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HF 4265

as introduced - 91st Legislature (2019 - 2020) Posted on 03/09/2020 01:29pm

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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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:

Section 1.

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

new text begin 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.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end