Source: https://www.revisor.mn.gov/statutes/2010/cite/290A.03
Timestamp: 2019-07-18 05:20:10
Document Index: 380231241

Matched Legal Cases: ['art 1', 'art 2', 'art 9', 'art 2', 'art 3', 'art 3', 'art 5', 'art 8', 'art 1', 'art 1', 'art 8', 'art 36', 'art 40', 'art 1', 'art 4', 'art 1', 'art 2', 'art 3', 'art 4', 'art 1', 'art 1', 'art 2', 'art 1', 'art 4', 'art 5', 'art 1', 'art 3', 'art 4', 'art 3', 'art 6', 'art 3', 'art 4', 'art 5', 'art 2', 'art 15', 'art 5', 'art 2', 'art 5', 'art 2', 'art 6', 'art 6', 'art 7', 'art 2', 'art 6', 'art 8', 'art 1', 'art 2', 'art 1', 'art 1', 'art 3', 'art 4', 'art 3', 'art 1', 'art 2', 'art 5', 'art 6', 'art 2', 'art 7', 'art 2', 'art 3', 'art 5', 'art 12', 'art 4', 'art 7', 'art 10', 'art 2', 'art 10', 'art 1', 'art 2', 'art 4', 'art 3', 'art 4', 'art 2', 'art 4', 'art 11', 'art 1', 'art 1']

(xv) the amount of tuition expenses required to be added to income under section 290.01, subdivision 19a, clause (12);
(xvi) the amount deducted for certain expenses of elementary and secondary school teachers under section 62(a)(2)(D) of the Internal Revenue Code; and
Subd. 7.Dependent.
Subd. 15.Internal Revenue Code.
"Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through March 18, 2010.
1975 c 359 s 23; 1975 c 437 art 1 s 3; 1976 c 245 s 2; 1976 c 268 s 2; 1976 c 334 s 15; 1977 c 376 s 12; 1977 c 423 art 2 s 2-8; 1978 c 721 art 9 s 2; 1979 c 303 art 2 s 28-30; 1980 c 419 s 43,44; 1980 c 607 art 3 s 1; 1981 c 60 s 24; 1981 c 178 s 112,113; 1981 c 343 s 36; 1981 c 365 s 9; 1Sp1981 c 1 art 3 s 2; art 5 s 9; art 8 s 16; 1Sp1981 c 4 art 1 s 139-143; 1982 c 523 art 1 s 63,64; art 8 s 1; art 36 s 2; art 40 s 13; 1983 c 15 s 28; 1983 c 294 s 4,5; 1983 c 342 art 1 s 40; art 4 s 1-5; 1984 c 514 art 1 s 7; art 2 s 32,33; art 3 s 8; art 4 s 10,11,17; 1984 c 522 s 9,10; 1984 c 655 art 1 s 51; 1985 c 210 art 1 s 17; art 2 s 9; 1Sp1985 c 14 art 1 s 58; art 4 s 85-88; art 5 s 1; 1986 c 444; 1Sp1986 c 1 art 1 s 8; art 3 s 20; art 4 s 38,39; 1987 c 268 art 3 s 1-3; art 6 s 46,47; 1988 c 719 art 3 s 10; art 4 s 1-4; art 5 s 84; 1989 c 28 s 25; 1989 c 277 art 2 s 46; 1989 c 329 art 15 s 20; 1990 c 480 art 5 s 10; 1990 c 604 art 2 s 16; art 5 s 1,2; 1991 c 199 art 2 s 1; 1991 c 291 art 6 s 40,41,46; 1992 c 511 art 6 s 19; art 7 s 19; 1993 c 13 art 2 s 9; 1993 c 375 art 6 s 1-3; art 8 s 14; 1994 c 416 art 1 s 40; 1994 c 465 art 2 s 1; 1994 c 587 art 1 s 24; 1995 c 186 s 119; 1995 c 264 art 1, s 4; art 3 s 22,23; art 4 s 10; 1996 c 471 art 3 s 52; 1997 c 231 art 1 s 14; art 2 s 70; art 5 s 11-13; art 6 s 24; 1998 c 389 art 2 s 18,19; art 7 s 9,10; 1999 c 159 s 128; 1999 c 243 art 2 s 28; art 3 s 5; art 5 s 27; 2000 c 490 art 12 s 4; 1Sp2001 c 5 art 4 s 1,2; art 7 s 44; art 10 s 9; 2002 c 377 art 2 s 12; art 10 s 17; 2002 c 379 art 1 s 67; 2003 c 127 art 2 s 20; art 4 s 4; 1Sp2003 c 21 art 3 s 4; 1Sp2005 c 3 art 4 s 16,17; 2006 c 259 art 2 s 7; 2007 c 1 s 4; 2008 c 154 art 4 s 8; art 11 s 19; 2009 c 12 art 1 s 9,10; 2009 c 88 art 1 s 11,12; 2010 c 216 s 14
NOTE: For property tax refunds based on rent paid during calendar year 2009 only, but also applying to refunds based on property taxes payable in 2010 that include gross rent paid in 2009, the following rules apply:
(1) "rent constituting property taxes" must be calculated by substituting "15 percent" for "19 percent" under subdivision 11; and
(2) "property taxes payable" must be calculated under subdivision 13 by substituting "15 percent" for "19 percent" in determining the portion of gross rent paid that is included in property taxes payable. Laws 2010, First Special Session chapter 1, article 13, section 4, subdivision 2.