Allocation and apportionment of income,
71.04
General provisions,
71.10
Income, computation of,
71.05
Married persons:
General provisions,
71.10
Returns, filing, 71.03
See also Information returns, under this subhead
Nonwages, statement to dept.,
71.72
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
Computation of income,
71.45
General provisions,
71.49
Returns,
see Information returns, under this subhead
Itemized deductions,
see Credits, under this subhead
Mail postmark, timely filing,
71.80
Married couple,
see Individuals, under this subhead
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
Income, computation of,
71.21
Returns:
See also Information returns, under this subhead
Penalties,
71.10,
71.30,
71.49,
71.55,
71.61,
71.73,
71.80,
71.83,
71.84,
71.85,
71.94
Personal representatives,
see Fiduciaries, under this subhead
Probate,
see Fiduciaries, under this subhead
State agency debt agreements,
71.93
Taxpayer must keep,
71.80
Setoffs for debt owed to state agency,
71.93
Returns:
See also Information returns, under this subhead
; refer also to entity taxed, e.g. Corporations, under this subhead
Secretary of state, attorney for nonresident,
71.80
Setoffs:
Debt owed to municipalities,
71.935
Debt owed to state agency,
71.93
Signature required,
71.80