{"data":{"id":"us-mn/minn.-stat.-290.31","jurisdiction":"us-mn","citation":"Minn. Stat. § 290.31","heading":"PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS.","body":"Subdivision 1. Partners, not partnership, subject to tax.\nExcept 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on business as partners shall be liable for income tax only in their separate or individual capacities.\nSubd. 2.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 2a.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 3.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 4.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 5.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 6.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 7.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 8.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 8a.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 9.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 10.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 11.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 12.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 13.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 14.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 15.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 16.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 17.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 18.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 19.\n[Repealed, 1Sp2001 c 5 art 7 s 66]\nSubd. 20.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 21.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 22.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 23.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 24.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 25.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 26.\n[Repealed, 1982 c 523 art 1 s 72]\nSubd. 27. Allocation of partnership income to state.\nThe taxable net income of the partnership shall be assigned to this state under sections 290.17 to 290.20.\nSubd. 28.\n[Repealed, 1980 c 419 s 46]","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 290. INCOME AND FRANCHISE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/290.31","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"75a013a50e890fb5854a9e568c6f1f73737a6f62627fcfc7526a94c7dc5cf56a","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-290.30","next":"us-mn/minn.-stat.-290.311"},"notice":"GroundRules: Original legal text. Not legal advice."}