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Minnesota Legislature

Office of the Revisor of Statutes

Chapter 290

Section 290.06

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Recent History

290.06 RATES OF TAX; CREDITS.
    Subdivision 1. Computation, corporations. The franchise tax imposed upon corporations
shall be computed by applying to their taxable income the rate of 9.8 percent.
    Subd. 1a.[Repealed, 1990 c 604 art 2 s 21]
    Subd. 2.[Repealed, Ex1971 c 31 art 18 s 6]
    Subd. 2a.[Repealed, Ex1967 c 32 art 14 s 12]
    Subd. 2b.[Repealed, 1980 c 419 s 46]
    Subd. 2c. Schedules of rates for individuals, estates, and trusts. (a) The income taxes
imposed by this chapter upon married individuals filing joint returns and surviving spouses as
defined in section 2(a) of the Internal Revenue Code must be computed by applying to their
taxable net income the following schedule of rates:
(1) On the first $25,680, 5.35 percent;
(2) On all over $25,680, but not over $102,030, 7.05 percent;
(3) On all over $102,030, 7.85 percent.
Married individuals filing separate returns, estates, and trusts must compute their income
tax by applying the above rates to their taxable income, except that the income brackets will
be one-half of the above amounts.
(b) The income taxes imposed by this chapter upon unmarried individuals must be computed
by applying to taxable net income the following schedule of rates:
(1) On the first $17,570, 5.35 percent;
(2) On all over $17,570, but not over $57,710, 7.05 percent;
(3) On all over $57,710, 7.85 percent.
(c) The income taxes imposed by this chapter upon unmarried individuals qualifying as a
head of household as defined in section 2(b) of the Internal Revenue Code must be computed by
applying to taxable net income the following schedule of rates:
(1) On the first $21,630, 5.35 percent;
(2) On all over $21,630, but not over $86,910, 7.05 percent;
(3) On all over $86,910, 7.85 percent.
(d) In lieu of a tax computed according to the rates set forth in this subdivision, the tax of
any individual taxpayer whose taxable net income for the taxable year is less than an amount
determined by the commissioner must be computed in accordance with tables prepared and issued
by the commissioner of revenue based on income brackets of not more than $100. The amount
of tax for each bracket shall be computed at the rates set forth in this subdivision, provided that
the commissioner may disregard a fractional part of a dollar unless it amounts to 50 cents or
more, in which case it may be increased to $1.
(e) An individual who is not a Minnesota resident for the entire year must compute the
individual's Minnesota income tax as provided in this subdivision. After the application of the
nonrefundable credits provided in this chapter, the tax liability must then be multiplied by
a fraction in which:
(1) the numerator is the individual's Minnesota source federal adjusted gross income as
defined in section 62 of the Internal Revenue Code and increased by the additions required
under section 290.01, subdivision 19a, clauses (1), (5), (6), (7), (8), and (9), and reduced by the
Minnesota assignable portion of the subtraction for United States government interest under
section 290.01, subdivision 19b, clause (1), and the subtractions under section 290.01, subdivision
19b
, clauses (9), (10), (14), (15), and (16), after applying the allocation and assignability
provisions of section 290.081, clause (a), or 290.17; and
(2) the denominator is the individual's federal adjusted gross income as defined in section
62 of the Internal Revenue Code of 1986, increased by the amounts specified in section 290.01,
subdivision 19a
, clauses (1), (5), (6), (7), (8), and (9), and reduced by the amounts specified in
section 290.01, subdivision 19b, clauses (1), (9), (10), (14), (15), and (16).
    Subd. 2d. Inflation adjustment of brackets. (a) For taxable years beginning after December
31, 2000, the minimum and maximum dollar amounts for each rate bracket for which a tax is
imposed in subdivision 2c shall be adjusted for inflation by the percentage determined under
paragraph (b). For the purpose of making the adjustment as provided in this subdivision all of the
rate brackets provided in subdivision 2c shall be the rate brackets as they existed for taxable years
beginning after December 31, 1999, and before January 1, 2001. The rate applicable to any rate
bracket must not be changed. The dollar amounts setting forth the tax shall be adjusted to reflect
the changes in the rate brackets. The rate brackets as adjusted must be rounded to the nearest $10
amount. If the rate bracket ends in $5, it must be rounded up to the nearest $10 amount.
