as introduced - 91st Legislature (2019 - 2020) Posted on 03/09/2020 01:29pm
A bill for an act
relating to taxation; providing for the commissioner of revenue to be bound by
Tax Court opinions; proposing coding for new law in Minnesota Statutes, chapter
270C.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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The commissioner is bound by the Minnesota Tax Court's interpretation of the tax laws
of this state unless the interpretation is overturned by the supreme court or the legislature.
For purposes of this section, "tax laws of this state" has the meaning given in section 271.01,
subdivision 5.
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This section is effective the day following final enactment.
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