FrankGoortani/open-us-law huggingface dataset:
Minn. Stat. § 290.0137 — MN Code / Part 289A_295 / Chapter 290 / Section 290.0137
§ 290.0137 ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS.
Status: in_force

(a) In the case of a nonresident individual or a person who becomes a nonresident individual during the tax year, taxable net income shall include the amount realized upon a sale of the assets of, or any interest in, an S corporation or partnership that operated in Minnesota during the year of sale, including any income or gain to be recognized in future years pursuant to an installment sale method of reporting under the Internal Revenue Code.

(1) For the purposes of this paragraph, an individual who becomes a nonresident of Minnesota in any year after an installment sale is required to recognize the full amount of any income or gain described in this paragraph on the individual's final Minnesota resident tax return to the extent that such income has not been recognized in a prior year.

(2) For the purposes of this section, "realized" has the meaning given in section 1001(b) of the Internal Revenue Code.

(3) For the purposes of this section, "installment sale" means any installment sale under section 453 of the Internal Revenue Code and any other sale that is reported utilizing a method of accounting authorized under subchapter E of the Internal Revenue Code that allows taxpayers to delay reporting or recognizing a realized gain until a future year.

(b) Notwithstanding paragraph (a), nonresident taxpayers may elect to defer recognizing unrecognized installment sale gains by making an election under this paragraph. The election must be filed on a form to be determined or prescribed by the commissioner and must be filed by the due date of the individual income tax return, including any extension. Electing taxpayers must make an irrevocable agreement to:

(1) file Minnesota tax returns in all subsequent years when gains from the installment sales are recognized and reported to the Internal Revenue Service;

(2) allocate gains to the state of Minnesota as though the gains were realized in the year of sale under section 290.17 , 290.191 , or 290.20 ; and

(3) include all relevant federal tax documents reporting the installment sale with subsequent Minnesota tax returns.

(c) Income or gain recognized for Minnesota purposes pursuant to paragraph (a) must be excluded from taxable net income in any future year that the taxpayer files a Minnesota tax return to the extent that the income or gain has already been subject to tax pursuant to paragraph (a).
Minn. Stat. § 600.08 — MN Code / Part 595_603 / Chapter 600 / Section 600.08
§ 600.08 LETTERPRESS COPIES.
Status: in_force

The production of a letterpress copy of any letter, before the officer taking the deposition, shall be equivalent to producing the same at the trial and, when so produced, a copy thereof may be attached to the deposition as an exhibit, and shall be evidence of like force and effect as the letterpress copy itself; but such copies shall not be used if the original letters are produced at the trial.
Minn. Stat. § 123B.21 — MN Code / Part 120_129C / Chapter 123B / Section 123B.21
§ 123B.21 DUTY OF OFFICERS TO REPORT VIOLATIONS OF LAW.
Status: in_force

Every officer to whom reports are required by law to be made and for the failure to make which a penalty or fine or forfeiture is provided, shall give immediate written notice of such failure to the delinquent and to the proper county attorney. Such county attorney shall thereupon institute proper proceedings to collect such penalty, fine, or forfeiture. Upon complaint of the district superintendent, or when it comes to the attorney's knowledge that any school officer has violated any provision of law for which violation a penalty, fine or forfeiture is provided, such attorney shall institute like proceedings.
Minn. Stat. § 611.30 — MN Code / Part 609_624 / Chapter 611 / Section 611.30
§ 611.30 RIGHT TO INTERPRETER, STATE POLICY.
Status: in_force

It is hereby declared to be the policy of this state that the constitutional rights of persons disabled in communication cannot be fully protected unless qualified interpreters are available to assist them in legal proceedings. It is the intent of sections 611.30 to 611.34 to provide a procedure for the appointment of interpreters to avoid injustice and to assist persons disabled in communication in their own defense.
Minn. Stat. § 518D.207 — MN Code / Part 517_519A / Chapter 518D / Section 518D.207
§ 518D.207 INCONVENIENT FORUM.
Status: in_force

(a) A court of this state which has jurisdiction under this chapter to make a child custody determination may decline to exercise its jurisdiction at any time if it determines that it is an inconvenient forum under the circumstances and that a court of another state is a more appropriate forum. The issue of inconvenient forum may be raised upon motion of a party, the court's own motion, or request of another court.

