Minnesota Statutes

Minn. Stat. § 322A.01 (2026)

[Repealed]

✓ current as of May 2026
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[Repealed, 2004 c 199 art 12 s 107]

Notes of Decisions
Cited in 4 cases, 1984–2020 · leading case: Chrysler Credit Corp. v. Peterson, 342 N.W.2d 170 (Minn. Ct. App. 1984).
Chrysler Credit Corp. v. Peterson, 342 N.W.2d 170 (Minn. Ct. App. 1984). · cites it 2× “Partnership interest is defined in Minn.Stat. § 322A.01(10) as “a partner’s share of the profits and losses of a limited partnership and the right to receive distributions of partnership assets.”
In Re Metro, Ltd., 108 B.R. 684 (Bankr. D. Minn. 1988). “§ 322A.01, subd. 7. 6 . The limited partners are passive; their sole function is to serve as a source of capital and generally their only interest is to make a profit.”
Pitman Farms v. Kuehl Poultry LLC (D. Minnesota 2020). · cites it 2× “See Minn. Stat. § 322A.01(11) (1992) (defining “[p]erson” as “a natural person, partnership, limited partnership (domestic or foreign), trust, estate, association, limited liability company (whether domestic or foreign), or corporation”); id.”
Wall v. Comm'r, 62 T.C.M. 1425 (Tax Ct. 1991). “Stat. Ann. sec. 322A.01 (West 1981). Mr. Tonn also organized a corporation, Independent Energy Systems, Inc.”
— Minn. Stat. § 322A.01(10) — 1 case
Chrysler Credit Corp. v. Peterson, 342 N.W.2d 170 (Minn. Ct. App. 1984). “Partnership interest is defined in Minn.Stat. § 322A.01(10) as “a partner’s share of the profits and losses of a limited partnership and the right to receive distributions of partnership assets.”
— Minn. Stat. § 322A.01(11) — 1 case
Pitman Farms v. Kuehl Poultry LLC (D. Minnesota 2020). “See Minn. Stat. § 322A.01(11) (1992) (defining “[p]erson” as “a natural person, partnership, limited partnership (domestic or foreign), trust, estate, association, limited liability company (whether domestic or foreign), or corporation”); id.”
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