Minnesota Statutes

Minn. Stat. § 290.361 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1987 c 268 art 1 s 127]

Notes of Decisions

Cited in 5 cases, 1962–1994 · leading case: Cambridge State Bank v. Roemer, 457 N.W.2d 716 (Minn. 1990).

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Cambridge State Bank v. Roemer, 457 N.W.2d 716 (Minn. 1990). · cites it 16× “The district court concluded that the pre-1983 Minnesota bank excise tax imposed by Minn.Stat. § 290.361 (1984) (repealed 1987) is, in substance, an income tax and discriminates against federal debt instruments in violation of the borrowing and supremacy clauses of the United…”

Cambridge State Bank v. James, 514 N.W.2d 565 (Minn. 1994). · cites it 8× “Waldoch, Lindquist & Vennum, Minneapolis, for Cambridge State Bank, et al. Walter A. Pickhardt, Robert L. Schnell, Jr.”

Cambridge State Bank v. James, 480 N.W.2d 647 (Minn. 1992). · cites it 2× “361 (1984) (repealed 1987), which included interest from federal obligations in computing net income (on which the bank tax was measured) while exempting interest from certain state obligations. The banks claimed that the tax was a discriminatory income tax in violation of 31 U.”

Steele Cnty. Bldg. & Loan Ass'n v. Comm'r of Taxation, 116 N.W.2d 506 (Minn. 1962). · cites it 3× “Corporations taxable under the provisions of section 290.361 which have heretofore in any taxable year taken such deductions by the reserve method in their income tax returns to the Federal Government may, on or before July 1, 1949, make application'to the commissioner for…”

Rochester Bank & Trust Co. v. Comm'r of Revenue, 305 N.W.2d 776 (Minn. 1981). · cites it 12× “The relator, Commissioner of Revenue, obtained a writ of certiorari to review a decision of the Minnesota Tax Court to the effect that interest received by the Rochester Bank & Trust Company on Puerto Rican bonds held by the bank was not includable in its taxable net income for…”

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