(b) The commissioner shall adjust the rate brackets and by the percentage determined
pursuant to the provisions of section 1(f) of the Internal Revenue Code, except that in section
1(f)(3)(B) the word "1999" shall be substituted for the word "1992." For 2001, the commissioner
shall then determine the percent change from the 12 months ending on August 31, 1999, to the 12
months ending on August 31, 2000, and in each subsequent year, from the 12 months ending on
August 31, 1999, to the 12 months ending on August 31 of the year preceding the taxable year.
The determination of the commissioner pursuant to this subdivision shall not be considered a
"rule" and shall not be subject to the Administrative Procedure Act contained in chapter 14.
No later than December 15 of each year, the commissioner shall announce the specific
percentage that will be used to adjust the tax rate brackets.
    Subd. 2e.[Repealed, 1984 c 502 art 2 s 17]
    Subd. 2f.[Repealed, 1Sp1986 c 1 art 8 s 19]
    Subd. 3.[Repealed, Ex1967 c 32 art 14 s 12]
    Subd. 3a.[Repealed, 1980 c 419 s 46]
    Subd. 3b.[Repealed, 1980 c 419 s 46]
    Subd. 3c.[Repealed, 1982 c 523 art 1 s 72]
    Subd. 3d.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 3e.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 3f.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 3g.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 4.[Repealed, Ex1971 c 31 art 6 s 2]
    Subd. 5.[Expired]
    Subd. 6.[Repealed, Ex1971 c 31 art 6 s 2]
    Subd. 7.[Expired]
    Subd. 8.[Repealed, Ex1967 c 32 art 2 s 1]
    Subd. 9.[Repealed, 1983 c 342 art 1 s 44]
    Subd. 9a.[Repealed, 1983 c 342 art 1 s 44]
    Subd. 10. Computation of tax. In computing the dollar amount of items on the income tax
return and accompanying schedules, such money items may be rounded off to the nearest whole
dollar amount, disregarding amounts less than 50 cents and increasing amounts of 50 cents to
99 cents to the next highest dollar.
    Subd. 11.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 12.[Repealed, 1979 c 303 art 1 s 23]
    Subd. 13.[Repealed, 1984 c 502 art 14 s 20]
    Subd. 14.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 15.[Repealed, 1Sp1986 c 1 art 3 s 21]
    Subd. 16.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 17.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 18.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 19.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 20.[Repealed, 1988 c 719 art 1 s 21]
    Subd. 21.[Repealed, 1996 c 471 art 9 s 16]
    Subd. 22. Credit for taxes paid to another state. (a) A taxpayer who is liable for taxes
based on net income to another state, as provided in paragraphs (b) through (f), upon income
allocated or apportioned to Minnesota, is entitled to a credit for the tax paid to another state if the
tax is actually paid in the taxable year or a subsequent taxable year. A taxpayer who is a resident
of this state pursuant to section 290.01, subdivision 7, paragraph (b), and who is subject to income
tax as a resident in the state of the individual's domicile is not allowed this credit unless the state
of domicile does not allow a similar credit.
(b) For an individual, estate, or trust, the credit is determined by multiplying the tax payable
under this chapter by the ratio derived by dividing the income subject to tax in the other state
that is also subject to tax in Minnesota while a resident of Minnesota by the taxpayer's federal
adjusted gross income, as defined in section 62 of the Internal Revenue Code, modified by the
addition required by section 290.01, subdivision 19a, clause (1), and the subtraction allowed by
section 290.01, subdivision 19b, clause (1), to the extent the income is allocated or assigned to
Minnesota under sections 290.081 and 290.17.
(c) If the taxpayer is an athletic team that apportions all of its income under section 290.17,
subdivision 5
, the credit is determined by multiplying the tax payable under this chapter by the
ratio derived from dividing the total net income subject to tax in the other state by the taxpayer's
Minnesota taxable income.
(d) The credit determined under paragraph (b) or (c) shall not exceed the amount of tax so
paid to the other state on the gross income earned within the other state subject to tax under this
chapter, nor shall the allowance of the credit reduce the taxes paid under this chapter to an amount
less than what would be assessed if such income amount was excluded from taxable net income.
(e) In the case of the tax assessed on a lump sum distribution under section 290.032, the
credit allowed under paragraph (a) is the tax assessed by the other state on the lump sum
distribution that is also subject to tax under section 290.032, and shall not exceed the tax assessed
under section 290.032. To the extent the total lump sum distribution defined in section 290.032,
subdivision 1
, includes lump sum distributions received in prior years or is all or in part an annuity
contract, the reduction to the tax on the lump sum distribution allowed under section 290.032,
subdivision 2
, includes tax paid to another state that is properly apportioned to that distribution.
