Minnesota Statutes
§ 290.26 — EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT
Minnesota § 290.26
This text of Minnesota § 290.26 (EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT) 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. § 290.26 (2026).
Text
Subdivision 1. [Repealed,1982 c 523 art 1 s 72] Subd.
2.[Repealed,1987 c 268 art 1 s 127]
Subd. 2a.
[Repealed,1983 c 15 s 33]
Subd.
3.[Repealed,1982 c 523 art 1 s 72]
Subd.
4.[Repealed,1981 c 178 s 119]
Subd.
5.[Repealed,1982 c 523 art 1 s 72]
Subd. 6.Individual retirement account; exemption.
Any individual retirement account that is exempt from taxation under the provisions of section 408 of the Internal Revenue Code shall also be exempt from taxation under the provisions of this chapter.
Subd.
7.[Repealed,1981 c 178 s 119]
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Legislative History
(2394-28d)1939 c 446 s 10;1945 c 604 s 18;1957 c 766 s 1;1971 c 769 s 2;1973 c 582 s 3;1973 c 711 s 3;1974 c 157 s 4;1975 c 349 s 27;1976 c 2 s 108;1977 c 376 s 7,13;1980 c 607 art 1 s 22,32;1981 c 60 s 17,27;1981 c 178 s 73-75;1982 c 523 art 40 s 14;1983 c 15 s 19;1983 c 207 s 19,43;1983 c 342 art 1 s 43;1984 c 514 art 1 s 8;1Sp1985 c 14 art 21 s 34,49;1Sp1986 c 1 art 1 s 9;1987 c 268 art 1 s 126;1988 c 719 art 3 s 12;1989 c 28 s 25;1990 c 604 art 2 s 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
Nearby Sections
15
§ 290.01
DEFINITIONS§ 290.0121
DEPENDENT EXEMPTION§ 290.0122
ITEMIZED DEDUCTIONS§ 290.0123
STANDARD DEDUCTION§ 290.0136
CERTAIN PREFERRED STOCK LOSSES§ 290.014
JURISDICTION TO TAX IN GENERALCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 290.26, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/290/290.26.