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270.82 REPORTS OF RAILROAD COMPANIES.

Subdivision 1.Annual report required.

Every railroad company doing business in Minnesota shall annually file with the commissioner on or before March 31 a report under oath setting forth the information prescribed by the commissioner to enable the commissioner to make the valuation and equalization required by sections 270.80 to 270.87.

Subd. 2.Extension of time.

The commissioner for good cause may extend for up to 15 days the time for filing the report required by subdivision 1.