A bill for an act
relating to financing and operation of government in
this state; recodifying and clarifying the powers of
the commissioner of revenue; changing income,
corporate franchise, withholding, estate, property,
sales and use, mortgage registry, motor fuels,
gambling, cigarette and tobacco products, liquor,
insurance, and other taxes and tax-related provisions;
making technical, clarifying, collection, enforcement,
refund, and administrative changes to certain taxes
and tax-related provisions, tax-forfeited lands,
revenue recapture, unfair cigarette sales, state debt
collection, sustainable forest incentive programs,
border city development, property tax refund, and
metropolitan solid waste landfill fee; changing local
government aids and credits; providing for
determination of population for certain purposes;
changing property tax exemptions, homesteads,
assessment, valuation, classification, levies,
deferral, review and equalization, appeals, notices
and statements, allocation, and distribution
provisions; changing provisions relating to
manufactured home certificates of title; providing for
compliance with streamlined sales tax agreement;
authorizing charges for certain emergency services;
regulating tax preparers; prohibiting purchases of
tax-forfeited lands by certain local officials;
providing for data classification and exchange of
data; providing and imposing powers and duties on the
commissioner of revenue and on certain political
subdivisions and officials; changing town spending and
taxing provisions; changing and imposing penalties;
reducing certain court appropriations; transferring
funds; recodifying a criminal penalty; appropriating
money; amending Minnesota Statutes 2004, sections
4A.02; 16D.08, subdivision 2; 16D.10; 115B.49,
subdivision 4; 168A.05, subdivision 1a; 239.785,
subdivision 4; 256.9657, subdivision 7; 256.9792,
subdivision 8; 270.11, subdivision 2; 270.16,
subdivision 2; 270.30, subdivisions 1, 5, 6, 8, by
adding subdivisions; 270.65; 270.67, subdivision 4;
270.69, subdivision 4; 270A.03, subdivision 5; 272.01,
subdivision 2; 272.02, subdivisions 1a, 47, 53, 56, by
adding subdivisions; 272.0211, subdivisions 1, 2;
272.029, subdivisions 4, 6; 273.11, subdivisions 5, 8;
273.124, subdivisions 3, 6, 8, 13, 14, 21; 273.13,
subdivision 25; 273.1315; 273.1384, subdivision 1;
273.19, subdivision 1a; 273.372; 274.014, subdivisions
2, 3; 274.14; 275.07, subdivisions 1, 4; 276.112;
276A.01, subdivision 7; 282.016; 282.08; 282.15;
282.21; 282.224; 282.301; 287.04; 287.37; 289A.08,
subdivisions 3, 16; 289A.18, subdivision 1; 289A.19,
subdivision 4; 289A.31, subdivision 2; 289A.35;
289A.37, subdivision 5; 289A.38, subdivisions 6, 7, by
adding a subdivision; 289A.39, subdivision 1; 289A.40,
subdivision 2, by adding subdivisions; 289A.42,
subdivision 1; 289A.50, subdivision 1a; 289A.60,
subdivisions 2a, 6, 11, 12, 13; 290.01, subdivisions
7b, 19a, 19b, 19c; 290.06, subdivision 22; 290.0671,
subdivision 1a; 290.0674, subdivision 1; 290.92,
subdivisions 1, 4b; 290A.07, by adding a subdivision;
290B.05, subdivision 3; 290C.05; 290C.10; 291.005,
subdivision 1; 291.03, subdivision 1; 295.57,
subdivision 1; 295.60, subdivisions 3, 7; 296A.22, by
adding a subdivision; 297A.61, subdivisions 3, 4;
