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2007 Minnesota Statutes

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290.01 DEFINITIONS.
    Subdivision 1. Words, terms, and phrases. Unless the language or context clearly indicates
that a different meaning is intended, the following words, terms, and phrases, for the purposes of
this chapter, shall be given the meanings subjoined to them.
    Subd. 1a. Uniform Probate Code. The definitions set forth in section 524.1-201, wherever
appropriate to the administration of the provisions of this chapter, are incorporated by reference
herein.
    Subd. 2. Person. The term "person" includes individuals, fiduciaries, estates, trusts, and
partnerships and may, where the context requires, include corporations as herein defined.
    Subd. 3. Partnership; partner. The terms "partnership" and "partner" have the meanings
given in section 7701(a)(2) of the Internal Revenue Code.
    Subd. 3a. Trust. The term "trust" has the meaning provided under the Internal Revenue
Code, and also means designated settlement fund as defined in and taxed federally under section
468B of the Internal Revenue Code.
    Subd. 3b. Limited liability company. For purposes of this chapter and chapter 289A, a
limited liability company that is formed under either the laws of this state or under similar laws of
another state, will be treated as an entity similar to its treatment for federal income tax purposes.
    Subd. 4. Corporation. The term "corporation" shall include every entity which is a
corporation under section 7701(a)(3) or is treated as a corporation under section 851(g) or
7704 of the Internal Revenue Code and financial institutions. A corporation's franchise is its
authorization to exist and conduct business, whether created by legislation, by executive order, by
a governmental agency, by contract or other private action, or by some combination thereof. Every
corporation is deemed to have a corporate franchise. An entity described in section 646(b) of the
Tax Reform Act of 1986, Public Law 99-514, as amended by section 1006(k) of the Technical and
Miscellaneous Revenue Act of 1988, Public Law 100-647, shall be classified in the same manner
for purposes of this chapter as it is for federal income tax purposes.
    Subd. 4a. Financial institution. (a) "Financial institution" means:
(1) a holding company;
(2) any regulated financial corporation; or
(3) any other corporation organized under the laws of the United States or organized under
the laws of this state or any other state or country that is carrying on the business of a financial
institution.
(b) "Holding company" means any corporation registered under the Federal Bank Holding
Company Act of 1956, as amended, or registered as a savings and loan holding company under
the Federal National Housing Act, as amended, or a federal savings bank holding company.
(c) "Regulated financial corporation" means an institution, the deposits or accounts of
which are insured under the Federal Deposit Insurance Act or by the Federal Savings and Loan
Insurance Corporation, any institution which is a member of a Federal Home Loan Bank, any
other bank or thrift institution incorporated or organized under the laws of any state or any foreign
country which is engaged in the business of receiving deposits, any corporation organized under
the provisions of United States Code, title 12, sections 611 to 631 (Edge Act Corporations), and
any agency of a foreign depository as defined in United States Code, title 12, section 3101.
(d) "Business of a financial institution" means:
(1) the business that any corporation organized under the authority of the United States or
organized under the laws of this state or any other state or country does or has authority to do
which is substantially similar to the business which a corporation may be created to do under
chapters 46 to 55 or any business which a corporation is authorized to do by those laws; or
(2) the business that any corporation organized under the authority of the United States
or organized under the laws of this state or any other state or country does or has authority to
do if the corporation derives more than 50 percent of its gross income from lending activities
(including discounting obligations) in substantial competition with the businesses described in
clause (1). For purposes of this clause, the computation of the gross income of a corporation does
not include income from nonrecurring, extraordinary items.
    Subd. 4b. Mutual property and casualty insurance company. "Mutual property and
casualty insurance company" includes a property and casualty insurance company that was
converted to a stock company after December 31, 1987, and before January 1, 1994, if the
company was controlled on the date of conversion by a mutual life insurance company and so
long as the company continues to be controlled by a mutual life insurance company.
    Subd. 4c. Mutual insurance holding companies. A "mutual insurance holding company" is
not an insurance company for purposes of this chapter.
    Subd. 5. Domestic corporation. The term "domestic" when applied to a corporation means a
corporation:
(1) created or organized in the United States, or under the laws of the United States or of
any state, the District of Columbia, or any political subdivision of any of the foregoing but not
including the Commonwealth of Puerto Rico, or any possession of the United States;
(2) which qualifies as a DISC, as defined in section 992(a) of the Internal Revenue Code; or
(3) which qualifies as a FSC, as defined in section 922 of the Internal Revenue Code.
    Subd. 5a. Foreign corporation. The term "foreign," when applied to a corporation, means a
corporation other than a domestic corporation.
    Subd. 5b. Insurance company. The terms "insurance company," "life insurance company,"
and "insurance company other than life," have the meanings given in the Internal Revenue Code.
    Subd. 6. Taxpayer. The term "taxpayer" means any person or corporation subject to a tax
imposed by this chapter. For purposes of section 290.06, subdivision 23, the term "taxpayer"
means an individual eligible to vote in Minnesota under section 201.014.
    Subd. 6a.[Repealed, 1989 c 28 s 26]
    Subd. 6b. Foreign operating corporation. The term "foreign operating corporation," when
applied to a corporation, means a domestic corporation with the following characteristics:
(1) it is part of a unitary business at least one member of which is taxable in this state;
(2) it is not a foreign sales corporation under section 922 of the Internal Revenue Code, as
amended through December 31, 1999, for the taxable year;
(3)(i) the average of the percentages of its property and payrolls, including the pro rata share
of its unitary partnerships' property and payrolls, assigned to locations outside the United States,
where the United States includes the District of Columbia and excludes the commonwealth of
Puerto Rico and possessions of the United States, as determined under section 290.191 or 290.20,
is 80 percent or more; or (ii) it has in effect a valid election under section 936 of the Internal
Revenue Code; and
(4) it has $1,000,000 of payroll and $2,000,000 of property, as determined under section
290.191 or 290.20, that are located outside the United States. If the domestic corporation does
not have payroll as determined under section 290.191 or 290.20, but it or its partnerships have
paid $1,000,000 for work, performed directly for the domestic corporation or the partnerships,
outside the United States, then paragraph (3)(i) shall not require payrolls to be included in the
average calculation.
