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Minnesota · Through 2025 Minnesota Statutes

Minn. Stat. § 290.26: EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT.

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Where this section sits in the code
  1. VARIOUS STATE TAXES AND PROGRAMS
  2. CHAPTER 290. INCOME AND FRANCHISE TAXES

Subdivision 1.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 2.

[Repealed, 1987 c 268 art 1 s 127]

Subd. 2a.

[Repealed, 1983 c 15 s 33]

Subd. 3.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 4.

[Repealed, 1981 c 178 s 119]

Subd. 5.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 6. Individual retirement account; exemption.

Any individual retirement account that is exempt from taxation under the provisions of section 408 of the Internal Revenue Code shall also be exempt from taxation under the provisions of this chapter.

Subd. 7.

[Repealed, 1981 c 178 s 119]

Collected 2026-09-02T22:10:40Z. Source file · JSON

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