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Franchise Tax in Minnesota

April 13, 2006

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If your corporation in Minnesota is a foreign corporation (a corporation organized in a state other than Minnesota) which holds a certificate of authority, you must register annually and pay a $115 filing fee to the Secretary of State. For domestic corporations, there is no fee for annual registration.

In Minnesota the corporation income tax is sometimes referred to as the franchise tax. See income taxes on business income for the details on the Minnesota corporation income tax.

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