Source: https://www.revisor.mn.gov/statutes/2010/cite/289A.08
Timestamp: 2020-03-30 17:19:49
Document Index: 519208075

Matched Legal Cases: ['art 1', 'art 5', 'art 10', 'art 6', 'art 11', 'art 6', 'art 2', 'art 8', 'art 2', 'art 1', 'art 1', 'art 2', 'art 4', 'art 2', 'art 11', 'art 2', 'art 6', 'art 9', 'art 3', 'art 11', 'art 1', 'art 1', 'art 7', 'art 12', 'art 3']

(j) For the purposes of this subdivision, "income" means the partner's share of federal adjusted gross income from the partnership modified by the additions provided in section 290.01, subdivision 19a, clauses (6) to (10), and the subtractions provided in: (i) section 290.01, subdivision 19b, clause (8), to the extent the amount is assignable or allocable to Minnesota under section 290.17; and (ii) section 290.01, subdivision 19b, clause (13). The subtraction allowed under section 290.01, subdivision 19b, clause (8), is only allowed on the composite tax computation to the extent the electing partner would have been allowed the subtraction.
(a) A "tax refund or return preparer," as defined in section 289A.60, subdivision 13, paragraph (f), who is a tax return preparer for purposes of section 6011(e) of the Internal Revenue Code, and who reasonably expects to prepare more than ten Minnesota individual income tax returns for the prior calendar year must file all Minnesota individual income tax returns prepared for that calendar year by electronic means.
1990 c 480 art 1 s 3,46; art 5 s 4,5; 1990 c 604 art 10 s 23; 1991 c 291 art 6 s 46; art 11 s 3; 1992 c 511 art 6 s 19; 1993 c 375 art 2 s 3-5; art 8 s 14; 1994 c 416 art 2 s 1; 1994 c 587 art 1 s 24; 1997 c 31 art 1 s 3; 1997 c 84 art 2 s 1; 2000 c 490 art 4 s 1; 1Sp2003 c 1 art 2 s 81; 1Sp2003 c 21 art 11 s 12; 2005 c 151 art 2 s 17; art 6 s 1; art 9 s 15; 1Sp2005 c 3 art 3 s 1-3; 2008 c 154 art 11 s 2; 2008 c 277 art 1 s 61; 2009 c 86 art 1 s 53; 2009 c 88 art 7 s 1; 2010 c 215 art 12 s 29; 2010 c 389 art 3 s 1