Section 290.621 — [Temporary]
290.621 [Temporary]
Section 290.92 — Tax Withheld At Source Upon Wages; Other Payments.
290.92 TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS. Subdivision 1. Definitions. (1) Wages. For purposes of this section, the term “wages” means the same as that term is defined in section 3401(a), (f), and (i) of the Internal Revenue Code. (2) Payroll period. For purposes of this section the term “payroll period” means a […]
Section 290.9201 — Tax On Nonresident Entertainers.
290.9201 TAX ON NONRESIDENT ENTERTAINERS. Subdivision 1. Definitions. (a) “Entertainer” means an individual who is not a resident of Minnesota or a state with which Minnesota has a reciprocal agreement under section 290.081 who performs acts in Minnesota that amuse, entertain, or inform. For purposes of this section, “entertainer” includes, but is not limited to, […]
Section 290.923 — Tax Withheld On Royalties Upon Ore.
290.923 TAX WITHHELD ON ROYALTIES UPON ORE. Subdivision 1. Definition. In this section, “royalty” means the amount in money or value of property received by any person having any right, title, or interest in any tract of land in this state for permission to explore, mine, take out, and remove ore from the land. Subd. […]
Section 290.371 — Notice Of Business Activities Report.
290.371 NOTICE OF BUSINESS ACTIVITIES REPORT. Subdivision 1. Report required. Every corporation that, during any calendar year or fiscal accounting year beginning after December 31, 1986, obtained any business from within this state as described in section 290.015, subdivision 1, except corporations specifically exempted under subdivision 2, must file a notice of business activities report, […]
Section 290.431 — Nongame Wildlife Checkoff.
290.431 NONGAME WILDLIFE CHECKOFF. Every individual who files an income tax return or property tax refund claim form may designate on their original return that $1 or more shall be added to the tax or deducted from the refund that would otherwise be payable by or to that individual and paid into an account to […]
Section 290.432 — Corporate Nongame Wildlife Checkoff.
290.432 CORPORATE NONGAME WILDLIFE CHECKOFF. A corporation that files an income tax return may designate on its original return that $1 or more shall be added to the tax or deducted from the refund that would otherwise be payable by or to that corporation and paid into the nongame wildlife management account established by section […]
Section 290.48 — Large Amounts Of Cash; Presumption Of Jeopardy.
290.48 LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY. Subdivision 1. [Repealed, 1982 c 523 art 2 s 49] Subd. 2. [Repealed, 1982 c 523 art 2 s 49] Subd. 3. [Repealed, 2005 c 151 art 1 s 117] Subd. 4. [Repealed, 2005 c 151 art 1 s 117] Subd. 5. [Repealed, 1991 c 291 art […]
Section 290.491 — Tax On Gain; Discharge In Bankruptcy.
290.491 TAX ON GAIN; DISCHARGE IN BANKRUPTCY. (a) Any tax due under this chapter on a gain realized on a forced sale pursuant to foreclosure of a mortgage or other security interest in agricultural production property, other real property, or equipment, used in a farm business that was owned and operated by the taxpayer shall […]
Section 290.21 — Deductions Allowed To Corporations.
290.21 DEDUCTIONS ALLOWED TO CORPORATIONS. Subdivision 1. Scope and application. The following deductions shall be allowed only to corporations and shall be deductions from a corporation’s taxable net income. Subd. 2. [Repealed, 1980 c 607 art 9 s 2] Subd. 3. [Repealed, 1Sp2001 c 5 art 9 s 30] Subd. 3a. [Repealed, 1983 c 342 […]