SF 2588

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/18/2025 09:26 a.m.

A bill for an act
relating to taxation; making Tax Next Previous Court Next interpretations of Previous tax Next laws binding on the
commissioner of revenue; proposing coding for new law in Minnesota Statutes,
chapter 270C.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [270C.095] EFFECT OF Previous TAX Next Previous COURT Next OPINIONS.
new text end

new text begin The commissioner is bound by and must comply with the Previous Tax Next Previous Court Next 's interpretation of
the Previous tax Next laws of this state until the interpretation is overturned by the supreme Previous court Next . The
phrase " Previous tax Next laws of this state" has the meaning provided in section 271.01, subdivision 5.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for judgments by the Previous Tax Next Previous Court issued
the day following final enactment and thereafter.
new text end