    Subd. 7. Resident. (a) The term "resident" means any individual domiciled in Minnesota,
except that an individual is not a "resident" for the period of time that the individual is a "qualified
individual" as defined in section 911(d)(1) of the Internal Revenue Code, if the qualified individual
notifies the county within three months of moving out of the country that homestead status be
revoked for the Minnesota residence of the qualified individual, and the property is not classified
as a homestead while the individual remains a qualified individual.
(b) "Resident" also means any individual domiciled outside the state who maintains a place
of abode in the state and spends in the aggregate more than one-half of the tax year in Minnesota,
unless:
(1) the individual or the spouse of the individual is in the armed forces of the United States; or
(2) the individual is covered under the reciprocity provisions in section 290.081.
For purposes of this subdivision, presence within the state for any part of a calendar day
constitutes a day spent in the state. Individuals shall keep adequate records to substantiate the
days spent outside the state.
The term "abode" means a dwelling maintained by an individual, whether or not owned by
the individual and whether or not occupied by the individual, and includes a dwelling place
owned or leased by the individual's spouse.
(c) Neither the commissioner nor any court shall consider charitable contributions made by
an individual within or without the state in determining if the individual is domiciled in Minnesota.
    Subd. 7a. Resident estate. Resident estate means the estate of a deceased person where (a)
the decedent was domiciled in Minnesota at the date of death, or (b) the personal representative or
fiduciary was appointed by a Minnesota court in a proceeding other than an ancillary proceeding,
or (c) the administration of the estate is carried on in Minnesota in a proceeding other than an
ancillary proceeding.
    Subd. 7b. Resident trust. (a) Resident trust means a trust, except a grantor type trust, which
either (1) was created by a will of a decedent who at death was domiciled in this state or (2) is an
irrevocable trust, the grantor of which was domiciled in this state at the time the trust became
irrevocable. For the purpose of this subdivision, a trust is considered irrevocable to the extent the
grantor is not treated as the owner thereof under sections 671 to 678 of the Internal Revenue Code.
The term "grantor type trust" means a trust where the income or gains of the trust are taxable to the
grantor or others treated as substantial owners under sections 671 to 678 of the Internal Revenue
Code. This paragraph applies to trusts, except grantor type trusts, that became irrevocable after
December 31, 1995, or are first administered in Minnesota after December 31, 1995.
(b) This paragraph applies to trusts, except grantor type trusts, that are not governed under
paragraph (a). A trust, except a grantor type trust, is a resident trust only if two or more of the
following conditions are satisfied:
(i) a majority of the discretionary decisions of the trustees relative to the investment of
trust assets are made in Minnesota;
(ii) a majority of the discretionary decisions of the trustees relative to the distributions of
trust income and principal are made in Minnesota;
(iii) the official books and records of the trust, consisting of the original minutes of trustee
meetings and the original trust instruments, are located in Minnesota.
(c) For purposes of paragraph (b), if the trustees delegate decisions and actions to an agent or
custodian, the actions and decisions of the agent or custodian must not be taken into account in
determining whether the trust is administered in Minnesota, if:
(i) the delegation was permitted under the trust agreement;
(ii) the trustees retain the power to revoke the delegation on reasonable notice; and
(iii) the trustees monitor and evaluate the performance of the agent or custodian on a regular
basis as is reasonably determined by the trustees.
    Subd. 8. Fiduciary. The term "fiduciary" means a guardian, trustee, receiver, conservator,
personal representative, or any person acting in any fiduciary capacity for any person or
corporation.
    Subd. 8a. Personal representative. The term "personal representative" includes executor,
administrator, successor personal representative, special administrator, and persons who perform
substantially the same function under the law governing their status.
    Subd. 9. Taxable year. The term "taxable year" means the period for which the taxes levied
by this chapter are imposed. It shall be a calendar year, a fiscal year, or, in cases where returns for
a fractional part of a year are permitted or required, the period for which such return is made.
    Subd. 10. Fiscal year. The term "fiscal year" means an accounting period of 12 months
ending on the last day of any month other than December. In the case of any taxpayer who has
made the election provided by section 289A.08, subdivision 5, the term means the annual period
(varying from 52 to 53 weeks) so elected.
    Subd. 11. Paid or incurred, paid or accrued, received, or received or accrued. The terms
"paid or incurred" and "paid or accrued" shall be construed according to the method of accounting
upon the basis of which net income is computed for the purposes of the taxes imposed by this
chapter; and the terms "received" and "received or accrued" shall be similarly construed.
    Subd. 12. Stock or share. The term "stock" or "share" means the interest of a member in
a corporation however evidenced.
    Subd. 13. Stockholder or shareholder. The term "stockholder" or "shareholder" means the
owner of any such "stock" or "share."
    Subd. 14. State or this state. The term "state" or "this state" means the state of Minnesota.
    Subd. 15. Includes. The term "includes" and its derivatives, when used in a definition
contained in this chapter, shall not exclude other things otherwise within the meaning of the
term defined.
    Subd. 16. Commissioner. The term "commissioner" means the commissioner of revenue
of the state of Minnesota.
    Subd. 17. Property. The term "property" includes every form of property, real, personal, or
mixed, tangible or intangible, and every interest therein, legal or equitable, irrespective of how
created or arising. Property pledged or mortgaged shall be treated as owned by the pledgor or
mortgagor.
    Subd. 18. Duty on estate or trust. When, in this chapter, the estate of a decedent or a trust is
referred to as a taxable person, or a duty is imposed on such estate or trust, the reference may be
construed as meaning the fiduciary in charge of the property of such estate or trust, and the duty
shall be treated as imposed on such fiduciary.
    Subd. 19. Net income. The term "net income" means the federal taxable income, as defined
in section 63 of the Internal Revenue Code of 1986, as amended through the date named in
this subdivision, incorporating the federal effective dates of changes to the Internal Revenue
Code and any elections made by the taxpayer in accordance with the Internal Revenue Code in
determining federal taxable income for federal income tax purposes, and with the modifications
provided in subdivisions 19a to 19f.