(f) If a Minnesota resident reported an item of income to Minnesota and is assessed tax in
such other state on that same income after the Minnesota statute of limitations has expired, the
taxpayer shall receive a credit for that year under paragraph (a), notwithstanding any statute of
limitations to the contrary. The claim for the credit must be submitted within one year from the
date the taxes were paid to the other state. The taxpayer must submit sufficient proof to show
entitlement to a credit.
(g) For the purposes of this subdivision, a resident shareholder of a corporation treated as
an "S" corporation under section 290.9725, must be considered to have paid a tax imposed on
the shareholder in an amount equal to the shareholder's pro rata share of any net income tax paid
by the S corporation to another state. For the purposes of the preceding sentence, the term "net
income tax" means any tax imposed on or measured by a corporation's net income.
(h) For the purposes of this subdivision, a resident partner of an entity taxed as a partnership
under the Internal Revenue Code must be considered to have paid a tax imposed on the partner in
an amount equal to the partner's pro rata share of any net income tax paid by the partnership to
another state. For purposes of the preceding sentence, the term "net income" tax means any tax
imposed on or measured by a partnership's net income.
(i) For the purposes of this subdivision, "another state":
(1) includes:
(i) the District of Columbia; and
(ii) a province or territory of Canada; but
(2) excludes Puerto Rico and the several territories organized by Congress.
(j) The limitations on the credit in paragraphs (b), (c), and (d), are imposed on a state by
state basis.
(k) For a tax imposed by a province or territory of Canada, the tax for purposes of this
subdivision is the excess of the tax over the amount of the foreign tax credit allowed under section
27 of the Internal Revenue Code. In determining the amount of the foreign tax credit allowed, the
net income taxes imposed by Canada on the income are deducted first. Any remaining amount
of the allowable foreign tax credit reduces the provincial or territorial tax that qualifies for the
credit under this subdivision.
    Subd. 22a. Nonresident's credit for taxes paid to state of domicile. (a) Notwithstanding
subdivision 22, a nonresident who is subject to tax in this state on the gain on the sale of a
partnership interest, which is allocable to this state under section 290.17, subdivision 2, paragraph
(c), is allowed a credit for the tax paid to the state of the individual's domicile upon the gain in
the taxable year or a subsequent taxable year. This credit is only allowed if the state of domicile
does not allow a credit for the tax paid to Minnesota on the gain.
(b) For purposes of this subdivision, the credit equals the tax paid to the state of domicile
multiplied by the ratio derived by dividing the amount of gain on the sale of the partnership
interest subject to tax in the other state that is also subject to tax in Minnesota by the taxpayer's
federal adjusted gross income, as defined in section 62 of the Internal Revenue Code. The credit
allowed may not reduce the taxes paid under this chapter to an amount less than the tax that would
apply if the gain were excluded from taxable net income.
(c) If a nonresident taxpayer reported the gain to Minnesota and is assessed tax in the state of
domicile on that same income after the Minnesota statute of limitations has expired, the taxpayer
is allowed a credit for that year, notwithstanding any statute of limitations to the contrary. The
claim for the credit must be submitted within one year from the date the taxes were paid to the
state of domicile and the taxpayer must submit sufficient proof to show entitlement to a credit.
(d) For the purposes of this subdivision, "another state" includes the District of Columbia,
but does not include Puerto Rico or the several territories organized by Congress.
    Subd. 23. Refund of contributions to political parties and candidates. (a) A taxpayer may
claim a refund equal to the amount of the taxpayer's contributions made in the calendar year to
candidates and to a political party. The maximum refund for an individual must not exceed $50
and for a married couple, filing jointly, must not exceed $100. A refund of a contribution is
allowed only if the taxpayer files a form required by the commissioner and attaches to the form
a copy of an official refund receipt form issued by the candidate or party and signed by the
candidate, the treasurer of the candidate's principal campaign committee, or the chair or treasurer
of the party unit, after the contribution was received. The receipt forms must be numbered, and
the data on the receipt that are not public must be made available to the campaign finance and
public disclosure board upon its request. A claim must be filed with the commissioner no sooner
than January 1 of the calendar year in which the contribution was made and no later than April 15
of the calendar year following the calendar year in which the contribution was made. A taxpayer
may file only one claim per calendar year. Amounts paid by the commissioner after June 15 of
the calendar year following the calendar year in which the contribution was made must include
interest at the rate specified in section 270C.405.
(b) No refund is allowed under this subdivision for a contribution to a candidate unless the
candidate:
(1) has signed an agreement to limit campaign expenditures as provided in section 10A.322;
(2) is seeking an office for which voluntary spending limits are specified in section 10A.25;
and
(3) has designated a principal campaign committee.
This subdivision does not limit the campaign expenditures of a candidate who does not sign
an agreement but accepts a contribution for which the contributor improperly claims a refund.
(c) For purposes of this subdivision, "political party" means a major political party as defined
in section 200.02, subdivision 7, or a minor political party qualifying for inclusion on the income
tax or property tax refund form under section 10A.31, subdivision 3a.
A "major party" or "minor party" includes the aggregate of that party's organization within
each house of the legislature, the state party organization, and the party organization within
congressional districts, counties, legislative districts, municipalities, and precincts.
"Candidate" means a candidate as defined in section 10A.01, subdivision 10, except a
candidate for judicial office.
"Contribution" means a gift of money.
(d) The commissioner shall make copies of the form available to the public and candidates
upon request.
(e) The following data collected or maintained by the commissioner under this subdivision
are private: the identities of individuals claiming a refund, the identities of candidates to whom
those individuals have made contributions, and the amount of each contribution.
(f) The commissioner shall report to the campaign finance and public disclosure board by
each August 1 a summary showing the total number and aggregate amount of political contribution
refunds made on behalf of each candidate and each political party. These data are public.
(g) The amount necessary to pay claims for the refund provided in this section is appropriated
from the general fund to the commissioner of revenue.
(h) For a taxpayer who files a claim for refund via the Internet or other electronic means, the
commissioner may accept the number on the official receipt as documentation that a contribution
was made rather than the actual receipt as required by paragraph (a).
    Subd. 24. Credit for job creation. (a) A corporation that leases and operates a heavy
maintenance base for aircraft that is owned by the state of Minnesota or one of its political
subdivisions, or an engine repair facility described in section 116R.02, subdivision 6, or both,
may take a credit against the tax due under this chapter.
(b) For the first taxable year when the facility has been in operation for at least three
consecutive months, the credit is equal to $5,000 multiplied by the number of persons employed
by the corporation on a full-time basis at the facility on the last day of the taxable year, not to
exceed the number of persons employed by the corporation on a full-time basis at the facility
on the date 90 days before the last day of the taxable year. For each of the succeeding four
taxable years, the credit is equal to $5,000 multiplied by the number of persons employed by the
corporation on a full-time basis at the facility on the last day of the taxable year, not to exceed the
number of persons employed by the corporation on a full-time basis at the facility on the date 90
days before the last day of the taxable year.
(c) For the first taxable year in which the credit is allowed for the facility, the credit must
not exceed 80 percent of the wages paid to or incurred for persons employed by the taxpayer at
the facility during the taxable year. For the succeeding four taxable years, the credit must not
exceed 20 percent of the wages paid to or incurred for persons employed by the taxpayer at the
facility during the taxable year. For purposes of this section, "wages" has the meaning given under
section 3121(b) of the Internal Revenue Code, except the limitation to the contribution and
benefit base does not apply.
(d) If the credit provided under this subdivision exceeds the tax liability of the corporation
for the taxable year, the excess amount of the credit may be carried over to each of the 20 taxable
years succeeding the taxable year. The entire amount of the credit must be carried to the earliest
taxable year to which the amount may be carried. The unused portion of the credit must be carried
to the following taxable year. No credit may be carried to a taxable year more than 20 years after
the taxable year in which the credit was earned.
(e) If an unused portion of the credit remains at the end of the carryover period under
paragraph (d), the commissioner shall refund the unused portion to the taxpayer. The provisions
of this paragraph do not apply if the corporation that earned the credit under this subdivision or a
successor in interest to the corporation filed for bankruptcy protection.
    Subd. 25.[Repealed, 1Sp2001 c 5 art 7 s 66]
    Subd. 26.[Repealed, 1Sp2001 c 5 art 9 s 30]
    Subd. 27. Tax paid to another state; corporations. (a) A credit is allowed against the tax
imposed under subdivision 1 for tax paid to another state based on net income. The credit must be
claimed in a manner prescribed by the commissioner.
