Minnesota § 290.03 INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS

Minnesota Statutes

§ 290.03 — INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS

Minnesota § 290.03

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 290INCOME AND FRANCHISE TAXES

This text of Minnesota § 290.03 (INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 290.03 (2026).

Text

An annual tax for each taxable year, computed in the manner and at the rates hereinafter provided, is hereby imposed upon the taxable income for such year of the following classes of taxpayers:

(1)Resident and nonresident individuals;

(2)Estates of decedents, dying domiciled within or without this state;

(3)Trusts (except those taxable as corporations) however created by residents or nonresidents or by domestic or foreign corporations.

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An annual tax for each taxable year, computed in the manner and at the rates hereinafter provided, is hereby imposed upon the taxable income for such year of the following classes of taxpayers:
(1) Resident and nonresident individuals;
(2) Estates of decedents, dying domiciled within or without this state;
(3) Trusts (except those taxable as corporations) however created by residents or nonresidents or by domestic or foreign corporations.

Legislative History

(2394-3)1933 c 405 s 3;Ex1937 c 49 s 3;1941 c 550 s 1;1945 c 410 s 1; Ex1957 c 1 art 3;1963 c 587 s 1;1967 c 577 s 1;1971 c 769 s 2;1973 c 711 s 3;1975 c 349 s 29;1977 c 376 s 13;1980 c 419 s 2;1982 c 523 art 1 s 5;1987 c 268 art 1 s 25