Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.31. Partnerships; individual liability of partners

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.

Subds. 2 to 5. Repealed by Laws 2001, 1st Sp., c. 5, art. 7, § 66, par. (b).

Subds. 6 to 18. Repealed by Laws 1982, c. 523, art. 1, § 72.

Subd. 19. Repealed by Laws 2001, 1st Sp., c. 5, art. 7, § 66, par. (b).

Subds. 20 to 26. Repealed by Laws 1982, c. 523, art. 1, § 72.

Subd. 27. Allocation of partnership income to state.The taxable net income of the partnership shall be assigned to this state under sections 290.17 to 290.20.

Subd. 28. Repealed by Laws 1980, c. 419, § 46, eff. April 1, 1980.