Minnesota § 290.31 PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS

Minnesota Statutes

§ 290.31 — PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS

Minnesota § 290.31

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 290INCOME AND FRANCHISE TAXES

This text of Minnesota § 290.31 (PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS) 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. § 290.31 (2026).

Text

Subdivision 1.Partners, not partnership, subject to tax. Except as provided under sections289A.35, paragraph (b), and289A.382, subdivision 3, a partnership as such shall not be subject to the income tax imposed by this chapter, but is subject to the tax imposed under section290.0922. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities. Subd.

2.[Repealed,1Sp2001 c 5 art 7 s 66] Subd. 2a. [Repealed,1Sp2001 c 5 art 7 s 66] Subd.

3.[Repealed,1Sp2001 c 5 art 7 s 66] Subd.

4.[Repealed,1Sp2001 c 5 art 7 s 66] Subd.

5.[Repealed,1Sp2001 c 5 art 7 s 66] Subd.

6.[Repealed,1982 c 523 art 1 s 72] Subd.

7.[Repealed,1982 c 523 art 1 s 72] Subd.

8.[Repealed,1982 c 523 art 1 s 72] Subd. 8a. [Repealed,1982 c 523 art 1 s 72]

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Subdivision 1.Partners, not partnership, subject to tax.
Except as provided under sections289A.35, paragraph (b), and289A.382, subdivision 3, a partnership as such shall not be subject to the income tax imposed by this chapter, but is subject to the tax imposed under section290.0922. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

Subd. 2.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 2a.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 3.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 4.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 5.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 6.
[Repealed,1982 c 523 art 1 s 72]

Subd. 7.
[Repealed,1982 c 523 art 1 s 72]

Subd. 8.
[Repealed,1982 c 523 art 1 s 72]

Subd. 8a.
[Repealed,1982 c 523 art 1 s 72]

Subd. 9.
[Repealed,1982 c 523 art 1 s 72]

Subd. 10.
[Repealed,1982 c 523 art 1 s 72]

Subd. 11.
[Repealed,1982 c 523 art 1 s 72]

Subd. 12.
[Repealed,1982 c 523 art 1 s 72]

Subd. 13.
[Repealed,1982 c 523 art 1 s 72]

Subd. 14.
[Repealed,1982 c 523 art 1 s 72]

Subd. 15.
[Repealed,1982 c 523 art 1 s 72]

Subd. 16.
[Repealed,1982 c 523 art 1 s 72]

Subd. 17.
[Repealed,1982 c 523 art 1 s 72]

Subd. 18.
[Repealed,1982 c 523 art 1 s 72]

Subd. 19.
[Repealed,1Sp2001 c 5 art 7 s 66]

Subd. 20.
[Repealed,1982 c 523 art 1 s 72]

Subd. 21.
[Repealed,1982 c 523 art 1 s 72]

Subd. 22.
[Repealed,1982 c 523 art 1 s 72]

Subd. 23.
[Repealed,1982 c 523 art 1 s 72]

Subd. 24.
[Repealed,1982 c 523 art 1 s 72]

Subd. 25.
[Repealed,1982 c 523 art 1 s 72]

Subd. 26.
[Repealed,1982 c 523 art 1 s 72]

Subd. 27.Allocation of partnership income to state.
The taxable net income of the partnership shall be assigned to this state under sections290.17to290.20.

Subd. 28.
[Repealed,1980 c 419 s 46]

Legislative History

(2394-30)1933 c 405 s 30;Ex1937 c 49 s 20;1939 c 446 s 13;1945 c 596 s 2;1945 c 604 s 30;1947 c 635 s 11;1955 c 406 s 1;1981 c 60 s 18;1981 c 178 s 77-85;1982 c 523 art 1 s 33-36; art 40 s 14;1983 c 207 s 43;1983 c 342 art 1 s 30,31,43;1984 c 514 art 1 s 8;1Sp1985 c 14 art 21 s 35-37,49;1986 c 444;1Sp1986 c 1 art 1 s 9;1987 c 268 art 1 s 83-86,126;1988 c 719 art 3 s 12;1989 c 28 s 25;1990 c 604 art 2 s 13,16;1991 c 291 art 6 s 46;1992 c 511 art 6 s 19;1993 c 375 art 8 s 14;1994 c 587 art 1 s 24;1Sp2017 c 1 art 13 s 12;1Sp2021 c 14 art 2 s 12