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
Mutual person,
see Individuals, under this subhead
Natural person,
see Individuals, under this subhead
Nonresident:
  Contractor, surety bond, 71.80
  Service on, 71.80
Partnerships, 71.19 to 71.21
  Income, computation of, 71.21
  Returns:  
See also Information returns, under this subhead

  Filing, 71.20
  Subject to ch. 71, 71.19
  Treatment as corporations, 71.22 (1)
Payments, 71.74
  Collection fee, 73.03 (33m)
  Not deductible, 71.85
Personal representatives,
see Fiduciaries, under this subhead
Power district securities, 198.18 (2)
Probate,
see Fiduciaries, under this subhead
Rates of taxation, 71.06, 71.27, 71.275, 71.46
Records, 71.78
  State agency debt agreements, 71.93
  Taxpayer must keep, 71.80
Refunds, 71.74, 71.75
  Setoffs for debt owed to state agency, 71.93
  Time limitation, 71.77
Returns,
see entity taxed, e.g. Corporations, under this subhead. See also Information returns, under this subhead.
  Amended, 71.76
  Examination of, 71.78
  Magnetic media filing, 71.80 (20)
  Penalties, 71.83
  Refusal to file, 71.80
Secretary of state, attorney for nonresident, 71.80
Setoffs, debt owed to state agency, 71.93
Settlement, 71.93
Signature required, 71.80
Situs of income, 71.04, 71.14, 71.25, 71.362
  Bank deposits by nonresidents, 226.05
Standard deduction,
see Income, under this subhead
Tax-option corporations, 71.32 to 71.365
  Credits not allowed, 71.365
  Definitions, 71.34
  Depreciation, 71.365
  Election, 71.365
  General provisions, 71.365
  Imposition of additional tax, 71.35
  Returns, filing, 71.365
  Situs of income, 71.362
  Subject to ch. 71, 71.32
  Tax-option items, 71.36
Time:
  Appeals, 71.88
  Filing, defined, 71.80
  Returns:
  Amended, 71.76
  Extensions, 71.24, 71.44
  Statute of limitations, 71.77
Trusts,
see Fiduciaries, under this head
Underpayment, 71.84
Urban transit companies, 71.37 to 71.40
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