Minn. R. agency 181, ch. 8001, pt. 8001.9000

Current through Register Vol. 49, No. 25, December 16, 2024

Part 8001.9000 - INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE

An incorporation by reference of the Internal Revenue Code in Minnesota Statutes, chapter 290 or 290A shall be interpreted in accordance with any regulations or rulings adopted or issued by the Internal Revenue Service which govern the referenced provisions.

Minn. R. agency 181, ch. 8001, pt. 8001.9000

L 2005 c 151 art 1 s 114

Statutory Authority: MS s 270C.06; 290.52