INDEX

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 (7)

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

Penalties, 71.10, 71.30, 71.49, 71.55, 71.61, 71.73, 71.80, 71.83, 71.84, 71.85, 71.94

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 also Information returns, under this subhead; refer also to entity taxed, e.g. Corporations, 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 municipalities, 71.935

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