Minnesota Legislature
Office of the Revisor of Statutes
2008 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
273.105 INTERNAL REVENUE CODE.
Unless specifically defined otherwise, for purposes of this chapter, "Internal Revenue Code" means the Internal Revenue Code as defined in section 289A.02, subdivision 7.
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Official Publication of the State of Minnesota
Revisor of Statutes