(b) Before determining whether it is an inconvenient forum, a court of this state shall consider whether it is appropriate for a court of another state to exercise jurisdiction. For this purpose, the court shall allow the parties to submit information and shall consider all relevant factors, including:

(1) whether domestic violence has occurred and is likely to continue in the future and which state could best protect the parties and the child;

(2) the length of time the child has resided outside this state;

(3) the distance between the court in this state and the court in the state that would assume jurisdiction;

(4) the relative financial circumstances of the parties;

(5) any agreement of the parties as to which state should assume jurisdiction;

(6) the nature and location of the evidence required to resolve the pending litigation, including testimony of the child;

(7) the ability of the court of each state to decide the issue expeditiously and the procedures necessary to present the evidence; and

(8) the familiarity of the court of each state with the facts and issues in the pending litigation.

(c) If a court of this state determines that it is an inconvenient forum and that a court of another state is a more appropriate forum, it shall stay the proceedings upon condition that a child custody proceeding be promptly commenced in another designated state and may impose any other condition the court considers just and proper.

(d) A court of this state may decline to exercise its jurisdiction under this chapter if a child custody determination is incidental to an action for marriage dissolution or another proceeding while still retaining jurisdiction over the marriage dissolution or other proceeding.

(e) In a case where the provision of gender-affirming health care for a child is at issue, a court of this state shall not determine that this state is an inconvenient forum if the law or policy of the other state that may take jurisdiction limits the ability of a parent to obtain gender-affirming health care as defined in section 543.23 , paragraph (b), for the parent's child.
Minn. Stat. § 515B.3-101 — MN Code / Part 500_515B / Chapter 515B / Section 515B.3-101
§ 515B.3-101 ORGANIZATION OF UNIT OWNERS' ASSOCIATION.
Status: in_force

A common interest community shall be administered by an association. The association shall be incorporated no later than the date the common interest community is created. The membership of the association at all times consists exclusively of all unit owners or, following termination of the common interest community, of all former unit owners entitled to distributions of proceeds under section 515B.2-119 or their heirs, successors, or assigns. The association shall be organized as a Minnesota profit or nonprofit corporation, or may, in the case of a cooperative, be organized under chapter 308A , 308B , or 308C. In the event of a conflict between this chapter and any other chapter under which the association is incorporated, this chapter shall control.
Minn. Stat. § 103D.811 — MN Code / Part 103A_114B / Chapter 103D / Section 103D.811
§ 103D.811 BIDS FOR CONSTRUCTION.
Status: in_force

§ Subdivision 1. Call for bids. After an establishment order has been made by the managers directing the establishment of a project, the managers shall call for bids for the construction or implementation of the work and give notice by publication specifying the time and place when the bids will be opened for awarding a contract for the construction or implementation of the project. The contract may be awarded in sections or as a whole, as directed by the managers.

§ Subd. 2. Bid notice. A bid notice shall be published in at least one of the newspapers in the state where notices are usually published.

§ Subd. 3. Awarding contract. (a) At a time and place specified in the bid notice, the managers may accept or reject any or all bids and may award the contract to the lowest responsible bidder. The bidder to whom the contract is to be awarded must give a bond, as required by section 574.26 , conditioned by satisfactory completion of the contract. (b) Bids must not be considered which in the aggregate exceed by more than 30 percent the total estimated cost of construction or implementation. (c) As an alternative to the procurement method described in paragraph (a), the managers may issue a request for proposals and award the contract to the vendor or contractor offering the best value as described in section 16C.28, subdivision 1 , paragraph (a), clause (2), and paragraph (c). (d) The contract must be in writing and be accompanied by or refer to the plans and specifications for the work to be done as prepared by the engineer for the watershed district. The plans and specifications shall become a part of the contract. (e) The contract must be approved by the managers.
Minn. Stat. § 103E.065 — MN Code / Part 103A_114B / Chapter 103E / Section 103E.065
§ 103E.065 DRAINAGE INSPECTORS.
Status: in_force

