Minnesota Legislature
HF 4934
as introduced - 93rd Legislature (2023 - 2024) Posted on 03/14/2024 02:34pm
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 2.1 2.2 2.3
2.4 2.5
2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19
2.20 2.21
A bill for an act
relating to taxation; providing that the commissioner of revenue is bound by Tax
Court opinions; amending Minnesota Statutes 2022, sections 270C.07, subdivision
1; 270C.33, by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2022, section 270C.07, subdivision 1, is amended to read:
Subdivision 1.
Authoritynew text begin ; limitationnew text end .
new text begin (a) new text end The commissioner may make, adopt, and
publish interpretive revenue notices. A "revenue notice" is a policy statement that has been
published pursuant to subdivision 5 and that provides interpretation, details, or supplementary
information concerning the application of state revenue laws or rules promulgated by the
commissioner. Revenue notices are published for the information and guidance of taxpayers,
local government officials, the department, and others concerned.
new text begin
(b) Unless the commissioner has complied with the requirements of paragraph (c), the
commissioner is bound by decisions issued by the Tax Court pursuant to section 271.08
that are not timely appealed and overturned or otherwise distinguished by the Minnesota
Supreme Court or other court to which Tax Court decisions may be appealed as allowed
under section 271.01, subdivision 5.
new text end
new text begin
(c) If the commissioner intends to not follow a decision issued by the Tax Court, the
commissioner must:
new text end
new text begin
(1) within 60 days of the decision, provide notice on the Department of Revenue website
that the commissioner does not intend to follow the decision; and
new text end
new text begin
(2) within 180 days of the decision, publish a revenue notice describing the
commissioner's intended interpretation and administration of the statute or statutes at issue
in the decision, and the commissioner's rationale for not following the decision.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for decisions by the Tax Court issued
the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2022, section 270C.33, is amended by adding a subdivision to
read:
new text begin Subd. 4a. new text end
new text begin Limitations on assessment. new text end
new text begin
(a) Unless the commissioner has complied with
the requirement of section 270C.07, subdivision 1, paragraph (c), the commissioner is bound
by decisions issued by the Tax Court pursuant to section 271.08 that are not timely appealed
and overturned or otherwise distinguished by the Minnesota Supreme Court or other court
to which Tax Court decisions may be appealed as allowed under section 271.01, subdivision
5.
new text end
new text begin
(b) If the commissioner has not complied with the requirements of section 270C.07,
subdivision 1, paragraph (c), the commissioner must not issue an order of assessment of
additional tax if the assessment is inconsistent with or in contravention of a decision issued
by the Tax Court pursuant to section 271.08, and the decision is not overturned or
distinguished by the Minnesota Supreme Court or other court to which Tax Court decisions
may be appealed under section 271.01, subdivision 5.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for decisions by the Tax Court issued
the day following final enactment.
new text end