In the case of a regulated investment company or a fund thereof, as defined in section 851(a)
or 851(g) of the Internal Revenue Code, federal taxable income means investment company
taxable income as defined in section 852(b)(2) of the Internal Revenue Code, except that:
(1) the exclusion of net capital gain provided in section 852(b)(2)(A) of the Internal Revenue
Code does not apply;
(2) the deduction for dividends paid under section 852(b)(2)(D) of the Internal Revenue
Code must be applied by allowing a deduction for capital gain dividends and exempt-interest
dividends as defined in sections 852(b)(3)(C) and 852(b)(5) of the Internal Revenue Code; and
(3) the deduction for dividends paid must also be applied in the amount of any undistributed
capital gains which the regulated investment company elects to have treated as provided in section
852(b)(3)(D) of the Internal Revenue Code.
The net income of a real estate investment trust as defined and limited by section 856(a),
(b), and (c) of the Internal Revenue Code means the real estate investment trust taxable income
as defined in section 857(b)(2) of the Internal Revenue Code.
The net income of a designated settlement fund as defined in section 468B(d) of the Internal
Revenue Code means the gross income as defined in section 468B(b) of the Internal Revenue
Code.
The Internal Revenue Code of 1986, as amended through May 18, 2006, shall be in effect for
taxable years beginning after December 31, 1996, and before January 1, 2006, and for taxable
years beginning after December 31, 2006. The Internal Revenue Code of 1986, as amended
through December 31, 2006, is in effect for taxable years beginning after December 31, 2005,
and before January 1, 2007.
Except as otherwise provided, references to the Internal Revenue Code in subdivisions 19 to
19f mean the code in effect for purposes of determining net income for the applicable year.
    Subd. 19a. Additions to federal taxable income. For individuals, estates, and trusts, there
shall be added to federal taxable income:
(1)(i) interest income on obligations of any state other than Minnesota or a political or
governmental subdivision, municipality, or governmental agency or instrumentality of any state
other than Minnesota exempt from federal income taxes under the Internal Revenue Code or
any other federal statute; and
(ii) exempt-interest dividends as defined in section 852(b)(5) of the Internal Revenue Code,
except the portion of the exempt-interest dividends derived from interest income on obligations of
the state of Minnesota or its political or governmental subdivisions, municipalities, governmental
agencies or instrumentalities, but only if the portion of the exempt-interest dividends from such
Minnesota sources paid to all shareholders represents 95 percent or more of the exempt-interest
dividends that are paid by the regulated investment company as defined in section 851(a) of the
Internal Revenue Code, or the fund of the regulated investment company as defined in section
851(g) of the Internal Revenue Code, making the payment; and
(iii) for the purposes of items (i) and (ii), interest on obligations of an Indian tribal
government described in section 7871(c) of the Internal Revenue Code shall be treated as interest
income on obligations of the state in which the tribe is located;
(2) the amount of income or sales and use taxes paid or accrued within the taxable year under
this chapter and the amount of taxes based on net income paid or sales and use taxes paid to
any other state or to any province or territory of Canada, to the extent allowed as a deduction
under section 63(d) of the Internal Revenue Code, but the addition may not be more than the
amount by which the itemized deductions as allowed under section 63(d) of the Internal Revenue
Code exceeds the amount of the standard deduction as defined in section 63(c) of the Internal
Revenue Code. For the purpose of this paragraph, the disallowance of itemized deductions under
section 68 of the Internal Revenue Code of 1986, income or sales and use tax is the last itemized
deduction disallowed;
(3) the capital gain amount of a lump sum distribution to which the special tax under section
1122(h)(3)(B)(ii) of the Tax Reform Act of 1986, Public Law 99-514, applies;
(4) the amount of income taxes paid or accrued within the taxable year under this chapter and
taxes based on net income paid to any other state or any province or territory of Canada, to the
extent allowed as a deduction in determining federal adjusted gross income. For the purpose of
this paragraph, income taxes do not include the taxes imposed by sections 290.0922, subdivision
1
, paragraph (b), 290.9727, 290.9728, and 290.9729;
(5) the amount of expense, interest, or taxes disallowed pursuant to section 290.10 other
than expenses or interest used in computing net interest income for the subtraction allowed
under subdivision 19b, clause (1);
(6) the amount of a partner's pro rata share of net income which does not flow through to the
partner because the partnership elected to pay the tax on the income under section 6242(a)(2) of
the Internal Revenue Code;
(7) 80 percent of the depreciation deduction allowed under section 168(k) of the Internal
Revenue Code. For purposes of this clause, if the taxpayer has an activity that in the taxable year
generates a deduction for depreciation under section 168(k) and the activity generates a loss for
the taxable year that the taxpayer is not allowed to claim for the taxable year, "the depreciation
allowed under section 168(k)" for the taxable year is limited to excess of the depreciation claimed
by the activity under section 168(k) over the amount of the loss from the activity that is not
allowed in the taxable year. In succeeding taxable years when the losses not allowed in the taxable
year are allowed, the depreciation under section 168(k) is allowed;
(8) 80 percent of the amount by which the deduction allowed by section 179 of the Internal
Revenue Code exceeds the deduction allowable by section 179 of the Internal Revenue Code of
1986, as amended through December 31, 2003;
(9) to the extent deducted in computing federal taxable income, the amount of the deduction
allowable under section 199 of the Internal Revenue Code; and
(10) the exclusion allowed under section 139A of the Internal Revenue Code for federal
subsidies for prescription drug plans.