In counties or watershed districts having drainage systems constructed in accordance with this chapter, the drainage authority shall appoint a competent person as drainage inspector. The inspector must not be a county commissioner. The inspector may be the county highway engineer. The inspector shall examine the drainage systems designated by the drainage authority. The drainage authority shall specify the appointment period and compensation.
Minn. Stat. § 116P.20 — MN Code / Part 116P_116Q / Chapter 116P / Section 116P.20
§ 116P.20 EASEMENTS; MONITORING AND ENFORCEMENT REQUIREMENTS.
Status: in_force

A recipient of money appropriated from the trust fund for easement monitoring and enforcement may spend the money only on activities included in an easement monitoring and enforcement plan contained within the work plan. Money received for monitoring and enforcement, including earnings on the money received, must be kept in a monitoring and enforcement fund held by the recipient and dedicated to monitoring and enforcing conservation easements in Minnesota. A recipient of an appropriation for easement monitoring and enforcement must, within 120 days after the close of the recipient's fiscal year, provide an annual financial report to the commission or the commission's successor on the easement monitoring and enforcement fund as specified in the work plan. Money appropriated from the trust fund for monitoring and enforcement of easements and earnings on the money appropriated revert to the state if:

(1) the easement transfers to the state;

(2) the recipient fails to file an annual financial report and then fails to cure the default within 30 days of notification of the default by the state; or

(3) the recipient fails to comply with the terms of the monitoring and enforcement plan contained within the work plan and fails to cure the default within 90 days of notification of the default by the state.
Minn. Stat. § 97B.905 — MN Code / Part 97_102 / Chapter 97B / Section 97B.905
§ 97B.905 FUR DEALER'S LICENSES.
Status: in_force

§ Subdivision 1. License requirement. (a) A person may not buy or sell raw furs without a fur-buying-and-selling license, except: (1) a taxidermist licensed under section 97A.475, subdivision 19 , and a fur manufacturer are not required to have a license to buy raw furs from a person with fur-buying-and-selling licenses; and (2) a person lawfully entitled to take fur-bearing animals is not required to have a license to sell raw furs to a person with a fur-buying-and-selling license. (b) An employee, partner, or officer buying or selling only for a raw fur dealer licensee at an established place of business licensed under section 97A.475, subdivision 21 , paragraph (a), may obtain a supplemental license under section 97A.475, subdivision 21 , paragraph (b).

§ Subd. 2. Nonresident license. A nonresident must obtain a license under section 97A.475, subdivision 22 , to buy or sell raw furs within the state, except a license is not required to buy from a person licensed under section 97A.475, subdivision 21 .

§ Subd. 3. Bond required for fur-buyer-license applicants. Applicants for a raw-fur-dealer's license must, at the time of application for the license, furnish a corporate surety bond in favor of the state for $1,000 payable upon violation of the game and fish laws.
Minn. Stat. § 193.22 — MN Code / Part 190_195 / Chapter 193 / Section 193.22
§ 193.22 JOINT ARMORIES AND MUNICIPAL BUILDINGS.
Status: in_force

Whenever a company of the National Guard shall be located in a city wherein no suitable armory has been provided for its use, an armory may be constructed for use jointly by such company or battery and by such city. The mayor or president of the council of such city and the commanding officer of the company or other unit stationed at such place, or if there be more than one company then the senior officer of the troops of such station, shall constitute a joint armory commission, with power to purchase, erect or rent a suitable site or building for such armory and to furnish and keep the same in repair. No new armory shall be purchased, erected, or rented under the provisions of this section from and after May 1, 1943, without the approval of the adjutant general.
Minn. Stat. § 388.103 — MN Code / Part 370_403 / Chapter 388 / Section 388.103
§ 388.103 ASSISTANTS AND DEPUTY SHERIFFS.
Status: in_force

