Minn. R. agency 181, ch. 8019, pt. 8019.0300 - UNITARY BUSINESS, REPORTING
Subpart
1. [Repealed, 26 SR 435]
Subp.
2. [Repealed, 26 SR 435]
Subp.
3. [Repealed, 26 SR 435]
Subp.
4. [Repealed, 26 SR 435]
Subp.
5.
Credits.
Any refundable or nonrefundable credits allowed on the Minnesota return are allowed only to a corporation that has a nexus with Minnesota and must be based on that corporation's expenditures. These credits must be taken into consideration after computing the income or loss of a unitary business on the combined report.
Subp. 6. [Repealed, 26 SR 435]
Subp. 7. [Repealed, 26 SR 435]
Subp. 8. [Repealed, 26 SR 435]
Subp. 9. [Repealed, 26 SR 435]
Subp. 10. [Repealed, 26 SR 435]
Subp. 11. [Repealed, 26 SR 435]
Notes
Statutory Authority: MS s 270.06; 270C.06; 290.52
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