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289A.08.10
Statute ID:
12821
Statute Function ID:
28145
Taxes - Filing requirements - proper return
In Effect
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Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
289A.08.10
Enactment Date:
Jan 1, 1859
Effective Date:
May 25, 1993
Expiration Date:
Repealed?:
No
Summary Text:
Taxes - Filing requirements - proper return
Statute ID:
12821
Created:
Apr 10, 2009 by mnjis.legal.analyst@state.mn.us
Updated:
Apr 10, 2009 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Added
Legal Analyst Comment:
1993 C 375, art. 2, sec 4; cited in charge; needed for additional statutes
Summary Text:
Taxes - Filing requirements - proper return
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/289A/08.html
Legislative Session:
1859 - Regular
Session Law Text?:
No
Statute text last updated on:
Apr 10, 2009
The return must specifically set forth the items of gross income, deductions, credits against the tax, and any other data necessary for computing the amount of any item required for determining the amount of the net income tax liability. The return must be filed in the form and manner the commissioner prescribes. The filing of a return required under this section is considered an assessment. The return must be signed by the taxpayer in the case of an individual's return, by both spouses in the case of a joint return, by someone designated by the corporation, partnership, entertainment entity, or mining company in the case of a corporate, composite income, entertainment, or occupation tax return, and by the trustee, receiver, or other fiduciary in the case of a fiduciary's return.
