{"data":{"id":"us-mn/minn.-stat.-273.105","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.105","heading":"INTERNAL REVENUE CODE.","body":"Unless specifically defined otherwise, for purposes of this chapter, \"Internal Revenue Code\" means the Internal Revenue Code as defined in section 289A.02, subdivision 7.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.105","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"707dc5a6af5d918536c51a19854194b1bfd5af2361f80232d117f077bc11dbb4","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.10","next":"us-mn/minn.-stat.-273.11"},"notice":"GroundRules: Original legal text. Not legal advice."}