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This report was prepared by the Minnesota Department of Revenue. <br />The Department would like to acknowledge the assistance of Phillippa <br />Doolan of Cambridge University in the preparation of this report. <br />Correspondence from those submitting written comments for the public <br />hearings will be available upon request. <br />If you have questions about this report, call the Minnesota Department of <br />Revenue at (651) 556-6003. <br />This report is available on our website: <br />www.taxes.state.mn.us. <br />