297A.64, subdivisions 3, 4; 297A.668, subdivisions 1,
5; 297A.67, subdivisions 2, 7, 9; 297A.68,
subdivisions 2, 5, 28, 39; 297A.71, subdivision 12;
297A.75, subdivision 1; 297A.87, subdivisions 2, 3;
297A.99, subdivision 4; 297B.11; 297E.01, subdivisions
5, 7, by adding subdivisions; 297E.06, subdivision 2;
297E.07; 297F.08, subdivision 12, by adding a
subdivision; 297F.09, subdivisions 1, 2; 297F.14,
subdivision 4; 297G.09, by adding a subdivision;
297H.10, subdivision 1; 297I.01, by adding a
subdivision; 297I.05, subdivision 5; 297I.10, by
adding a subdivision; 298.24, subdivision 1; 325D.33,
subdivision 6; 365.43, subdivision 1; 365.431;
366.011; 366.012; 373.45, subdivision 7; 469.1735,
subdivision 3; 473.843, subdivision 5; 473F.02,
subdivision 7; 477A.011, subdivisions 3, 34, 36, as
amended, 38; 477A.0124, subdivisions 2, 4; 477A.03,
subdivision 2b; Laws 1998, chapter 389, article 3,
section 42, subdivision 2, as amended; Laws 2001 First
Special Session chapter 5, article 3, section 8; Laws
2003, chapter 127, article 5, sections 27; 28; Laws
2003 First Special Session chapter 21, article 5,
section 13; Laws 2003 First Special Session, chapter
21, article 6, section 9; Laws 2005, chapter 43,
section 1; proposing coding for new law in Minnesota
Statutes, chapters 270; 290C; 473; proposing coding
for new law as Minnesota Statutes, chapter 270C;
repealing Minnesota Statutes 2004, sections 270.01;
270.02; 270.021; 270.022; 270.04; 270.05; 270.052;
270.058; 270.059; 270.06; 270.0601; 270.0602;
270.0603; 270.0604; 270.0605; 270.061; 270.062;
270.063; 270.064; 270.065; 270.066; 270.0665; 270.067;
270.068; 270.0681; 270.0682; 270.069; 270.07; 270.084;
270.09; 270.10; 270.101; 270.102; 270.11, subdivisions
2, 3, 4, 5, 6, 7; 270.13; 270.14; 270.15; 270.16;
270.17; 270.18; 270.19; 270.20; 270.21; 270.22;
270.23; 270.24; 270.25; 270.26; 270.27; 270.271;
270.272; 270.273; 270.274; 270.275; 270.276; 270.277;
270.278; 270.30; 270.485; 270.494; 270.60; 270.65;
270.652; 270.66; 270.67; 270.68; 270.69; 270.691;
270.70; 270.7001; 270.7002; 270.701; 270.702; 270.703;
270.704; 270.705; 270.706; 270.707; 270.708; 270.709;
270.71; 270.72; 270.721; 270.73; 270.74; 270.75;
270.76; 270.771; 270.78; 270.79; 270.85; 270.88;
273.19, subdivision 5; 273.37, subdivision 3; 274.05;
275.15; 275.61, subdivision 2; 283.07; 287.39;
289A.07; 289A.13; 289A.31, subdivisions 3, 4, 6;
289A.36; 289A.37, subdivisions 1, 3, 4, 5; 289A.38,
subdivision 13; 289A.43; 289A.65; 290.48, subdivisions
3, 4; 290.92, subdivisions 6b, 22, 23; 290.97;
296A.20; 296A.201; 296A.25; 297A.86; 297A.93; 297D.14;
297E.08; 297E.09; 297E.12, subdivision 10; 297E.15;
297F.15, subdivisions 1, 2, 3, 4, 5, 6, 7, 8; 297F.16;
297F.22; 297G.14, subdivisions 1, 2, 3, 4, 5, 6, 7, 8;
297G.15; 297G.21; 297I.45; 297I.50; 297I.55; 297I.95;
Laws 1975, chapter 287, section 5; Laws 1998, chapter
389, article 3, section 41; Laws 2003, chapter 127,
article 9, section 9, subdivision 4; Minnesota Rules,
parts 8093.2000; 8093.3000; 8130.0110, subpart 4;
8130.0200, subparts 5, 6; 8130.0400, subpart 9;
8130.1200, subparts 5, 6; 8130.2900; 8130.3100,
subpart 1; 8130.4000, subparts 1, 2; 8130.4200,
subpart 1; 8130.4400, subpart 3; 8130.5200; 8130.5600,
subpart 3; 8130.5800, subpart 5; 8130.7300, subpart 5;
8130.8800, subpart 4.
