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3.192 REQUIREMENTS FOR NEW OR RENEWED TAX EXPENDITURES.

Any bill that creates, renews, or continues a tax expenditure must include a statement of intent that clearly provides the purpose of the tax expenditure and a standard or goal against which its effectiveness may be measured. For purposes of this section, "tax expenditure" has the meaning given in section 270C.11, subdivision 6.

Official Publication of the State of Minnesota
Revisor of Statutes