Minnesota Statutes

Minn. Stat. § 290.031 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1978 c 721 art 5 s 1]

Notes of Decisions

Cited in 1 case, 1983–1983 · leading case: Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983).

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Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983). · cites it 2× “241 (1976), and, until its repeal in 1978, the employer’s excise tax, section 290.031. Taconite companies in Minnesota are exempt from state income tax, section 290.”

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