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290A.27 Rounding.

In computing the dollar amount of items on the property tax refund claim form and accompanying schedules, items may be rounded off to the nearest whole dollar amount, disregarding amounts of less than 50 cents and increasing amounts of 50 cents to 99 cents to the next highest dollar.

HIST: 1996 c 471 art 3 s 35

Official Publication of the State of Minnesota
Revisor of Statutes