TAXATION

  Claims, 71.59, 92.104, 92.105

  Computation of credit, 71.60

  Corporations, 71.28

  Definitions, 71.58

  General provisions, 71.61

  Penalties, 71.61

Farmland tax relief credit, 71.07 (3m), 71.47 (2m)

Fiduciaries, 71.01 to 71.17

  Allocation and apportionment of income, 71.04

  Common trust funds, 223.057

  Credits, 71.07

  Definitions, 71.01

  Estimated taxes, 71.09

  General provisions, 71.10, 71.17

  Imposition of tax, 71.02, 71.125

  Income, computation of, 71.05, 71.15

  Minimum tax, 71.08

  Modification allocation, 71.16

  Out-of-state trust, 71.17

  Rates of taxation, 71.06

  Returns, filing, 71.03, 71.13  
See also Information returns, under this subhead

  Situs of income, 71.04, 71.14

  Subject to ch. 71, 71.12

  Tax-exempt trusts, 71.17

  Underpayment, 71.84

General provisions, 71.10, 71.30, 71.49, 71.55, 71.61, 71.67, 71.74 to 71.80, 71.85

Guardian, obligation to pay for ward, 71.03 (2) (c)

Homestead credit, 71.07, 71.51 to 71.55

  Adjustment, 71.74

  Claims, 71.53, 71.55

  Computation of credit, 71.54

  Definitions, 71.52

  General provisions, 71.55

  Penalties, 71.55

Income:

  Computation of, 71.05, 71.10, 71.15, 71.21, 71.26, 71.45

  Amount changed by U.S., 71.76

  Corporations previously exempt, 71.265

  Standard deductions and brackets, publication, 71.10 (9), 71.80 (7)

Individuals, 71.01 to 71.10

  Allocation and apportionment of income, 71.04

  Credits, 71.07

  Definitions, 71.01

  Estimated taxes, 71.09

  Exempt and excludable income, 71.05 (1)

  General provisions, 71.10

  Imposition of tax, 71.02

  Income, computation of, 71.05

  Married persons:

  Delinquent taxes, 71.91

  General provisions, 71.10

  Minimum tax, 71.08

  Rates of taxation, 71.06

  Returns, filing, 71.03  
See also Information returns, under this subhead

  Situs of income, 71.04

  Underpayment, 71.84

Information returns, 71.69 to 71.73

  Failure to file, 71.74

  Nonwages, statement to dept., 71.72

  Penalties, 71.73

  Rents and royalties, 71.70

  Stock, capital, transfers of, 71.69

  Wages, statement by employer, 71.71

  Wages and nonwages, statement of, time extension, 71.73

Insurance companies, 71.42 to 71.49

  Computation of income, 71.45

  Computing tax, 71.49

  Credits, 71.47

  Definitions, 71.42

  Estimated taxes, 71.48

  Exempt and excludable income, 71.45 (1)

  Filing returns, 71.44

  General provisions, 71.49

  Imposition of tax, 71.43

  Penalties, 71.49

  Rates of taxation, 71.46

  Returns, see Information returns, under this subhead

Interest, 71.82

Itemized deductions, see Credits, under this subhead

Levy, 71.91

Lien, unpaid tax, 71.91

Limited liability companies, 71.19 to 71.21

  Treatment as corporations, 71.22 (1)

Magnetic media filing, 71.80 (20)

Mail postmark, timely filing, 71.80

Married couple, see Individuals, under this subhead

Minimum tax, 71.08

Minnesota income tax reciprocity, 71.10

Municipality or county cannot levy, 66.70