    Subd. 19b. Subtractions from federal taxable income. For individuals, estates, and trusts,
there shall be subtracted from federal taxable income:
    (1) net interest income on obligations of any authority, commission, or instrumentality of
the United States to the extent includable in taxable income for federal income tax purposes but
exempt from state income tax under the laws of the United States;
    (2) if included in federal taxable income, the amount of any overpayment of income tax to
Minnesota or to any other state, for any previous taxable year, whether the amount is received as a
refund or as a credit to another taxable year's income tax liability;
    (3) the amount paid to others, less the amount used to claim the credit allowed under section
290.0674, not to exceed $1,625 for each qualifying child in grades kindergarten to 6 and $2,500
for each qualifying child in grades 7 to 12, for tuition, textbooks, and transportation of each
qualifying child in attending an elementary or secondary school situated in Minnesota, North
Dakota, South Dakota, Iowa, or Wisconsin, wherein a resident of this state may legally fulfill the
state's compulsory attendance laws, which is not operated for profit, and which adheres to the
provisions of the Civil Rights Act of 1964 and chapter 363A. For the purposes of this clause,
"tuition" includes fees or tuition as defined in section 290.0674, subdivision 1, clause (1). As
used in this clause, "textbooks" includes books and other instructional materials and equipment
purchased or leased for use in elementary and secondary schools in teaching only those subjects
legally and commonly taught in public elementary and secondary schools in this state. Equipment
expenses qualifying for deduction includes expenses as defined and limited in section 290.0674,
subdivision 1
, clause (3). "Textbooks" does not include instructional books and materials used
in the teaching of religious tenets, doctrines, or worship, the purpose of which is to instill such
tenets, doctrines, or worship, nor does it include books or materials for, or transportation to,
extracurricular activities including sporting events, musical or dramatic events, speech activities,
driver's education, or similar programs. For purposes of the subtraction provided by this clause,
"qualifying child" has the meaning given in section 32(c)(3) of the Internal Revenue Code;
    (4) income as provided under section 290.0802;
    (5) to the extent included in federal adjusted gross income, income realized on disposition of
property exempt from tax under section 290.491;
    (6) to the extent not deducted or not deductible pursuant to section 408(d)(8)(E) of the
Internal Revenue Code in determining federal taxable income by an individual who does not
itemize deductions for federal income tax purposes for the taxable year, an amount equal to 50
percent of the excess of charitable contributions over $500 allowable as a deduction for the
taxable year under section 170(a) of the Internal Revenue Code and under the provisions of
Public Law 109-1;
    (7) for taxable years beginning before January 1, 2008, the amount of the federal small
ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code which is
included in gross income under section 87 of the Internal Revenue Code;
    (8) for individuals who are allowed a federal foreign tax credit for taxes that do not qualify
for a credit under section 290.06, subdivision 22, an amount equal to the carryover of subnational
foreign taxes for the taxable year, but not to exceed the total subnational foreign taxes reported in
claiming the foreign tax credit. For purposes of this clause, "federal foreign tax credit" means
the credit allowed under section 27 of the Internal Revenue Code, and "carryover of subnational
foreign taxes" equals the carryover allowed under section 904(c) of the Internal Revenue Code
minus national level foreign taxes to the extent they exceed the federal foreign tax credit;
    (9) in each of the five tax years immediately following the tax year in which an addition is
required under subdivision 19a, clause (7), or 19c, clause (15), in the case of a shareholder of a
corporation that is an S corporation, an amount equal to one-fifth of the delayed depreciation.
For purposes of this clause, "delayed depreciation" means the amount of the addition made
by the taxpayer under subdivision 19a, clause (7), or subdivision 19c, clause (15), in the case
of a shareholder of an S corporation, minus the positive value of any net operating loss under
section 172 of the Internal Revenue Code generated for the tax year of the addition. The resulting
delayed depreciation cannot be less than zero;
    (10) job opportunity building zone income as provided under section 469.316;
    (11) the amount of compensation paid to members of the Minnesota National Guard or other
reserve components of the United States military for active service performed in Minnesota,
excluding compensation for services performed under the Active Guard Reserve (AGR) program.
For purposes of this clause, "active service" means (i) state active service as defined in section
190.05, subdivision 5a, clause (1); (ii) federally funded state active service as defined in section
190.05, subdivision 5b; or (iii) federal active service as defined in section 190.05, subdivision
5c
, but "active service" excludes services performed exclusively for purposes of basic combat
training, advanced individual training, annual training, and periodic inactive duty training; special
training periodically made available to reserve members; and service performed in accordance
with section 190.08, subdivision 3;
    (12) the amount of compensation paid to Minnesota residents who are members of the armed
forces of the United States or United Nations for active duty performed outside Minnesota;
    (13) an amount, not to exceed $10,000, equal to qualified expenses related to a qualified
donor's donation, while living, of one or more of the qualified donor's organs to another person
for human organ transplantation. For purposes of this clause, "organ" means all or part of an
individual's liver, pancreas, kidney, intestine, lung, or bone marrow; "human organ transplantation"
means the medical procedure by which transfer of a human organ is made from the body of one
person to the body of another person; "qualified expenses" means unreimbursed expenses for both
the individual and the qualified donor for (i) travel, (ii) lodging, and (iii) lost wages net of sick
pay, except that such expenses may be subtracted under this clause only once; and "qualified
donor" means the individual or the individual's dependent, as defined in section 152 of the Internal
Revenue Code. An individual may claim the subtraction in this clause for each instance of organ
donation for transplantation during the taxable year in which the qualified expenses occur;
    (14) in each of the five tax years immediately following the tax year in which an addition is
required under subdivision 19a, clause (8), or 19c, clause (16), in the case of a shareholder of a
corporation that is an S corporation, an amount equal to one-fifth of the addition made by the
taxpayer under subdivision 19a, clause (8), or 19c, clause (16), in the case of a shareholder of
a corporation that is an S corporation, minus the positive value of any net operating loss under
section 172 of the Internal Revenue Code generated for the tax year of the addition. If the net
operating loss exceeds the addition for the tax year, a subtraction is not allowed under this clause;
    (15) to the extent included in federal taxable income, compensation paid to a nonresident
who is a service member as defined in United States Code, title 10, section 101(a)(5), for military
service as defined in the Service Member Civil Relief Act, Public Law 108-189, section 101(2);
and
    (16) international economic development zone income as provided under section 469.325.
