Minnesota Statutes
Minn. Stat. § 290.31 (2026)
Partnerships; Individual Liability Of Partners
✓ current as of May 2026
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§
Subdivision 1.Partners, not partnership, subject to tax.
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.
Notes of Decisions
Cited in 1
case, 2018–2018 · leading case: Associated Bank, N.A. v. Comm'r of Revenue, 914 N.W.2d 394 (Minn. 2018).
Associated Bank, N.A. v. Comm'r of Revenue, 914 N.W.2d 394 (Minn. 2018). “See Minn. Stat. § 290.31 , subd. 1 (2016). Instead, the partnership income flows through the partnership entities to members, such as Associated Bank, which pay the tax.”
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