{ "items" : [
    { "id" : "http://webisa.webdatacommons.org/185129765"
      "properties" : {
        "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ "http://www.w3.org/ns/prov#Entity" ] ,
        "http://www.w3.org/ns/prov#value" : [ "If the portion of use in this state cannot be 139.23determined, the royalties or other income must be excluded from both the numerator 139.24and the denominator." ] ,
        "http://www.w3.org/ns/prov#wasQuotedFrom" : [ "mn.gov" ] } },

    { "id" : "http://webisa.webdatacommons.org/prov/275535589"
      "properties" : {
        "http://www.w3.org/ns/prov#wasDerivedFrom" : [ "http://webisa.webdatacommons.org/185129765"] } } }