(b) The amount of the credit equals the amount of qualifying tax paid to the other state for
the taxable year, multiplied by the taxpayer's apportionment percentage under section 290.191. If
the item of income or gain is assigned to Minnesota as nonbusiness income, the entire amount
of the qualifying tax is allowed as a credit. The maximum amount of the credit is limited to the
tax liability under subdivision 1 for the taxable year and, in no case, may the credit exceed the
reduction in the amount of tax under subdivision 1 if the item of income or gain were excluded
from net income.
(c) For purposes of this subdivision, "qualifying tax" means the amount of tax paid to another
state on an item of income or gain for the taxable year, if:
(1) the law of another state requires and the taxpayer assigns the entire amount of the income
or gain to one other state; and
(2) the income or gain is included in the measure of the exercise of the corporate franchise
that is taxable under subdivision 1.
(d) The amount of tax paid to another state on an item of income or gain is the difference
between the tax paid to the state and the amount of tax that would have been paid to the state if
the item of income or gain had not been included in the net income of that state.
(e) The taxpayer must report to the commissioner of revenue any change in tax in the other
state, the change in qualifying tax, and a copy of the final determination of the tax by the taxing
authority of the other state. A taxpayer who claims the credit consents to extend the period of
limitation for the commissioner to recompute the credit and reassess the tax due, including a
refund, for a period of one year following a report by the taxpayer of a final determination of tax
by the state in which the entire amount of income or gain is reported, notwithstanding any period
of limitations to the contrary, or within any applicable period of limitations, whichever is longer.
If a taxpayer fails to report as required by this paragraph, the commissioner may recompute the
tax, including a refund, based on the information available to the commissioner. The tax may
be recomputed within six years after the report should have been filed, notwithstanding any
period of limitations to the contrary.
    Subd. 28. Credit for transit passes. A taxpayer may take a credit against the tax due under
this chapter equal to 30 percent of the expense incurred by the taxpayer to provide transit passes,
for use in Minnesota, to employees of the taxpayer. As used in this subdivision, "transit pass"
has the meaning given in section 132(f)(5)(A) of the Internal Revenue Code. If the taxpayer
purchases the transit passes from the transit system operator, and resells them to the employees,
the credit is based on the amount of the difference between the price paid for the passes by the
employer and the amount charged to employees.
    Subd. 29. Job opportunity building zone job credit. A taxpayer that is a qualified business,
as defined in section 469.310, subdivision 11, is allowed a credit as determined under section
469.318 against the tax imposed by this chapter.
    Subd. 30. Biotechnology and health science industry zone job credit. A taxpayer that is a
qualified business, as defined in section 469.330, subdivision 11, is allowed a credit as determined
under section 469.338 against the franchise tax imposed under section 290.06, subdivision 1, or
the alternative minimum tax imposed under section 290.0921.
    Subd. 31. Biotechnology and health science industry zone research and development
credit. A taxpayer that is a qualified business, as defined in section 469.330, subdivision 11, is
allowed a credit as determined under section 469.339 against the franchise tax imposed under
section 290.06, subdivision 1, or the alternative minimum tax imposed under section 290.0921.
    Subd. 32. International economic development zone job credit. A taxpayer that is a
qualified business, as defined in section 469.321, subdivision 6, is allowed a credit as determined
under section 469.327 against the tax imposed by this chapter.
    Subd. 33. Bovine testing credit. (a) An owner of cattle in Minnesota may take a credit
against the tax due under this chapter for an amount equal to one-half the expenses incurred
during the taxable year to conduct tuberculosis testing on those cattle.
(b) If the amount of credit which the taxpayer is eligible to receive under this subdivision
exceeds the taxpayer's tax liability under this chapter, the commissioner of revenue shall refund
the excess to the taxpayer.
(c) The amount necessary to pay claims for the refund provided in this subdivision is
appropriated from the general fund to the commissioner of revenue.
