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SF 2588

Introduction - 94th Legislature (2025 - 2026)

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

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF2588 Authors and Status
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A bill for an act
 relating to taxation; making Tax Court interpretations of tax 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 TAX COURT OPINIONS.
 new text end

new text begin The commissioner is bound by and must comply with the Tax Court's interpretation of
the tax laws of this state until the interpretation is overturned by the supreme court. The
phrase "tax 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 Tax Court issued
the day following final enactment and thereafter.
 new text end