Definitions, Property Tax Refund Act, Minn. Law 2019 1Sp c 6 art 1 s 62
Gross income, allocation to state, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 56
Net income, definitions, income and franchise taxes, Minn. Law 2019 1Sp c 6 art 1 s 10