    Subd. 19c. Corporations; additions to federal taxable income. For corporations, there
shall be added to federal taxable income:
(1) the amount of any deduction taken for federal income tax purposes for income, excise, or
franchise taxes based on net income or related minimum taxes, including but not limited to the tax
imposed under section 290.0922, paid by the corporation to Minnesota, another state, a political
subdivision of another state, the District of Columbia, or any foreign country or possession
of the United States;
(2) interest not subject to federal tax upon obligations of: the United States, its possessions,
its agencies, or its instrumentalities; the state of Minnesota or any other state, any of its political
or governmental subdivisions, any of its municipalities, or any of its governmental agencies or
instrumentalities; the District of Columbia; or Indian tribal governments;
(3) exempt-interest dividends received as defined in section 852(b)(5) of the Internal
Revenue Code;
(4) the amount of any net operating loss deduction taken for federal income tax purposes
under section 172 or 832(c)(10) of the Internal Revenue Code or operations loss deduction under
section 810 of the Internal Revenue Code;
(5) the amount of any special deductions taken for federal income tax purposes under
sections 241 to 247 and 965 of the Internal Revenue Code;
(6) losses from the business of mining, as defined in section 290.05, subdivision 1, clause
(a), that are not subject to Minnesota income tax;
(7) the amount of any capital losses deducted for federal income tax purposes under sections
1211 and 1212 of the Internal Revenue Code;
(8) the exempt foreign trade income of a foreign sales corporation under sections 921(a) and
291 of the Internal Revenue Code;
(9) the amount of percentage depletion deducted under sections 611 through 614 and 291 of
the Internal Revenue Code;
(10) for certified pollution control facilities placed in service in a taxable year beginning
before December 31, 1986, and for which amortization deductions were elected under section 169
of the Internal Revenue Code of 1954, as amended through December 31, 1985, the amount of the
amortization deduction allowed in computing federal taxable income for those facilities;
(11) the amount of any deemed dividend from a foreign operating corporation determined
pursuant to section 290.17, subdivision 4, paragraph (g);
(12) the amount of a partner's pro rata share of net income which does not flow through to
the partner because the partnership elected to pay the tax on the income under section 6242(a)(2)
of the Internal Revenue Code;
(13) the amount of net income excluded under section 114 of the Internal Revenue Code;
(14) any increase in subpart F income, as defined in section 952(a) of the Internal Revenue
Code, for the taxable year when subpart F income is calculated without regard to the provisions of
section 103 of Public Law 109-222;
(15) 80 percent of the depreciation deduction allowed under section 168(k)(1)(A) and
(k)(4)(A) of the Internal Revenue Code. For purposes of this clause, if the taxpayer has an activity
that in the taxable year generates a deduction for depreciation under section 168(k)(1)(A) and
(k)(4)(A) and the activity generates a loss for the taxable year that the taxpayer is not allowed to
claim for the taxable year, "the depreciation allowed under section 168(k)(1)(A) and (k)(4)(A)"
for the taxable year is limited to excess of the depreciation claimed by the activity under section
168(k)(1)(A) and (k)(4)(A) over the amount of the loss from the activity that is not allowed in
the taxable year. In succeeding taxable years when the losses not allowed in the taxable year are
allowed, the depreciation under section 168(k)(1)(A) and (k)(4)(A) is allowed;
(16) 80 percent of the amount by which the deduction allowed by section 179 of the Internal
Revenue Code exceeds the deduction allowable by section 179 of the Internal Revenue Code of
1986, as amended through December 31, 2003;
(17) to the extent deducted in computing federal taxable income, the amount of the deduction
allowable under section 199 of the Internal Revenue Code; and
(18) the exclusion allowed under section 139A of the Internal Revenue Code for federal
subsidies for prescription drug plans.
    Subd. 19d. Corporations; modifications decreasing federal taxable income. For
corporations, there shall be subtracted from federal taxable income after the increases provided in
subdivision 19c:
(1) the amount of foreign dividend gross-up added to gross income for federal income tax
purposes under section 78 of the Internal Revenue Code;
(2) the amount of salary expense not allowed for federal income tax purposes due to claiming
the federal jobs credit under section 51 of the Internal Revenue Code;
(3) any dividend (not including any distribution in liquidation) paid within the taxable year
by a national or state bank to the United States, or to any instrumentality of the United States
exempt from federal income taxes, on the preferred stock of the bank owned by the United
States or the instrumentality;
(4) amounts disallowed for intangible drilling costs due to differences between this chapter
and the Internal Revenue Code in taxable years beginning before January 1, 1987, as follows:
(i) to the extent the disallowed costs are represented by physical property, an amount equal to
the allowance for depreciation under Minnesota Statutes 1986, section 290.09, subdivision 7,
subject to the modifications contained in subdivision 19e; and
(ii) to the extent the disallowed costs are not represented by physical property, an amount
equal to the allowance for cost depletion under Minnesota Statutes 1986, section 290.09,
subdivision 8
;
(5) the deduction for capital losses pursuant to sections 1211 and 1212 of the Internal
Revenue Code, except that:
(i) for capital losses incurred in taxable years beginning after December 31, 1986, capital
loss carrybacks shall not be allowed;
(ii) for capital losses incurred in taxable years beginning after December 31, 1986, a capital
loss carryover to each of the 15 taxable years succeeding the loss year shall be allowed;
(iii) for capital losses incurred in taxable years beginning before January 1, 1987, a capital
loss carryback to each of the three taxable years preceding the loss year, subject to the provisions
of Minnesota Statutes 1986, section 290.16, shall be allowed; and
(iv) for capital losses incurred in taxable years beginning before January 1, 1987, a capital
loss carryover to each of the five taxable years succeeding the loss year to the extent such loss was
not used in a prior taxable year and subject to the provisions of Minnesota Statutes 1986, section
290.16, shall be allowed;
(6) an amount for interest and expenses relating to income not taxable for federal income tax
purposes, if (i) the income is taxable under this chapter and (ii) the interest and expenses were
disallowed as deductions under the provisions of section 171(a)(2), 265 or 291 of the Internal
Revenue Code in computing federal taxable income;
(7) in the case of mines, oil and gas wells, other natural deposits, and timber for which
percentage depletion was disallowed pursuant to subdivision 19c, clause (11), a reasonable
allowance for depletion based on actual cost. In the case of leases the deduction must
be apportioned between the lessor and lessee in accordance with rules prescribed by the
commissioner. In the case of property held in trust, the allowable deduction must be apportioned
between the income beneficiaries and the trustee in accordance with the pertinent provisions of
the trust, or if there is no provision in the instrument, on the basis of the trust's income allocable to
each;
(8) for certified pollution control facilities placed in service in a taxable year beginning
before December 31, 1986, and for which amortization deductions were elected under section 169
of the Internal Revenue Code of 1954, as amended through December 31, 1985, an amount equal
to the allowance for depreciation under Minnesota Statutes 1986, section 290.09, subdivision 7;
