2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 290A Property Tax Refund
Section 290A.27 ROUNDING.

290A.27 ROUNDING.
In computing the dollar amount of items on the property tax refund claim form and
accompanying schedules, items may be rounded off to the nearest whole dollar amount,
disregarding amounts of less than 50 cents and increasing amounts of 50 cents to 99 cents to the
next highest dollar.
History: 1996 c 471 art 3 s 35

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