INTERNAL REVENUE CODE.

Minn. Stat. § 273.105, under TAXES; LISTING, ASSESSMENT.

Minn. Stat. § 273.105

273.105 INTERNAL REVENUE CODE. Unless specifically defined otherwise, for purposes of this chapter, "Internal Revenue Code" means the Internal Revenue Code as defined in section 289A.02, subdivision 7. History: 2008 c 366 art 11 s 9