Except as provided under sections 289A.35 , paragraph (b), and 289A.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 section 290.0922 . Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities. [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1Sp2001 c 5 art 7 s 66 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] [Repealed, 1982 c 523 art 1 s 72 ] The taxable net income of the partnership shall be assigned to this state under sections 290.17 to 290.20 . [Repealed, 1980 c 419 s 46 ]
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