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Last Updated: 5/17/2012

Corporate Franchise Tax Revenue Notices

​Revenue notices are policy statements that provide interpretation, details, or supplementary information concerning Minnesota state tax laws or rules. Minnesota Statutes section 270C.07 gives the commissioner the authority to publish revenue notices. They are published for the information and guidance of taxpayers, local government officials, the department, and others concerned.

The first two digits of each revenue notice indicate the year the notice was issued. Notices are listed below by number.

 

 Corporate Franchise Tax Revenue Notices

 
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 Technical Correction
13-08Income and Corporate Franchise Tax - Federal Entity "Check the Box" Classification - Revocation and Replacement of Revenue Notice # 98-08 and Revenue Notice # 97-03New
13-07Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24New
13-04Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic FormNew
13-02Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through EntityNew
13-01Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09New
12-06Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate
11-02Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends
11-01Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity
10-04Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax
09-07Corporate Franchise Tax - Property Factor; Drop Shipping
08-08Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State
08-04Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06
08-03Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16
07-05Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15
07-04Revocation of Revenue Notices 04-02, 03-03, 01-03, 01-02, 01-01, 99-12, 99-10, 97-02, 96-03, 94-24, 94-05, 93-26, 93-06, 93-05, 93-01, 92-15, 92-08, 91-23, 91-14, and 91-05
06-02Job Opportunity Building Zones - Definition of Qualified Business - Prohibition Against Retail
05-10Corporate Franchise Tax - Revocation of Revenue Notice 94-17
04-07Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation
04-06Administration and Compliance - Reimbursement of Third Party Record Keepers for their Costs of Furnishing Subpoenaed Records (Technical Corrections by Revenue Notice # 07-05)Technical Correction
02-20Technical Corrections of Prior Revenue Notices (Amended by Revenue Notice # 07-10 and Revenue Notice # 09-01)Amended
02-06Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04)Revoked
02-03Corporate Franchise Tax - Revocation of Revenue Notice 96-19
01-03Clarification of Revenue Notice 01-02 (Revoked by Revenue Notice # 07-04)Revoked
01-02Tax Relief for the Victims of the Terrorist Attack on the World Trade Center and Pentagon (Revoked by Revenue Notice # 07-04)Revoked
01-01Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04)Revoked
99-17Corporate Franchise Tax - Claim for Refund
99-15Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04)Revoked
99-08Tax Refund or Return Preparer Penalty (Technical Corrections by Revenue Notice # 10-06)Technical Correction
99-07Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction
98-09Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01)Revoked
98-08Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08)Revoked
97-03Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08)Revoked
97-01Penalties-Abatements-Policies and Procedures (Modified on August 15, 2005)Modified
96-19Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03)Revoked
96-16Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies
95-06Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties (Repealed by Revenue Notice # 03-04)Revoked
94-22Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law
94-17Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors (Revoked by Revenue Notice # 05-10)Revoked
94-07Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04)Revoked
94-02Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula (Revoked by Revenue Notice # 02-06)Revoked
93-25Income Tax - Reduction of Designated Counties Job Creation Credit (Repealed by Revenue Notice # 03-04)Revoked
93-24Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07)Revoked
93-02Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment Factors
92-16Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03)Revoked
92-15Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04)Revoked
92-14Revocation of Revenue Notice # 91-19
92-07Powers of Attorney - Acceptance of Faxes and Photocopies (Modified on May 31, 2005)Modified
91-19Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14)Revoked
91-17Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends