1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 290.091 ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS.
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290.091 ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS. § Subdivision 1.Imposition of tax. In addition to all other taxes imposed by this chapter a tax is imposed on individuals, estates, and trusts equal to the excess (if any) of (a) an amount equal to 6.75 percent of alternative m…
Minn. Stat. § 290.0921 CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989.
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290.0921 CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989. § Subdivision 1.Tax imposed. In addition to the taxes computed under this chapter without regard to this section, the franchise tax imposed on corporations includes a tax equal to the excess, if any, for the taxable year of: …
Minn. Stat. § 290.0922 MINIMUM FEE; CORPORATIONS; PARTNERSHIPS.
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290.0922 MINIMUM FEE; CORPORATIONS; PARTNERSHIPS. § Subdivision 1.Imposition. (a) In addition to the tax imposed by this chapter without regard to this section, the franchise tax imposed on a corporation required to file under section 289A.08, subdivision 3, other than a corporat…
Minn. Stat. § 290.093 TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS.
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290.093 TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS. Mutual savings banks as defined in section 594 of the Internal Revenue Code are subject to a tax computed on the taxable income determined without regard to any items of gross income or deduction…