ARTICLE 1
RECODIFICATION
COMMISSIONER GENERAL POWERS
Section 1.
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Sec. 2.
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Sec. 3.
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(10)]
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clause (11)]
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Sec. 4.
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Sec. 5.
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[270.062]
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Sec. 6.
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[270.064]
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Sec. 7.
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Sec. 8.
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[270.0604]
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Sec. 9.
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Sec. 10.
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Sec. 11.
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Sec. 12.
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Sec. 13.
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Sec. 14.
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Sec. 15.
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Sec. 16.
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Sec. 17.
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[270.059]
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Sec. 18.
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Sec. 19.
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[270.069]
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Sec. 20.
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Sec. 21.
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TAX ADMINISTRATION
Sec. 22.
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Sec. 23.
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Sec. 24.
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Sec. 25.
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Sec. 26.
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Sec. 27.
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Sec. 28.
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Sec. 29.
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(15)]
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Sec. 30.
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Sec. 31.
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[289A.07]
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Sec. 32.
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Sec. 34.
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taxpayers]
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Sec. 35.
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new text beginnew text end[THIRD-PARTY SUBPOENA WHERE TAXPAYER'S IDENTITY
IS KNOWN.] new text beginnew text end
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subd. 4]
new text beginnew text end[THIRD-PARTY SUBPOENA WHERE TAXPAYER'S IDENTITY
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Sec. 36.
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[289A.37, subd. 1]
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subd. 1]
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subd. 1, paragraph (a)]
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Sec. 37.
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paragraph (e)]
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new text begin
new text end
new text beginnew text end[270.07, subd. 6,
paragraph (c)]
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.07, subd. 6, paragraphs (a) and (b)]
new text begin
new text end
new text begin
new text end
Sec. 38.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.07, subd. 3]
new text begin
new text end
new text begin
new text end
Sec. 39.
new text begin
new text end
new text beginnew text end[270.07, subd. 4]
new text begin
new text end
new text begin
new text end
Sec. 40.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.07, subd. 3, paragraph (f)]
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.07, subd. 3a]
new text begin
new text end
new text begin
new text end
Sec. 41.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[289A.65]
new text begin
new text end
new text begin
new text end
Sec. 42.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
[290.48, subd. 4; 290.92, subd. 6b; 297A.93, paragraph (a)]
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.70, subds. 1 and 2,
paragraph (b)]
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
[270.274]
new text beginnew text end
new text beginnew text end
new text beginnew text end[297A.93, paragraph (b)]
new text begin
new text end
new text begin
new text end
Sec. 43.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[INDEPENDENT ACTION OF TAXPAYER'S RIGHTS
ADVOCATE.] new text beginnew text end
new text beginnew text end[TAXPAYER'S RIGHTS ADVOCATE.] new text beginnew text end[270.273]
new text begin
new text end
new text begin
new text end
Sec. 44.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.061]
new text begin
new text end
new text begin
new text end
Sec. 45.
new text begin
new text end
new text beginnew text end[270.27]
new text begin
new text end
new text begin
new text end
Sec. 46.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.271]
new text begin
new text end
new text begin
new text end
Sec. 47.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.75]
new text begin
new text end
new text begin
new text end
Sec. 48.
new text begin
new text end
new text beginnew text end[270.76]
new text begin
new text end
new text begin
new text end
Sec. 49.
new text begin
new text end
new text beginnew text end[270.052]
new text begin
new text end
new text begin
new text end
Sec. 50.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.771]
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.78]
new text begin
new text end
new text begin
new text end
Sec. 51.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.74]
new text begin
new text end
new text begin
new text end
Sec. 52.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.79]
new text begin
new text end
new text begin
new text end
Sec. 53.
