Minnesota Code § 375.84

PREPAY SOFTWARE, SUBSCRIPTIONS, UNITED STATES DOCUMENTS.
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A county may make advance deposits or payments for software development or maintenance services for county-owned or leased electronic data processing equipment and for newspaper, magazine, and other subscription fees customarily paid for in advance, and may allow advance deposits by any department or agency of the county with the Library of Congress and federal Supervisor of Documents for items to be purchased from these federal agencies.

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