Minnesota Statutes

Minn. Stat. § 290.171 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 2013 c 143 art 13 s 24]

Notes of Decisions

Cited in 6 cases, 1998–2018 · leading case: Kimberly-Clark Corp. & Subsidiaries, Relators/Cross-Respondents v. Comm'r of Revenue, Respondent/Cross-Appellant., 880 N.W.2d 844 (Minn. 2016).

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Kimberly-Clark Corp. & Subsidiaries, Relators/Cross-Respondents v. Comm'r of Revenue, Respondent/Cross-Appellant., 880 N.W.2d 844 (Minn. 2016). · cites it 48× “Laws 1039 , 1098 (repealing Articles III and IV in Minn.Stat. § 290.171). The Commissioner of Revenue denied the corresponding refund claims that accompá-nied the amended returns.”

Firstar Corp. v. Comm'r of Revenue, 575 N.W.2d 835 (Minn. 1998). · cites it 6× “Until 1987, Minn.Stat. § 290.171 contained the definition of business and nonbusiness income provided by the Uniform Division of Income for Tax Purposes Act (UDITPA).”

Graphic Packaging Corp. v. Hegar, 538 S.W.3d 89 (Tex. 2017). “15 (4) (1972) ; Idaho, Idaho Code § 63-3027 (i)(1) ; Minnesota, Minn. Stat. §§ 290.171 , .191 (1987); North Dakota, N.”

Hercules Inc. v. Comm'r of Revenue, 575 N.W.2d 111 (Minn. 1998). · cites it 2× “” Minn.Stat. § 290.171, Art. IV, 1(a) (repealed 1987).”

Health Net, Inc. v. Dep't of Revenue, 415 P.3d 1034 (Or. 2018). “The statute did provide that the Compact is 'enacted into law,' Minn. Stat. § 290.171 (1984), and that a member state may withdraw from the Compact 'by enacting a statute repealing the same.”

EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 13× “The dispute in this case concerns whether, during the tax years in issue, multistate businesses also enjoyed a third option, namely, the unfettered right to use the apportionment formula contained in Articles III and IV of Minn. Stat. § 290.171 (Minnesota's version of the…”

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