new text begin
new text end
new text beginnew text end[270.06, clause (16)]
new text begin
new text end
new text begin
new text end
Sec. 54.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.30]
new text begin
new text end
new text begin
new text end
Sec. 55.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[289A.60, subd. 13,
paragraphs (b), (c), and (d)]
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text begin
new text end
new text beginnew text end
COLLECTION
Sec. 56.
new text begin
new text end
new text beginnew text end[270.06, clause
(14)]
new text begin
new text end
new text begin
new text end
Sec. 57.
new text begin
new text end
new text beginnew text end
[270.652; 297E.12, subd. 10]
new text begin
new text end
new text begin
new text end
Sec. 58.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.67,
subd. 1]
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.67, subd. 2]
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.67, subd. 4]
new text begin
new text end
new text begin
new text end
Sec. 59.
new text begin
new text end
new text beginnew text end[270.07, subd. 3, clause (e)]
new text begin
new text end
new text begin
new text end
Sec. 60.
new text begin
new text end
new text beginnew text end[270.063, subd. 3]
new text begin
new text end
new text begin
new text end
Sec. 61.
new text begin
new text end
new text beginnew text end
[270.063, subd. 4]
new text begin
new text end
new text begin
new text end
Sec. 62.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.101]
new text begin
new text end
new text begin
new text end
Sec. 63.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.102]
new text begin
new text end
new text begin
new text end
Sec. 64.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end[289A.31, subd. 3]
new text begin
new text end
new text begin
new text end
new text beginnew text end[289A.31, subd. 4]
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[289A.38, subd. 13]
new text begin
new text end
new text begin
new text end
Sec. 65.
new text begin
new text end
new text beginnew text end
[289A.31, subd. 6]
new text begin
new text end
new text begin
new text end
Sec. 66.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
[290.92, subd. 22]
new text begin
new text end
new text begin
new text end
Sec. 67.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
[270.68, subd. 1]
new text begin
new text end
new text begin
new text end
new text beginnew text end
[289A.36, subd. 3, clause (3)]
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.68, subd. 1,
paragraph (c)]
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.68, subd. 2]
new text begin
new text end
new text begin
new text end
new text beginnew text end[270.68, subd. 3]
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.68, subd. 4]
new text begin
new text end
new text begin
new text end
Sec. 68.
new text begin
new text end
new text beginnew text end[270.65]
new text begin
new text end
new text begin
new text end
Sec. 69.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.69]
new text begin
new text end
new text begin
new text end
Sec. 70.
new text begin
new text end
new text beginnew text end[270.07, subd. 5]
new text begin
new text end
new text begin
new text end
Sec. 71.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.66]
new text begin
new text end
new text begin
new text end
Sec. 72.
new text begin
new text end
new text beginnew text end[290.97]
new text begin
new text end
new text begin
new text end
Sec. 73.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.70]
new text begin
new text end
new text begin
new text end
Sec. 74.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.7001]
new text begin
new text end
new text begin
new text end
Sec. 75.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[290.92, subd. 23]
new text begin
new text end
new text begin
new text end
Sec. 76.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.7002]
new text begin
new text end
new text begin
new text end
Sec. 77.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.701]
new text begin
new text end
new text begin
new text end
Sec. 78.
new text begin
new text end
new text beginnew text end[270.702]
new text begin
new text end
new text begin
new text end
Sec. 79.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.703]
new text begin
new text end
new text begin
new text end
Sec. 80.
new text begin
new text end
new text beginnew text end[270.704]
new text begin
new text end
new text begin
new text end
Sec. 81.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end
[270.705]
new text begin
new text end
new text begin
new text end
Sec. 82.
new text begin
new text end
new text beginnew text end[270.706]
new text begin
new text end
new text begin
new text end
Sec. 83.
new text begin
new text end
new text beginnew text end[270.707]
new text begin
new text end
new text begin
new text end
Sec. 84.
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text begin
new text end
new text beginnew text end
new text beginnew text end
new text beginnew text end[270.708]
new text begin
new text end
new text begin
new text end
Sec. 85.
new text begin
new text end
new text begin
new text end
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