Source: https://www.revisor.mn.gov/statutes/cite/289A.121
Timestamp: 2019-07-20 20:35:12
Document Index: 104634868

Matched Legal Cases: ['art 1', 'art 1', 'art 8', 'art 8', 'art 8', 'art 8', 'art 1']

﻿ Sec. 289A.121 MN Statutes
Section 289A.121
289A.12 289A.13
2017 Subd. 5 Amended 2017 c 40 art 1 s 98
2017 Subd. 6 Amended 2017 c 40 art 1 s 99
2006 Subd. 5 Amended 2006 c 259 art 8 s 8
2005 289A.121 New 2005 c 3 art 8 s 2
(c) Disclosure under this subdivision is required for any transaction entered into after December 31, 2001, that the Internal Revenue Service determines is a listed transaction at any time, and must be made in the manner prescribed by the commissioner. With respect to transactions in which the taxpayer participated for taxable years ending on and after December 31, 2005, disclosure must be made in the time and manner prescribed in Code of Federal Regulations, title 26, section 1.6011-4(e).
(1) 60 days after entering into the transaction; or
(2) 60 days after the transaction becomes a listed transaction.
1Sp2005 c 3 art 8 s 2; 2006 c 259 art 8 s 8; 2017 c 40 art 1 s 98,99