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Minnesota Statutes

Minn. Stat. § 3.38 (2026)

[Repealed]

✓ current as of May 2026
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[Repealed, 1969 c 1130 s 4 subd 6]

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Chapman v. Comm'r of Revenue, 651 N.W.2d 825 (Minn. 2002).
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Chapman v. Comm'r of Revenue, 651 N.W.2d 825 (Minn. 2002). · cites it 2× “NOTES [1] The federal alternative minimum tax was enacted to reduce the opportunity for individuals with high income to achieve minimal income tax liability through use of exclusions, deductions and credits provided in federal tax law.”
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