(9) amounts included in federal taxable income that are due to refunds of income, excise,
or franchise taxes based on net income or related minimum taxes paid by the corporation to
Minnesota, another state, a political subdivision of another state, the District of Columbia, or a
foreign country or possession of the United States to the extent that the taxes were added to
federal taxable income under section 290.01, subdivision 19c, clause (1), in a prior taxable year;
(10) 80 percent of royalties, fees, or other like income accrued or received from a foreign
operating corporation or a foreign corporation which is part of the same unitary business as
the receiving corporation;
(11) income or gains from the business of mining as defined in section 290.05, subdivision
1
, clause (a), that are not subject to Minnesota franchise tax;
(12) the amount of disability access expenditures in the taxable year which are not allowed to
be deducted or capitalized under section 44(d)(7) of the Internal Revenue Code;
(13) the amount of qualified research expenses not allowed for federal income tax purposes
under section 280C(c) of the Internal Revenue Code, but only to the extent that the amount
exceeds the amount of the credit allowed under section 290.068;
(14) the amount of salary expenses not allowed for federal income tax purposes due to
claiming the Indian employment credit under section 45A(a) of the Internal Revenue Code;
(15) the amount of any refund of environmental taxes paid under section 59A of the Internal
Revenue Code;
(16) for taxable years beginning before January 1, 2008, the amount of the federal small
ethanol producer credit allowed under section 40(a)(3) of the Internal Revenue Code which is
included in gross income under section 87 of the Internal Revenue Code;
(17) for a corporation whose foreign sales corporation, as defined in section 922 of the
Internal Revenue Code, constituted a foreign operating corporation during any taxable year
ending before January 1, 1995, and a return was filed by August 15, 1996, claiming the deduction
under section 290.21, subdivision 4, for income received from the foreign operating corporation,
an amount equal to 1.23 multiplied by the amount of income excluded under section 114 of the
Internal Revenue Code, provided the income is not income of a foreign operating company;
(18) any decrease in subpart F income, as defined in section 952(a) of the Internal Revenue
Code, for the taxable year when subpart F income is calculated without regard to the provisions of
section 614 of Public Law 107-147;
(19) in each of the five tax years immediately following the tax year in which an addition
is required under subdivision 19c, clause (15), an amount equal to one-fifth of the delayed
depreciation. For purposes of this clause, "delayed depreciation" means the amount of the addition
made by the taxpayer under subdivision 19c, clause (15). The resulting delayed depreciation
cannot be less than zero; and
(20) in each of the five tax years immediately following the tax year in which an addition
is required under subdivision 19c, clause (16), an amount equal to one-fifth of the amount
of the addition.
    Subd. 19e. Depreciation modifications for corporations. In the case of corporations, a
modification shall be made for the accelerated cost recovery system. The allowable deduction
for the accelerated cost recovery system is the same amount as provided in section 168 of the
Internal Revenue Code with the following modifications. The modifications apply to taxable years
beginning after December 31, 1986, and to property for which deductions under the Tax Reform
Act of 1986, Public Law 99-514, are elected or apply. The modifications in paragraphs (a) and (c)
do not apply to taxable years beginning after December 31, 2000.
(a) For property placed in service after December 31, 1980, and before January 1, 1987,
40 percent of the allowance pursuant to section 168 of the Internal Revenue Code of 1954, as
amended through December 31, 1985, for 15-, 18-, or 19-year real property shall not be allowed
and for all other property 20 percent shall not be allowed.
(b) For property placed in service after December 31, 1987, no modification shall be made.
(c) For property placed in service after July 31, 1986, and before January 1, 1987, for which
the taxpayer elects the deduction pursuant to section 203 of the Tax Reform Act of 1986, Public
Law 99-514, and for property placed in service after December 31, 1986, and before January 1,
1988, 15 percent of the allowance pursuant to section 168 of the Internal Revenue Code shall
not be allowed.
(d) For property placed in service after December 31, 1980, and before January 1, 1987, for
which the taxpayer elects to use the straight line method provided in section 168(b)(3), (f)(12),
or (j)(1) or a method provided in section 168(e)(2) of the Internal Revenue Code, as amended
through December 31, 1986, but excluding property for which the taxpayer elects the deduction
pursuant to section 203 of the Tax Reform Act of 1986, Public Law 99-514, the modifications
provided in paragraph (a) do not apply.
(e) For taxable years beginning before January 1, 2001, for property subject to the
modifications contained in paragraphs (a) and (c) and Minnesota Statutes 1986, section 290.09,
subdivision 7
, clause (c), the following modification shall be made after the entire amount of
the allowable deduction has been allowed for federal tax purposes for that property under the
provisions of section 168 of the Internal Revenue Code. The remaining depreciable basis in
those assets for Minnesota purposes, including the amount of any basis reduction to reflect
the investment tax credit for federal purposes under sections 48(q) and 49(d) of the Internal
Revenue Code, shall be a depreciation allowance computed using the straight line method over
the following number of years:
(1) three-year property, one year;
(2) five-year and seven-year property, two years;
(3) ten-year property, five years; and
(4) all other property, seven years.
(f) For taxable years beginning after December 31, 2000, the amount of any remaining
modification made under paragraph (a) or (c) or Minnesota Statutes 1986, section 290.09,
subdivision 7
, clause (c), not previously deducted under paragraph (e), including the amount of
any basis reduction to reflect the federal investment tax credit for federal purposes under sections
48(q) and 49(d) of the Internal Revenue Code, is a depreciation allowance in the first taxable year
after December 31, 2000.
(g) For taxable years beginning before January 1, 2001, and for property placed in service
after December 31, 1987, the remaining depreciable basis for Minnesota purposes that is
attributable to the basis reduction for federal purposes to reflect the investment tax credit under
sections 48(q) and 49(d) of the Internal Revenue Code, shall be allowed as a deduction in the
first taxable year after the entire amount of the allowable deduction for that property under the
provisions of section 168 of the Internal Revenue Code, has been allowed, except that where the
straight line method provided in section 168(b)(3) is used, the deduction provided in this clause
shall be allowed in the last taxable year in which an allowance for depreciation is allowed for that
property.
(h) For qualified timber property for which the taxpayer made an election under section 194
of the Internal Revenue Code, the remaining depreciable basis for Minnesota purposes is allowed
as a deduction in the first taxable year after the entire allowable deduction has been allowed for
federal tax purposes.
(i) The basis of property to which section 168 of the Internal Revenue Code applies is its
basis as provided in this chapter including the modifications provided in this subdivision and
in Minnesota Statutes 1986, section 290.09, subdivision 7, paragraph (c). The recapture tax
provisions provided in sections 1245 and 1250 of the Internal Revenue Code apply but must be
calculated using the basis provided in the preceding sentence.
