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290.33 TAXABLE YEAR EXTENDING INTO CALENDAR YEARS AFFECTED BY
DIFFERENT LAWS.
The tax imposed on a taxpayer for a period beginning in one calendar year, hereinafter
called "first calendar year," and ending in the following calendar year, hereinafter called "second
calendar year," when the law applicable to the first calendar year is different from the law
applicable to the second calendar year, shall be the sum of (1) that proportion of a tax for the
entire period, computed under the law applicable to the first calendar year, which the portion of
such period falling within the first calendar year is of the entire period, and (2) that proportion of a
tax for the entire period, computed under the law applicable to the second calendar year, which
the portion of such period falling within the second calendar year is of the entire period.
History: (2394-32a) 1933 c 405 s 32-1; Ex1937 c 49 s 21

Official Publication of the State of Minnesota
Revisor of Statutes