{"data":{"id":"us-mn/minn.-stat.-290.26","jurisdiction":"us-mn","citation":"Minn. Stat. § 290.26","heading":"EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT.","body":"Subdivision 1.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 2.\n[Repealed, 1987 c 268 art 1 s 127]\nSubd. 2a.\n[Repealed, 1983 c 15 s 33]\nSubd. 3.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 4.\n[Repealed, 1981 c 178 s 119]\nSubd. 5.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 6. Individual retirement account; exemption.\nAny 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408 of the Internal Revenue Code shall also be exempt from taxation under the provisions of this chapter.\nSubd. 7.\n[Repealed, 1981 c 178 s 119]","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 290. INCOME AND FRANCHISE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/290.26","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"f2e50d482f13cc260d3aab97dd6beaea1028988aeee15f665e8bcaf678ec1575","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-290.25","next":"us-mn/minn.-stat.-290.27"},"notice":"GroundRules: Original legal text. Not legal advice."}