Minn. Stat. » CHAPTER 290. INCOME AND FRANCHISE TAXES
Minnesota Statutes

Minn. Stat. § 290.08 (2026)

[Repealed]

✓ current as of May 2026
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[Repealed, 1987 c 268 art 1 s 127]

Notes of Decisions
Cited in 8 cases, 1956–1994 · leading case: Wallace v. Comm'r of Taxation, 184 N.W.2d 588 (Minn. 1971).
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Wallace v. Comm'r of Taxation, 184 N.W.2d 588 (Minn. 1971). · cites it 8× “1965, § 290.08, subd. 5) when such exemption is not permitted in arriving at Federal adjusted gross income.”
Cambridge State Bank v. Roemer, 457 N.W.2d 716 (Minn. 1990). · cites it 4× “Minn.Stat. § 290.08, subd. 8 (1984) (repealed 1987) exempted any interest earned on either United States or State of Minnesota obligations from gross income.”
Cambridge State Bank v. James, 514 N.W.2d 565 (Minn. 1994). · cites it 4× “Minn.Stat. § 290.08, subd. 8 (1984) (repealed 1987) exempted any interest earned on either United States or State of Minnesota obligations from gross income.”
Bremer v. Comm'r of Taxation, 75 N.W.2d 470 (Minn. 1956). “29, 26 USCA, § 103 (b), but excluded from gross income under Minnesota law, § 290.08 (7). See, Magruder v. Washington, B.”
Minneapolis Star & Tribune Co. v. Comm'r of Taxation, 177 N.W.2d 33 (Minn. 1970). · cites it 2× ““(b) There shall be included in computing the gross income used in computing taxable net income the amount of the interest, excludable from gross income under section 290.08, that would be treated as assignable to this state, decreased by the amount of interest paid or accrued…”
Gillen v. Comm'r of Taxation, 232 N.W.2d 894 (Minn. 1975). · cites it 7× “Relators contend that the 1967 amendment to- § 290.08, subd. 5(a), removed all restrictions on sick-pay exclusions, including the $100 weekly maximum.”
Rochester Bank & Trust Co. v. Comm'r of Revenue, 305 N.W.2d 776 (Minn. 1981). · cites it 4× “Minn.Stat. § 290.08 (1978) provides in pertinent part as follows: Subdivision 1.”
Louis N. Kitten & Co. v. Comm'r of Revenue, 319 N.W.2d 421 (Minn. 1982). · cites it 3× “A deduction for interest income from United States government obligations, granted pursuant to Minn.Stat. § 290.08, subd. 8 (1971), is denied to section 290.”
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