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Chapter 270C
Section 270C.07
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This is an historical version of this statute chapter. Also view the most recent published version.
270C.07 REVENUE NOTICES.
Subdivision 1. Authority. 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.
Subd. 2. Effect. Revenue notices do not have the force and effect of law and have no
precedential effect, but may be relied on by taxpayers until revoked or modified. A notice may be
expressly revoked or modified by the commissioner, by the issuance of a revenue notice, but may
not be revoked or modified retroactively to the detriment of the taxpayers. A change in the law or
an interpretation of the law occurring after the revenue notice is issued, whether in the form of a
statute, court decision, administrative rule, or revenue notice, results in revocation or modification
of the notice to the extent that the change affects the notice.
Subd. 3. Retroactivity. Revenue notices are generally interpretive of existing law and
therefore are retroactive to the effective date of the applicable law provision unless otherwise
stated in the notice.
Subd. 4. Issuance. The issuance of revenue notices is at the discretion of the commissioner.
The commissioner shall establish procedures governing the issuance of revenue notices and
tax information bulletins. At least one week before publication of a revenue notice in the State
Register, the commissioner shall provide a copy of the notice to the chairs of the Taxes Committee
of the house of representatives and the Taxes and Tax Laws Committee of the senate.
Subd. 5. Publication. The commissioner shall publish the revenue notices in the State
Register and in any other manner that makes them accessible to the general public. The
commissioner may charge a reasonable fee for publications.
History: 2005 c 151 art 1 s 8
Subdivision 1. Authority. 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.
Subd. 2. Effect. Revenue notices do not have the force and effect of law and have no
precedential effect, but may be relied on by taxpayers until revoked or modified. A notice may be
expressly revoked or modified by the commissioner, by the issuance of a revenue notice, but may
not be revoked or modified retroactively to the detriment of the taxpayers. A change in the law or
an interpretation of the law occurring after the revenue notice is issued, whether in the form of a
statute, court decision, administrative rule, or revenue notice, results in revocation or modification
of the notice to the extent that the change affects the notice.
Subd. 3. Retroactivity. Revenue notices are generally interpretive of existing law and
therefore are retroactive to the effective date of the applicable law provision unless otherwise
stated in the notice.
Subd. 4. Issuance. The issuance of revenue notices is at the discretion of the commissioner.
The commissioner shall establish procedures governing the issuance of revenue notices and
tax information bulletins. At least one week before publication of a revenue notice in the State
Register, the commissioner shall provide a copy of the notice to the chairs of the Taxes Committee
of the house of representatives and the Taxes and Tax Laws Committee of the senate.
Subd. 5. Publication. The commissioner shall publish the revenue notices in the State
Register and in any other manner that makes them accessible to the general public. The
commissioner may charge a reasonable fee for publications.
History: 2005 c 151 art 1 s 8
Official Publication of the State of Minnesota
Revisor of Statutes