Minnesota Statutes 459.35 – When Bond Allocation Act Applies
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Sections 474A.01 to 474A.21 apply to any issuance of obligations under this chapter which are subject to limitation under a federal tax law as defined in section 474A.02, subdivision 8.
Terms Used In Minnesota Statutes 459.35
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44