History: (2394-6) 1933 c 405 s 6; Ex1937 c 49 s 6; 1939 c 446 s 3; 1941 c 550 s 3; 1943 c
656 s 2; 1945 c 604 s 3; 1947 c 635 s 4; 1949 c 642 s 13; 1949 c 734 s 4,5; 1951 c 605 s 1,2;
1951 c 676 s 1; 1953 c 667 s 1,2; 1955 c 84 s 1; 1957 c 847 s 1; Ex1957 c 1 art 1 s 1; art 2 s 1;
art 7 s 2; Ex1959 c 70 art 3 s 1-5; Ex1961 c 91 art 1 s 1,2; art 5 s 1,3,4; art 6 s 1; 1963 c 835 s 1;
1963 c 886 s 1-4; 1965 c 884 art 1 s 1-4; Ex1967 c 32 art 12 s 1; art 14 s 1-5; 1969 c 399 s 25,26;
1969 c 881 s 2-5; 1969 c 1000 s 1; 1971 c 35 s 1; 1971 c 794 s 1,2; Ex1971 c 2 s 1,2; Ex1971 c 31
art 6 s 1; art 18 s 1-4; 1973 c 22 s 1; 1973 c 582 s 3; 1973 c 650 art 22 s 1; 1974 c 470 s 35; 1974
c 556 s 3; 1975 c 349 s 8,9; 1975 c 355 s 1; 1975 c 437 art 9 s 2; 1976 c 2 s 103; 1977 c 250 s 1;
1977 c 386 s 2; 1977 c 423 art 1 s 4,5; 1978 c 463 s 106; 1978 c 721 art 2 s 1; art 3 s 1; art 4 s 1;
art 7 s 1; art 8 s 1; art 9 s 1; 1979 c 59 s 7; 1979 c 303 art 1 s 5-10; art 4 s 1-3; art 5 s 1-3; art 10
s 6; 1980 c 509 s 113,114; 1980 c 607 art 1 s 3-7,32; art 9 s 1; 1981 c 29 art 7 s 30; 1981 c 60 s 2;
1981 c 178 s 12-16; 1981 c 343 s 3; 1981 c 356 s 192; 1Sp1981 c 1 art 1 s 1,2; 3Sp1981 c 2 art 3
s 3,4; 1982 c 424 s 130; 1982 c 523 art 1 s 8,9; art 10 s 1; art 29 s 1; art 40 s 14; 3Sp1982 c 1 art
5 s 3; 1983 c 15 s 4-7; 1983 c 207 s 43; 1983 c 216 art 2 s 6; 1983 c 289 s 115 subd 1; 1983 c 301
s 178; 1983 c 342 art 1 s 6,7,11,43; 1984 c 502 art 2 s 5,6; 1984 c 514 art 1 s 8; art 2 s 9-12,14;
1984 c 640 s 32; 1984 c 644 s 52-54; 1985 c 210 art 2 s 1; 1Sp1985 c 14 art 1 s 15-20; 1986 c
444; 1Sp1986 c 1 art 1 s 9; art 3 s 2; 1987 c 268 art 1 s 30-34; 1987 c 384 art 3 s 11; 1988 c 719
art 1 s 7,8; art 2 s 19,20; art 3 s 12; 1989 c 28 s 10,11,25; 1Sp1989 c 1 art 10 s 13-16; 1990 c 604
art 2 s 4,5,16; 1990 c 608 art 3 s 28; 1991 c 291 art 6 s 21-24,46; art 7 s 10; 1991 c 350 art 1 s
18; 1992 c 511 art 6 s 13,19; 1992 c 517 art 1 s 11; 1993 c 318 art 2 s 50; 1993 c 375 art 8 s 14;
1994 c 587 art 1 s 12,24; 1995 c 264 art 1 s 4; 1996 c 471 art 1 s 4,5; 1997 c 31 art 1 s 15; 1997 c
202 art 2 s 63; 1997 c 231 art 5 s 5; art 6 s 12; 1998 c 389 art 6 s 6; art 7 s 6; 1999 c 220 s 49,50;
1999 c 243 art 2 s 8-11; 2000 c 263 s 1; 2000 c 490 art 4 s 12-16; 1Sp2001 c 5 art 7 s 34,35; art 9
s 10; 2003 c 127 art 3 s 10; art 14 s 4; 1Sp2003 c 21 art 1 s 5,6; art 2 s 4,5; 2005 c 151 art 2 s 17;
art 6 s 15; 1Sp2005 c 3 art 4 s 10; art 10 s 4,5; 2006 c 259 art 1 s 1

NOTE: The amendment to subdivision 2c by Laws 2005, First Special Session chapter 3,
article 10, section 4, is effective for tax years beginning after December 31, 2006. Laws 2005,
First Special Session chapter 3, article 10, section 4, the effective date.