(j) The basis of an asset acquired in an exchange of assets, including an involuntary
conversion, is the same as its federal basis under the provisions of the Internal Revenue Code,
except that the difference in basis due to the modifications in this subdivision and in Minnesota
Statutes 1986, section 290.09, subdivision 7, paragraph (c), is a deduction as provided in
paragraph (e).
    Subd. 19f. Basis modifications affecting gain or loss on disposition of property. (a)
For individuals, estates, and trusts, the basis of property is its adjusted basis for federal income
tax purposes except as set forth in paragraphs (f), (g), and (m). For corporations, the basis of
property is its adjusted basis for federal income tax purposes, without regard to the time when the
property became subject to tax under this chapter or to whether out-of-state losses or items of tax
preference with respect to the property were not deductible under this chapter, except that the
modifications to the basis for federal income tax purposes set forth in paragraphs (b) to (j) are
allowed to corporations, and the resulting modifications to federal taxable income must be made
in the year in which gain or loss on the sale or other disposition of property is recognized.
(b) The basis of property shall not be reduced to reflect federal investment tax credit.
(c) The basis of property subject to the accelerated cost recovery system under section 168
of the Internal Revenue Code shall be modified to reflect the modifications in depreciation with
respect to the property provided for in subdivision 19e. For certified pollution control facilities for
which amortization deductions were elected under section 169 of the Internal Revenue Code of
1954, the basis of the property must be increased by the amount of the amortization deduction not
previously allowed under this chapter.
(d) For property acquired before January 1, 1933, the basis for computing a gain is the fair
market value of the property as of that date. The basis for determining a loss is the cost of the
property to the taxpayer less any depreciation, amortization, or depletion, actually sustained
before that date. If the adjusted cost exceeds the fair market value of the property, then the basis is
the adjusted cost regardless of whether there is a gain or loss.
(e) The basis is reduced by the allowance for amortization of bond premium if an election to
amortize was made pursuant to Minnesota Statutes 1986, section 290.09, subdivision 13, and
the allowance could have been deducted by the taxpayer under this chapter during the period
of the taxpayer's ownership of the property.
(f) For assets placed in service before January 1, 1987, corporations, partnerships, or
individuals engaged in the business of mining ores other than iron ore or taconite concentrates
subject to the occupation tax under chapter 298 must use the occupation tax basis of property
used in that business.
(g) For assets placed in service before January 1, 1990, corporations, partnerships, or
individuals engaged in the business of mining iron ore or taconite concentrates subject to the
occupation tax under chapter 298 must use the occupation tax basis of property used in that
business.
(h) In applying the provisions of sections 301(c)(3)(B), 312(f) and (g), and 316(a)(1) of the
Internal Revenue Code, the dates December 31, 1932, and January 1, 1933, shall be substituted
for February 28, 1913, and March 1, 1913, respectively.
(i) In applying the provisions of section 362(a) and (c) of the Internal Revenue Code, the
date December 31, 1956, shall be substituted for June 22, 1954.
(j) The basis of property shall be increased by the amount of intangible drilling costs not
previously allowed due to differences between this chapter and the Internal Revenue Code.
(k) The adjusted basis of any corporate partner's interest in a partnership is the same as
the adjusted basis for federal income tax purposes modified as required to reflect the basis
modifications set forth in paragraphs (b) to (j). The adjusted basis of a partnership in which the
partner is an individual, estate, or trust is the same as the adjusted basis for federal income tax
purposes modified as required to reflect the basis modifications set forth in paragraphs (f) and (g).
(l) The modifications contained in paragraphs (b) to (j) also apply to the basis of property that
is determined by reference to the basis of the same property in the hands of a different taxpayer or
by reference to the basis of different property.
    Subd. 19g.[Repealed, 2002 c 377 art 10 s 32]
    Subd. 20. Gross income. The term "gross income" means the gross income as defined
in section 61 of the Internal Revenue Code of 1986, as amended through the date named in
subdivision 19 for the applicable taxable year, plus any additional items of income taxable under
this chapter but not taxable under the Internal Revenue Code, less any items included in federal
gross income but of a character exempt from state income tax under the laws of the United States.
    Subd. 20a.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 20b.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 20c.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 20d.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 20e. Modification in computing taxable income of the estate of a decedent.
Amounts allowable under section 2053 or 2054 of the Internal Revenue Code of 1954 in
computing federal estate tax liability shall not be allowed as a deduction (or as an offset against
the sales price of property in determining gain or loss) in computing the taxable income of the
estate or any person unless an election is made for federal income tax purposes under section
642(g) of the Internal Revenue Code of 1954. The election made for federal tax purposes under
section 642(g) of the Internal Revenue Code of 1954 is binding for Minnesota tax purposes.
    Subd. 20f.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 21.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 22. Taxable net income. For tax years beginning after December 31, 1986, the term
"taxable net income" means:
(1) for resident individuals the same as net income;
(2) for individuals who were not residents of Minnesota for the entire year, the same as net
income except that the tax is imposed only on the Minnesota apportioned share of that income as
determined pursuant to section 290.06, subdivision 2c, paragraph (e);
(3) for all other taxpayers, the part of net income that is allocable to Minnesota by assignment
or apportionment under one or more of sections 290.17, 290.191, 290.20, and 290.36.
For tax years beginning before January 1, 1987, the term "taxable net income" means the net
income assignable to this state pursuant to sections 290.17 to 290.20. For corporations, taxable
net income is then reduced by the deductions contained in section 290.21.
    Subd. 23.[Repealed, 1983 c 342 art 1 s 44]
    Subd. 24.[Repealed, 1987 c 268 art 1 s 127]
    Subd. 25.[Repealed, 1983 c 15 s 33]
    Subd. 26.[Repealed, 1Sp1985 c 14 art 1 s 59]
    Subd. 27.[Repealed, 1983 c 342 art 1 s 44]
    Subd. 28.[Repealed, 1983 c 207 s 44; 1983 c 342 art 1 s 44]
    Subd. 29. Taxable income. The term "taxable income" means:
(1) for individuals, estates, and trusts, the same as taxable net income;
(2) for corporations, the taxable net income less
(i) the net operating loss deduction under section 290.095;
(ii) the dividends received deduction under section 290.21, subdivision 4;
(iii) the exemption for operating in a job opportunity building zone under section 469.317;
(iv) the exemption for operating in a biotechnology and health sciences industry zone under
section 469.337; and
(v) the exemption for operating in an international economic development zone under
section 469.326.
