Repealed]
- Section 290.073 - [Repealed]
- Section 290.074 - [Repealed]
- Section 290.075 - [Repealed]
- Section 290.076 - [Repealed]
- Section 290.077 - Subdivisions renumbered, repealed, or no longer in effect
- Section 290.078 - [Repealed]
- Section 290.0781 - [Repealed]
- Section 290.079 - [Repealed]
- Section 290.08 - [Repealed]
- Section 290.0801 - [Repealed]
- Section 290.0802 - SUBTRACTION FOR THE ELDERLY AND DISABLED
- Section 290.081 - INCOME OF NONRESIDENTS, RECIPROCITY
- Section 290.082 - [Repealed]
- Section 290.085 - [Repealed]
- Section 290.086 - [Repealed]
- Section 290.087 - [Repealed]
- Section 290.088 - [Repealed]
- Section 290.089 - [Repealed]
- Section 290.09 - [Repealed]
- Section 290.091 - ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS
- Section 290.092 - [Repealed]
- Section 290.0921 - CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989
- Section 290.0922 - MINIMUM FEE; CORPORATIONS; PARTNERSHIPS
- Section 290.093 - TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS
- Section 290.095 - OPERATING LOSS DEDUCTION
- Section 290.10 - NONDEDUCTIBLE ITEMS
- Section 290.101 - [Repealed]
- Section 290.11 - [Repealed]
- Section 290.12 - [Repealed]
- Section 290.13 - [Repealed]
- Section 290.131 - [Repealed]
- Section 290.132 - [Repealed]
- Section 290.133 - [Repealed]
- Section 290.134 - [Repealed]
- Section 290.135 - [Repealed]
- Section 290.136 - [Repealed]
- Section 290.137 - [Repealed]
- Section 290.138 - [Repealed]
- Section 290.139 - [Repealed]
- Section 290.14 - [Repealed]
- Section 290.15 - [Repealed]
- Section 290.16 - [Repealed]
- Section 290.165 - [Repealed]
- Section 290.17 - GROSS INCOME, ALLOCATION TO STATE
- Section 290.171 - [Repealed]
- Section 290.172 - COMMISSIONER OF REVENUE
- Section 290.173 - [Repealed]
- Section 290.174 - [Repealed]
- Section 290.175 - [Repealed]
- Section 290.18 - [Repealed]
- Section 290.19 - [Repealed]
- Section 290.191 - APPORTIONMENT OF NET INCOME
- Section 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 - [Repealed]
- Section 290.24 - [Repealed]
- Section 290.25 - [Repealed]
- Section 290.26 - EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT
- Section 290.27 - [Repealed]
- Section 290.28 - [Repealed]
- Section 290.281 - COMMON TRUST FUND
- Section 290.29 - [Repealed]
- Section 290.30 - FIDUCIARIES, DUTY TO PAY TAX
- Section 290.31 - PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS
- Section 290.311 - PARTNERSHIP GROSS INCOME
- Section 290.32 - TAXES FOR PART OF YEAR, COMPUTATION
- Section 290.33 - [Repealed]
- Section 290.34 - CORPORATIONS, SPECIAL PROVISIONS
- Section 290.35 - [Repealed]
- Section 290.36 - INVESTMENT COMPANIES; REPORT OF NET INCOME; COMPUTATION OF AMOUNT OF INCOME ALLOCABLE TO STATE
- Section 290.361 - [Repealed]
- Section 290.362 - Renumbered
- Section 290.363 - [Repealed]
- Section 290.37 - [Repealed]
- Section 290.371 - NOTICE OF BUSINESS ACTIVITIES REPORT
- Section 290.38 - [Repealed]
- Section 290.39 - [Repealed]
- Section 290.391 - [Repealed]
- Section 290.40 - [Repealed]
- Section 290.41 - [Repealed]
- Section 290.42 - [Repealed]
- Section 290.43 - [Repealed]
- Section 290.431 - NONGAME WILDLIFE CHECKOFF
- Section 290.432 - CORPORATE NONGAME WILDLIFE CHECKOFF
- Section 290.433 - EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM CHECKOFF
- Section 290.44 - [Repealed]
- Section 290.45 - [Repealed]
- Section 290.46 - [Repealed]
- Section 290.47 - [Repealed]
- Section 290.48 - LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY
- Section 290.49 - [Repealed]
- Section 290.491 - TAX ON GAIN; DISCHARGE IN BANKRUPTCY
- Section 290.50 - [Repealed]
- Section 290.501 - [Repealed]
- Section 290.51 - [Repealed]
- Section 290.52 - [Repealed]
- Section 290.521 - [Repealed]
- Section 290.522 - [Repealed]
- Section 290.523 - [Repealed]
- Section 290.53 - Subdivisions renumbered, repealed, or no longer in effect
- Section 290.531 - [Repealed]
- Section 290.54 - [Repealed]
- Section 290.56 - [Repealed]
- Section 290.57 - [Repealed]
- Section 290.58 - [Repealed]
- Section 290.59 - [Repealed]
- Section 290.60 - [Repealed]
- Section 290.61 - [Repealed]
- Section 290.611 - Renumbered
- Section 290.612 - [Repealed]
- Section 290.62 - DISTRIBUTION OF REVENUES
- Section 290.621 - Temporary
- Section 290.623 - [Repealed]
- Section 290.65 - [Repealed]
- Section 290.66 - [Repealed]
- Section 290.67 - [Repealed]
- Section 290.68 - [Repealed]
- Section 290.69 - [Repealed]
- Section 290.91 - Renumbered
- Section 290.92 - TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS
- Section 290.9201 - TAX ON NONRESIDENT ENTERTAINERS
- Section 290.921 - [Repealed]
- Section 290.922 - [Repealed]
- Section 290.923 - TAX WITHHELD ON ROYALTIES UPON ORE
- Section 290.93 - [Repealed]
- Section 290.931 - [Repealed]
- Section 290.932 - [Repealed]
- Section 290.933 - [Repealed]
- Section 290.934 - [Repealed]
- Section 290.935 - [Repealed]
- Section 290.936 - [Repealed]
- Section 290.94 - Expired
- Section 290.95 - [Repealed]
- Section 290.96 - [Repealed]
- Section 290.97 - [Repealed]
- Section 290.9705 - SURETY DEPOSITS REQUIRED FOR CONSTRUCTION CONTRACTS
- Section 290.971 - Subdivisions renumbered, repealed, or no longer in effect
- Section 290.972 - Subdivisions renumbered, repealed, or no longer in effect
- 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 290.973 - [Repealed]
- Section 290.974 - [Repealed]
- Section 290.9741 - ELECTION BY REMIC
- Section 290.9742 - REMIC INCOME TAXABLE TO HOLDERS OF INTERESTS
- Section 290.9743 - [Repealed]
- Section 290.9744 - [Repealed]
- Section 290.975 - [Repealed]
- Section 290.981 - [Repealed]
- Section 290.982 - [Repealed]
- Section 290.983 - [Repealed]
- Section 290.984 - [Repealed]
- Section 290.985 - [Repealed]
- Section 290.986 - [Repealed]
- Section 290.987 - [Repealed]
- Section 290.988 - [Repealed]
- Section 290.989 - [Repealed]
- Section 290.99 - [Repealed]
- Section 290.991 - [Repealed]
- Section 290.992 - [Repealed]
- Section 290.993 - SPECIAL LIMITED ADJUSTMENT