Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.

289A.25 PAYMENT OF ESTIMATED TAX BY INDIVIDUALS, TRUSTS, S CORPORATIONS, OR PARTNERSHIPS. Subdivision 1. Requirements to pay. An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individuals, the term “estimated tax” means the amount the taxpayer estimates is the sum of the taxes […]

Section 289A.26 — Payment Of Estimated Tax By Corporations.

289A.26 PAYMENT OF ESTIMATED TAX BY CORPORATIONS. Subdivision 1. Minimum liability. A corporation subject to taxation under chapter 290 (excluding section 290.92 and an S corporation under section 290.9725) or an entity subject to taxation under section 290.05, subdivision 3, must make payment of estimated tax for the taxable year if its tax liability so […]