Section 132 is located directly behind the Timberwolves bench. There are 25 total rows in the section, starting with row 1 (closest to the court) through row 4, and then followed by rows A through U (row U being the furthest from the court in this section).

View from Section 132 Target Center
This is the view from Section 132 which is right behind the Timberwolves bench at Target Center.