Minnesota Office of the Revisor of Statutes
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Nonresidents, income and franchise taxes, credits, Minn. Rules 8002.0200

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569