MINNEAPOLIS (AP) — A Minnesota Supreme Court ruling in a dispute over a transplanted Florida couple's residency could have implications for the state's snowbirds and other part-time residents.

The Star Tribune (http://strib.mn/1Qod6ha ) reports that the court ruled Wednesday that Curtis and Stacy Marks are responsible for a full year's taxes because they spent 104 days in Minnesota before settling permanently in the state in August 2007. That means they'll have to pay at least an additional $390,000.

Under state law, full-time residency starts at 183 days, or half the year.

The Minnesota Department of Revenue declined to comment on how it will use the ruling in future residency tax cases.

But the couple's attorney predicts that the case will prompt a dramatic increase in tax bills for Minnesota residents who live part time elsewhere.