The board of county commissioners of any county in which a training camp is established for active training of military or naval forces, or of any adjoining county, may declare an emergency and, in addition to any salaries heretofore authorized by law for assistant county attorneys and deputy sheriffs, may authorize, fix, and pay the salaries of such additional assistant county attorneys and deputy sheriffs as the board deems necessary during such emergency.
Minn. Stat. § 272.193 — MN Code / Part 272_289 / Chapter 272 / Section 272.193
§ 272.193 NUMBERING TRACTS.
Status: in_force

All parcels of land included in the code system of any county shall be numbered progressively or by a separate number series beginning with No. 1 in each forty, government lot, or platted tract. The code assigned to a parcel of land shall give the code number assigned to it, the name of the owner, the section, township and range numbers, and if unplatted the number of acres contained in said parcel, and if platted, or if situated within the incorporated limits of a city, the lot or lots and block numbers, the name of the addition or subdivision under which it was platted and the name of the city in which it is situated as well as the book and page of the record in which the instrument conveying title to such parcel of land is recorded in the office of the county recorder. If the owner of a parcel of land, which has theretofore been coded under the county code system, as hereinbefore provided, shall convey a portion of such parcel of land, which is described by metes and bounds, the county auditor shall cancel the original code number and assign a new number and code to the remaining portion. The auditor shall assign a code number or numbers to the portion or portions conveyed in the same manner, as herein provided for assigning an original code number to a parcel. When a code is canceled the county auditor shall write opposite such code number the word "canceled" and shall note on the record the new code numbers subsequently assigned to said parcel of land.

The code to be used for any parcel of land, as provided herein, shall substantially conform to one of the following illustrations:

"Revised Description Number 1, John Doe, a specific part of Section 10, Township 128, Range 46, 31.40 Acres, as described in Book 12 of Deeds, at Page 46, in the office of the county recorder."

"Revised Description Number 4, Richard Roe, a specific part of Section 12, City of Wheaton, 11.20 Acres, as described in Book 48 of Deeds, at Page 12, in the office of the county recorder."

"Revised Description Number 6, John Doe, a specific part of Lot 1, Auditor's Plat 14, Township 128, Range 46, as described in Book 84 of Deeds, at Page 2, in the office of the county recorder."

"Revised Description Number 8, John Doe, a specific part of Lot 6, Block 4, S. C. Odenburg's First Addition to the City of Wheaton, as described in Book 93 of Deeds, at Page 43, in the office of the county recorder."

"Revised Description No. 1 of the NE 1/4 of NE 1/4, Section 1, Township 55, Range 25, as described in Deed Book 83, Page 10, in the office of the county recorder."

"Revised Description No. 1 of Government Lot 1, Section 2, Township 55, Range 25, as described in Deed Book 84, Page 27."

"Revised Description No. 2 of Outlot A of Auditor's Subdivision No. 56, as described in Deed Book 75, Page 32."
Minn. Stat. § 336.3-117 — MN Code / Part 324_342 / Chapter 336 / Section 336.3-117
§ 336.3-117 OTHER AGREEMENTS AFFECTING INSTRUMENT.
Status: in_force

Subject to applicable law regarding exclusion of proof of contemporaneous or previous agreements, the obligation of a party to an instrument to pay the instrument may be modified, supplemented, or nullified by a separate agreement of the obligor and a person entitled to enforce the instrument, if the instrument is issued or the obligation is incurred in reliance on the agreement or as part of the same transaction giving rise to the agreement. To the extent an obligation is modified, supplemented, or nullified by an agreement under this section, the agreement is a defense to the obligation.
Minn. Stat. § 374.12 — MN Code / Part 370_403 / Chapter 374 / Section 374.12
§ 374.12 PLANS AND SPECIFICATIONS DRAWN.
Status: in_force

