Subdivision 1.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 2.

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[Repealed, 1987 c 268 art 1 s 127]

Subd. 2a.

[Repealed, 1983 c 15 s 33]

Subd. 3.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 4.

[Repealed, 1981 c 178 s 119]

Subd. 5.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 6.Individual retirement account; exemption.

Any individual retirement account that is exempt from taxation under the provisions of section 408 of the Internal Revenue Code shall also be exempt from taxation under the provisions of this chapter.

Subd. 7.

[Repealed, 1981 c 178 s 119]