1.1                          A bill for an act 
  1.2             relating to taxation; preserving certain exempt rules 
  1.3             of the department of revenue. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [STATUS OF EXEMPT RULES.] 
  1.6      Notwithstanding Minnesota Statutes, section 14.387, the 
  1.7   following statutes, and any rules adopted or determinations, 
  1.8   actions, or positions taken pursuant to these statutes, have the 
  1.9   force and effect of law on and after July 1, 1997:  Minnesota 
  1.10  Statutes, sections 124.2131, subdivision 1, paragraph (b); 
  1.11  270.75, subdivision 5; 270.76; 270.79, subdivision 4, paragraph 
  1.12  (f); 290.06, subdivision 2d; 290A.04, subdivision 6; and 
  1.13  297E.15, subdivision 11. 
  1.14     Sec. 2.  [EFFECTIVE DATE.] 
  1.15     Section 1 is effective the day following final enactment.