Minn. Stat. § 290.091

ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS.

Redline — January 1, 2023 → current. No substantive changes (formatting only).View current text →

No textual changes between these dates (any differences were source-formatting only).

Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.

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Versions

Jan 1, 2025 – Jan 1, 2009
Current edition (2025)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15; 2016 c 158 art 1 s 160; art 3 s 20,21; 2017 c 40 art 1 s 100; 1Sp2017 c 1 art 1 s 29; 1Sp2019 c 6 art 1 s 50,51,73; art 24 s 12; 2023 c 1 s 18; 2023 c 64 art 1 s 42,43; 1Sp2025 c 13 art 1 s 16
Jan 1, 2023 – presentcurrentviewing
Minnesota Statutes 2023 edition (revisor.mn.gov archive)
▸ what changed
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15; 2016 c 158 art 1 s 160; art 3 s 20,21; 2017 c 40 art 1 s 100; 1Sp2017 c 1 art 1 s 29; 1Sp2019 c 6 art 1 s 50,51,73; art 24 s 12; 2023 c 1 s 18; 2023 c 64 art 1 s 42,43
Jan 1, 2019 – Jan 1, 2023
Minnesota Statutes 2019 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15; 2016 c 158 art 1 s 160; art 3 s 20,21; 2017 c 40 art 1 s 100; 1Sp2017 c 1 art 1 s 29; 1Sp2019 c 6 art 1 s 50,51,73; art 24 s 12
Jan 1, 2017 – Jan 1, 2019
Minnesota Statutes 2017 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15; 2016 c 158 art 1 s 160; art 3 s 20,21; 2017 c 40 art 1 s 100; 1Sp2017 c 1 art 1 s 29
Jan 1, 2016 – Jan 1, 2017
Minnesota Statutes 2016 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15; 2016 c 158 art 1 s 160; art 3 s 20,21
Jan 1, 2014 – Jan 1, 2016
Minnesota Statutes 2014 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23; 2014 c 150 art 1 s 21; 2014 c 308 art 4 s 15
Jan 1, 2013 – Jan 1, 2014
Minnesota Statutes 2013 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14; 2013 c 143 art 6 s 21 -23
Jan 1, 2012 – Jan 1, 2013
Minnesota Statutes 2012 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4; 2012 c 294 art 2 s 14
Jan 1, 2011 – Jan 1, 2012
Minnesota Statutes 2011 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16; 2011 c 112 art 6 s 4
Jan 1, 2010 – Jan 1, 2011
Minnesota Statutes 2010 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10; 2010 c 389 art 3 s 16
Jan 1, 2009 – Jan 1, 2010
Minnesota Statutes 2009 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12; 2009 c 88 art 1 s 10
Jan 1, 2008 – Jan 1, 2009
Minnesota Statutes 2008 edition (revisor.mn.gov archive)
changes vs current →
Source credit
1977 c 423 art 1 s 14; 1978 c 767 s 17; 1979 c 303 art 1 s 15; 1980 c 607 art 1 s 15; 1981 c 60 s 11; 3Sp1981 c 2 art 3 s 9; 1982 c 523 art 1 s 17; art 40 s 6,14; 1983 c 207 s 13; 1984 c 514 art 2 s 20; 1Sp1985 c 14 art 1 s 37; 1Sp1985 c 16 art 2 s 28; 1986 c 398 art 21 s 3; 1986 c 444; 1Sp1986 c 1 art 1 s 4; art 3 s 6; 1987 c 268 art 1 s 49 -53; 1988 c 719 art 3 s 12; 1Sp1989 c 1 art 10 s 20,21; 1990 c 604 art 2 s 7; 1991 c 291 art 6 s 29,30,46; 1992 c 511 art 6 s 19; art 7 s 15,16; 1993 c 375 art 8 s 10,11; 1994 c 416 art 2 s 3; 1994 c 587 art 1 s 17,18; 1996 c 471 art 1 s 6; 1997 c 7 art 1 s 120; 1998 c 389 art 6 s 12,13; 1999 c 243 art 2 s 16 -18; 2000 c 490 art 4 s 25 -27; 1Sp2001 c 5 art 9 s 13; 2002 c 377 art 2 s 10; 1Sp2002 c 2 s 1; 1Sp2003 c 21 art 1 s 9; art 11 s 13; 1Sp2005 c 3 art 3 s 11; art 4 s 15; art 10 s 8; 2006 c 259 art 1 s 3; 2008 c 154 art 4 s 7; art 11 s 16; 2008 c 366 art 4 s 12

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