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Directly from the horse's mouth - starting on the bottom of page 6:
https://www.revenue.state.mn.us/sites/default/files/2019-08/m4_inst_18.pdf
Directly from the horse's mouth - starting on the bottom of page 6:
https://www.revenue.state.mn.us/sites/default/files/2019-08/m4_inst_18.pdf
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