Either before or after the selection of the building site, the commission shall have plans and specifications for the building prepared and may employ architects, engineers, drafters, and clerical help to prepare the plans and specifications. The commission shall set the compensation of the employees. The city and the county shall pay the compensation in equal parts when presented with statements certified to be correct by a majority of the commission. All contracts and employment shall be subject to approval by the city council and county board. When the plans and specifications for the building are completed, the commission shall submit them to the city council and the county board for approval. The council and board shall approve the proposed plans and specifications, or reject them and resubmit them to the commission for further consideration. When the plans and specifications are satisfactory to both the city council and the county board, each of those bodies shall pass a resolution authorizing and instructing the commission to proceed with the work.
Minn. Stat. § 5.09 — MN Code / Part 4_9 / Chapter 5 / Section 5.09
§ 5.09 LEGISLATIVE MANUAL, STUDENTS' EDITION.
Status: in_force

The secretary of state may prepare, compile, edit, and distribute a brief edition of the legislative manual, as provided in section 5.08 , suitable for school pupils.
Minn. Stat. § 80D.09 — MN Code / Part 80B_81A / Chapter 80D / Section 80D.09
§ 80D.09 REVISED DISCLOSURE.
Status: in_force

Annually within 120 days following the end of the provider's fiscal year, the provider shall file with the county recorder of the county in which the facility is or will be located a revised disclosure statement setting forth, as of the end of the fiscal year, information meeting the requirements of section 80D.04 , and pay a $100 filing fee. The revised disclosure statement shall include a narrative describing any material differences between (a) the pro forma income statements filed in response to section 80D.04, subdivision 1 , clause (l) as a part of the disclosure statement filed most immediately subsequent to the start of the provider's most recently completed fiscal year and (b) the actual results of operations during the fiscal year together with the revised pro forma income statements being filed as a part of the revised disclosure statement. A provider may, upon payment of a $100 filing fee, revise its disclosure statement on file with the county recorder at any other time if, in the opinion of the provider, revision is necessary to prevent the disclosure statement from containing a material misstatement of fact or omitting to state a material fact required to be stated therein. Only the most recently filed disclosure statement with respect to a facility, and in any event only a disclosure statement dated within 120 days prior to the date as of which the determination is made, shall be deemed current for purposes of sections 80D.01 to 80D.16 or be delivered pursuant to section 80D.04 . In addition, the provider shall make the revised disclosure statement available for inspection by residents during regular business hours.
Minn. Stat. § 162.03 — MN Code / Part 160_174A / Chapter 162 / Section 162.03
§ 162.03 ESTABLISHMENT ALONG COMMON BOUNDARY LINES.
Status: in_force

The county boards of two or more counties may with the consent of the commissioner establish and locate a county state-aid highway along or near the common boundary line of the counties. The county boards of the counties may enter into agreements providing for the division of costs and responsibility to be borne by each for right-of-way, construction, improvement, and maintenance of such county state-aid highway.
Minn. Stat. § 216B.24 — MN Code / Part 216_217 / Chapter 216B / Section 216B.24
§ 216B.24 CONSTRUCTION OF MAJOR FACILITY; FILING PLANS.
Status: in_force

§ Subdivision 1. Major utility facility defined. The words "major utility facility" means: (1) electric generating plant and associated facilities designed for, or capable of, operation at a capacity of 50 megawatts or more; (2) an electric transmission line and associated facilities of a design capacity of 125 kilovolts or more; and (3) a gas transmission line and associated facilities designed for, or capable of, transporting gas at pressures in excess of 125 pounds per square inch; provided, however, that the words "major utility facility" shall not include electric or gas distribution lines and gas gathering lines and associated facilities as defined by the commission.

§ Subd. 2. Construction plan filed; rules. Under rules as the commission may prescribe, every public utility shall file with the commission, within the time and in the form as the commission may designate, plans showing any contemplated construction of major utility facilities.

§ Subd. 3. Applicability to municipalities. The provisions of this section shall apply to the construction of major utility facilities by a municipally owned gas or electric utility.