    Subd. 30. References to Internal Revenue Code. Except when inappropriate, a reference in
this chapter (1) to the Internal Revenue Code of 1954 includes a reference to the Internal Revenue
Code of 1986, and (2) to the Internal Revenue Code of 1986 includes a reference to the provisions
of law formerly known as the Internal Revenue Code of 1954.
    Subd. 31. Internal Revenue Code. Unless specifically defined otherwise, for taxable years
beginning before January 1, 2006, and after December 31, 2006, "Internal Revenue Code" means
the Internal Revenue Code of 1986, as amended through May 18, 2006; and for taxable years
beginning after December 31, 2005, and before January 1, 2007, "Internal Revenue Code" means
the Internal Revenue Code of 1986, as amended through December 31, 2006.
    Subd. 32.[Repealed, 2002 c 377 art 10 s 32]
History: (2394-1, 2394-10, 2394-21, 2394-22) 1933 c 405 s 1,10,11,21,22; Ex1937 c 49 s
16; 1941 c 550 s 4,11; 1943 c 656 s 1,11; 1945 c 604 s 1,2,19; 1947 c 635 s 1; 1949 c 541 s 1;
1949 c 734 s 1-3; 1953 c 648 s 1; 1955 c 21 s 1; 1955 c 122 s 1; 1955 c 385 s 1; 1957 c 621 s 9;
1957 c 769 s 1; Ex1959 c 83 s 1; 1961 c 213 art 4 s 1; Ex1961 c 51 s 1; 1963 c 355 s 1; 1967 c
579 s 1; 1969 c 575 s 1; 1971 c 206 s 1; 1971 c 769 s 1,2; 1971 c 771 s 1; 1973 c 232 s 1; 1973 c
582 s 3; 1973 c 711 s 1,3; 1973 c 737 s 1; 1974 c 157 s 2; 1974 c 201 s 1; 1975 c 47 s 1; 1975 c
226 s 2; 1975 c 349 s 1-6,29; 1976 c 2 s 101; 1976 c 210 s 12; 1977 c 298 s 1; 1977 c 376 s 1,13;
1977 c 423 art 1 s 1; 1977 c 429 s 63; 1978 c 674 s 30; 1978 c 721 art 6 s 1; 1978 c 763 s 2; 1978
c 767 s 14,15; 1979 c 50 s 38; 1979 c 303 art 1 s 1; 1980 c 419 s 1; 1980 c 439 s 1; 1980 c 512 s
8; 1980 c 607 art 1 s 1,2,32; 1981 c 49 s 1; 1981 c 60 s 1,27; 1981 c 178 s 1-9; 1981 c 254 s 2;
1981 c 261 s 20; 1981 c 344 s 1; 1Sp1981 c 1 art 9 s 5; 3Sp1981 c 2 art 3 s 2; 1982 c 523 art 1 s
1,2; art 7 s 1; art 40 s 1,2,14; 3Sp1982 c 1 art 5 s 1,2; 1983 c 207 s 2-5,43; 1983 c 342 art 1 s
1-5,43; 1984 c 502 art 2 s 3; 1984 c 514 art 1 s 1,2,8; art 2 s 3-7; 1984 c 655 art 1 s 47; 1985 c 2
s 1; 1Sp1985 c 14 art 1 s 7-12; art 13 s 1; art 21 s 1,2,49; 1Sp1985 c 16 art 2 s 27; 1986 c 398 art
21 s 1; 1986 c 444; 1Sp1986 c 1 art 1 s 1,9; 1987 c 268 art 1 s 4-21,126; 1988 c 719 art 1 s 1-5;
art 2 s 7-14; art 3 s 1-3,12; 1989 c 27 art 1 s 2; 1989 c 28 s 1-9,25; 1Sp1989 c 1 art 10 s 5,6;
1990 c 480 art 1 s 46; 1990 c 604 art 2 s 2,16; 1990 c 612 s 1; 1991 c 291 art 6 s 18-20,46; art
7 s 4; 1992 c 511 art 6 s 11,19; 1992 c 517 art 1 s 10; 1992 c 549 art 9 s 4; 1993 c 375 art 8 s
5-8,14; 1994 c 510 art 2 s 4,5; 1994 c 587 art 1 s 6-9,24; 1995 c 186 s 55,56; 1995 c 255 art 3 s
1; 1995 c 264 art 1 s 2,4; art 10 s 6; 1996 c 471 art 1 s 3; art 4 s 3,4; 1997 c 31 art 1 s 13,14;
1997 c 231 art 5 s 2-4; art 6 s 2-7; art 15 s 15; 1Sp1997 c 4 art 13 s 1; 1998 c 389 art 6 s 2-5; art
7 s 2-5,12; 1998 c 397 art 11 s 3; 1999 c 243 art 2 s 2-7; art 3 s 2-4; 2000 c 260 s 50; 2000 c 490
art 4 s 5-8; art 12 s 2,3; 2000 c 499 s 7; 1Sp2001 c 5 art 9 s 1-7; art 10 s 2-6; 2002 c 377 art 1 s
1; art 2 s 3-8; 2003 c 127 art 3 s 6-9; art 4 s 2,3; 1Sp2003 c 21 art 1 s 3,4; art 2 s 3; art 3 s 2,3;
2005 c 1 s 1; 2005 c 56 s 1; 2005 c 151 art 6 s 11-14; 1Sp2005 c 3 art 3 s 5-7; art 4 s 2-7; art 10 s
2,3; 1Sp2005 c 7 s 38; 2006 c 259 art 2 s 2-5; 2007 c 1 s 1-3

NOTE: Subdivision 19b, clause (16), as added by Laws 2005, First Special Session chapter
3, article 10, section 2, is effective for tax years beginning after December 31, 2006. Laws 2005,
First Special Session chapter 3, article 10, section 2, the effective date.
NOTE: Subdivision 29, clause (2), item (v), as added by Laws 2005, First Special Session
chapter 3, article 10, section 3, is effective for tax years beginning after December 31, 2006. Laws
2005, First Special Session chapter 3, article 10, section 3, the effective date.

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