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
Bank deposits by nonresidents,
226.05
Standard deduction,
see Income, under this subhead
Imposition of additional tax,
71.35
Time:
Returns:
Statute of limitations,
71.77
Trusts,
see Fiduciaries, under this head
Property cost and depreciation,
71.385
Returns:
See also Information returns, under this head
Warrant: