Minnesota Administrative Rules
Current Rulemaking Activities
The Minnesota Department of Revenue adopts rules to implement or make specific the laws which it administers. Adopted rules have the full force and effect of law. The department's Rulemaking Docket contains information and links about our current rulemaking activities. You will also find information about the rules we have adopted within the past three years.
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Contact us if you have rule-related questions, including how to receive these notifications.
Current Rules
A list of all the adopted rules for the Department of Revenue can be found on the Office of the Revisor of Statutes website.
Proposed Rules
Proposed Rules are rules we plan to adopt. Minnesota law requires us to publish them in the State Register and mail them to our Rulemaking List. We are required to make reasonable efforts to notify anyone significantly affected by proposed rules.
Minnesota Department of Revenue
REQUEST FOR COMMENTS
Possible Amendments to Department of Revenue Rule Governing Petroleum Tax Refunds for Power Take-Off Units or Auxiliary Engines, Minnesota Rules, Part 8125.1301; Revisor’s ID Number R-04840.
Subject of Rules. The Department of Revenue (“Department”) requests comments on a possible amendment to Minnesota Rules, Part 8125.1301 (the “Rule”), which governs petroleum tax refunds for power take-off units (“PTOs”) and auxiliary engines. The Rule has not been updated since 1998, and the Department is proposing changes to align the Rule with current terminology and current industry and Department practices.
Persons Affected. Any amendment to the Rule would affect gasoline and special fuel consumers that pay Minnesota petroleum tax imposed by Minnesota Statutes, Chapter 296A, and subsequently seek a refund of the tax because the gasoline or special fuel was used for the operation of a PTO or auxiliary engine.
Statutory Authority. Minnesota Statutes, section 296A.02, subdivision 3, authorizes the Department to “adopt rules relating to administration and enforcement of laws regulating the sale, distribution, and use of petroleum products and special fuel.”
Public Comment. Interested persons or groups may submit written comments until 4:30 p.m. on Friday, May 3, 2024. Submit comments directly to the Agency Contact Person (contact information below) or via the Office of Administrative Hearings rulemaking e-comments website https://minnesotaoah.granicusideas.com/discussions.
The Department will not move to the next phase of the rulemaking, which is publication of a Notice of Intent to Adopt a rule amendment, until more than 60 days after publication of this Request for Comments. This next Notice of Intent to Adopt phase of the rulemaking: 1) allows the Department to update the proposed rule changes based on public comment received in response to this Request for Comments; and 2) provides another opportunity for public comment.
Rule Drafts. The proposed rule changes, and an explanation of the proposed changes, can be found on the Department’s website: https://www.revenue.state.mn.us/minnesota-administrative-rules. Persons wanting a paper copy of these documents should contact the Agency Contact Person (contact information below).
Agency Contact Person. Written questions, requests for more information, and public comments may be directed to:
Jim Jordan, Attorney
Appeals, Legal Services, and Disclosure Division
Minnesota Department of Revenue
600 North Robert Street
Mail Station 2220
St. Paul, MN 55146
jim.jordan@state.mn.us
Alternative Format. Upon request, this information may be made available in an alternative format, such as large print, braille, or audio. To make such a request, please reach out to the agency contact person (contact information above).
NOTE: Comments received in response to this request will not necessarily be included in the rulemaking record submitted to the administrative law judge if and when a proceeding to adopt rules is started. The agency is required to submit to the judge only written comments received after rule updates are formally proposed during the Notice of Intent to Adopt phase of the rulemaking, which takes place after this Request for Comments phase. If you submit comments during this Request for Comments phase of the rulemaking and want to ensure the judge reviews them, you should resubmit comments during the Notice of Intent to Adopt phase.
Dated: March 4, 2024
Commissioner Paul Marquart
Minnesota Department of Revenue
Petroleum Rule 8125.1301, Proposed Changes (PDF)
Petroleum Rule 8125.1301, Explanation of Proposed Changes (PDF)
Minnesota State Board of Assessors
DUAL NOTICE: Notice of Intent to Adopt Rules Without a Public Hearing Unless 25 or More Persons Request a Hearing, and Notice of Hearing if 25 or More Requests for Hearing Are Received; Revisor’s ID: R-04779.
Proposed Amendment to Rules Governing Property Tax Assessor Licensure, Education, and Conduct, Minnesota Rules, Chapter 1950.
Introduction. The Minnesota State Board of Assessors (“Board”) intends to adopt rules without a public hearing following the procedures in the rules of the Office of Administrative Hearings (“OAH”), Minnesota Rules, parts 1400.2300 to 1400.2310, and the Administrative Procedure Act, Minnesota Statutes, sections 14.22 to 14.28. However, if 25 or more persons submit a written request for a hearing by 4:30 p.m. on Friday, December 22, 2023, the Board will hold a virtual public hearing on Thursday, February 29, 2024 at 9:30 am. You can participate in the virtual hearing, which will be conducted by an administrative law judge from the Office of Administrative Hearings, via WebEx by using this link along with the associated access code and password:
https://minnesota.webex.com/minnesota/j.php?MTID=m993d13847c0f47c6dac1ba3a1ad3cd38
If you prefer to join the virtual hearing by phone, dial (415) 655-0003 and enter access code 2485-040-3039.
To find out whether the Board will adopt the rules with or without a hearing, contact the agency contact person (see immediately below) after Friday, December 22, 2023 and before Thursday, February 29, 2024.
Agency Contact Person. Submit any comments or questions on the rules or written requests for a public hearing to the agency contact person:
Jim Jordan, Attorney
Appeals, Legal Services, and Disclosure Division
Minnesota Department of Revenue
600 North Robert Street
Mail Station 2220
St. Paul, MN 55146
jim.jordan@state.mn.us
You may also submit written comments or hearing requests via the OAH Rulemaking eComments website (https://minnesotaoah.granicusideas.com/discussions).
Subject of Rules. The proposed amendment affects all three subjects of Chapter 1950, which are assessor licensure, education, and conduct. Specifically, the proposed amendment has changes that fall into the following seven categories:
- Adds a definition of “felony”: The current rule states the Board may refuse to grant or revoke an assessor license if the applicant was convicted of a felony. Defining “felony” provides additional clarity to the public regarding the Board’s licensing standards.
- Updates license reinstatement provisions to reflect adjusted licensure education and interview requirements: Using authority granted to the Board under Minnesota Statutes, sections 270.41 and 270.46, the Board adjusted licensure education and interview requirements for certain license categories since the last rule amendment to Chapter 1950 in 2020. Rule changes are proposed to ensure license reinstatement applicants meet the adjusted requirements.
- Corrects provision governing temporary assessor license qualification for persons with “military status”: Persons with a military background that seek a temporary assessor’s license must provide the Board with proof of “military status.” The current rule incorrectly refers to the “temporary assessor’s license” as the “temporary military assessor’s license” and “temporary military certificate.” The proposed amendment corrects these misstatements.
- Adds clarification regarding certified general appraisers (“CGAs”) seeking a temporary certified Minnesota assessor (“CMA”) license: The rule currently states that the Board shall grant a temporary CMA license to assessors with a Department-of-Commerce-issued CGA license. The rule amendment clarifies that this temporary license type includes approval to appraise income-producing properties if the license holder has completed certain statutorily required coursework.
- Eliminates the Certified Minnesota Assessor Specialist (“CMAS”) license due to changes to statutes governing assessor licensure: As a result of changes to statutes governing assessor licensure, the CMAS license no longer serves a meaningful function for individuals seeking licensure. Therefore, the Board proposes to eliminate the CMAS license category.
- Adds text so rule subparts for each assessor license category similarly describe the acts each license category allows the assessor to perform: The rule currently describes acts that may be performed by a CMA, but does not do the same for an Accredited Minnesota Assessor (“AMA”) or Senior Accredited Minnesota Assessor (“SAMA”). The rule amendment provides descriptions for all license categories.
- Eliminates subpart regarding licensing at a lower level due to changes to statutes governing assessor licensure: As a result of changes to statutes governing assessor licensure, currently licensed AMAs and SAMAs must maintain at least an AMA license, and can no longer qualify for the lower-level CMA license. Therefore, the Board proposes to delete the provision which states AMAs and SAMAs can qualify for the lower-level CMA license if they fail to meet the continuing education requirements for the higher-level AMA or SAMA license.
A copy of the proposed rules is published in the State Register and attached to this notice.
Statutory Authority. The Board’s statutory authority to adopt the amendment is found in Minnesota Statutes, section 270.47, which requires the Board to “adopt rules necessary to accomplish the purpose of section 270.41 to 270.50” and “establish criteria required of assessing officials in the state.” The same statute then clarifies that the Board may establish “separate criteria…depending upon the responsibilities of the assessor.” The Board also has authority for this rulemaking under Minnesota Statutes, section 270.41, subdivision 1, which requires the Board to “review, supervise, coordinate, and approve courses in assessment practices, and establish criteria for determining assessor’s qualifications.”
Comments. You have until 4:30 p.m. on Friday, December 22, 2023, to submit written comment in support of or in opposition to any provision in the proposed rules. Your comment must be in writing and submitted to the agency contact person or OAH eComments website (https://minnesotaoah.granicusideas.com/discussions) by the due date. Comment is encouraged. Your comment should identify the portion of the proposed rules addressed, the reason for the comment, and any suggested change to the rule language. Any comment regarding the legality of the proposed rules must also be made during this comment period.
Request for a Hearing. In addition to submitting comment, you may also request that the Board hold a hearing on the rules. You must make your request for a public hearing in writing, and the agency contact person (see above) must receive the request by 4:30 p.m. on Friday, December 22, 2023. You must include your name and address in your written request. In addition, you must identify the portion of the proposed rules that you object to or state that you oppose the entire rule proposal. You are also encouraged to state the reason for the hearing request, including any requested changes to the rule proposal. Any request that does not comply with these requirements is not valid and the Board cannot count it when determining whether it must hold a public hearing.
Withdrawal of Requests. If 25 or more persons submit a valid written request for a hearing, the Board will hold a public hearing unless enough persons withdraw their requests in writing. If enough requests for hearing are withdrawn to reduce the number below 25, the Board must give written notice of this to all persons who requested a hearing, explain the actions the Board took to effect the withdrawal, and ask for written comments on the Board actions to effect the withdrawal. If a public hearing is required, the Board will follow the procedures in Minnesota Statutes, sections 14.131 to 14.20.
Alternative Format/Accommodation. Upon request, this information can be made available in an alternative format, such as large print, braille, or audio. To make such a request or if you need an accommodation to make the hearing accessible, please contact the agency contact person (see above).
Modifications. The Board might modify the proposed rules, either because of public comment or because of the rule hearing process. It must support modifications using data or comments submitted to the Board or presented at the hearing. Before the Board can adopt substantially different rules, it must follow the procedures under Minnesota Rules, part 1400.2110. If the proposed rules affect you in any way, the Board encourages you to participate in the process applicable to substantive changes to the proposed rules.
Cancellation of Hearing. The Board will cancel the hearing scheduled for Thursday, February 29, 2024 if the Board does not receive requests for a hearing from 25 or more persons. If you requested a public hearing, the Board will notify you before the scheduled hearing to let you know whether the hearing will be held. You may also contact the agency contact person (see above) after Friday, December 22, 2023, to find out whether the hearing will be held.
Notice of Hearing. If 25 or more persons submit valid written requests for a public hearing, the Board will hold a hearing using the procedures in Minnesota Statutes, sections 14.131 to 14.20. The Board will hold the hearing on the date and at the time and place listed in the “Introduction” section of this notice. The hearing will continue until all interested persons have been heard. As noted above, Administrative Law Judge Suzanne Todnem is assigned to conduct the hearing. Judge Todnem’s Legal Assistant, William Moore, can be reached at the Office of Administrative Hearings, 600 North Robert Street, P.O. Box 64620, Saint Paul, Minnesota 55164-0620, telephone (651) 361-7900, fax (651) 539-0310, and william.t.moore@state.mn.us.
Hearing Procedure. If the Board holds a hearing, you and all interested or affected persons, including representatives of associations or other interested groups, will have an opportunity to participate. You may present your views orally at the hearing or in writing at any time before the hearing record closes. All evidence presented should relate to the proposed rules. You may also submit written material to the Administrative Law Judge to be recorded in the hearing record for five working days after the public hearing ends. At the hearing, the Administrative Law Judge may order an extension of the five-day comment period to no more than 20 calendar days. Following the comment period, there is a five-working-day rebuttal period when the Board and any interested person may respond in writing to any new information. New evidence may not be submitted during the five-day rebuttal period.
All post-hearing comments must be submitted to Administrative Law Judge Todnem no later than 4:30 p.m. on the due date. The OAH encourages persons submitting comments or responses to use OAH’s Rulemaking eComments website (https://minnesotaoah.granicusideas.com/discussions). If using the eComments website is not possible, you may submit post-hearing comments in person, via United States mail, or by fax addressed to Administrative Law Judge Todnem using the contact information listed in the “Notice of Hearing” section (see above).
All comments or responses will be available for review at the offices of the Board or the Board’s website (https://www.revenue.state.mn.us/minnesota-state-board-assessors) The comments and responses will also be available for review on the Department of Revenue’s website (https://www.revenue.state.mn.us/minnesota-administrative-rules). The hearing procedure is governed by Minnesota Rules, parts 1400.2000 to 1400.2240, and Minnesota Statutes, sections 14.131 to 14.20. You may direct questions about the procedures to Administrative Law Judge Todnem using the contact information listed in the “Notice of Hearing” section (see above).
Statement of Need and Reasonableness. The statement of need and reasonableness summarizes the justification for the proposed rules, including a description of who will be affected by and an estimate of the probable cost of the proposed rules. You may access the statement on the Board’s website (https://www.revenue.state.mn.us/minnesota-state-board-assessors)and the Department of Revenue’s website (https://www.revenue.state.mn.us/minnesota-administrative-rules). You may also obtain a copy for the cost of reproduction by contacting the agency contact person (see above).
Lobbyist Registration. Minnesota Statutes, chapter 10A, requires each lobbyist to register with the State Campaign Finance and Public Disclosure Board. Please direct questions about this requirement to the Campaign Finance and Public Disclosure Board at: Suite #190, Centennial Building, 658 Cedar Street, St. Paul, Minnesota 55155, telephone (651) 539-1180 or 1-800-657-3889.
Adoption Procedure if No Hearing. If no hearing is required, the Board may adopt rules after the comment period and after the Board submits the rules and supporting documents to the OAH for a legal review. To receive notice of when the rules are submitted to the OAH for review, to receive a copy of the adopted rules, or to register with the Department of Revenue to receive notice of future rule proceedings, submit your request to the agency contact person (see above).
Adoption Procedure after a Hearing. If a hearing is held, after the close of the hearing record, the Administrative Law Judge will issue a report on the proposed rules. You may ask to be notified of the date that the Administrative Law Judge’s report becomes available, and you can make this request at the hearing or in writing to the Administrative Law Judge. You may also ask to be notified of the date the Board adopts the rules and the date the rules are filed with the Secretary of State. Please make these requests at the hearing or by writing to the agency contact person (see above).
Order. I order the rulemaking hearing be held at the date, time, and location listed above.
Date: November 20, 2023
Kelly Ydstie, Executive Secretary
Minnesota State Board of Assessors
Adopted Rules
The following rules have been adopted within the last three years.
This rule was adopted by publication in the Minnesota State Register on March 4, 2024. It is found in State Register Volume 48, Number 36. Minnesota State Register / Minnesota.gov (mn.gov)
Part 8130.4300 (SUT and Property Brought to Minnesota) — Order Adopting Rules (PDF)
Notice of Submission — Part 8130.4300 Property Brought into Minnesota (PDF)
Sales and Use Tax and Property Brought to Minnesota — Finding and Statement of Supporting Reasons (PDF)
Proposed Revision of Minnesota Rules, Part 8130.4300 Property Brought into Minnesota (PDF)
This rule was published in the State Register on July 3, 2023.
Minnesota Department of Revenue
ORDER ADOPTING AMENDMENT OF RULES
Adoption of Permanent Exempt Rule Governing Tax Definitions: Amending Minnesota Rules, part 8001.0300, subpart 3.
WHEREAS:
- The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
- The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
- This rulemaking complies with all applicable law, including the procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
- The attached certified copy of the rule demonstrates that the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.
IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by Minnesota Statutes, section 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.
April 7, 2023
Minnesota Department of Revenue
ORDER ADOPTING RULES
Adoption of Exempt Permanent Rules Relating to Modernizing Certain Terminology in Revenue Rules, Minnesota Rules, parts 8001.0300, subpart 2; 8038.0100, subparts 4, 6, and 8; 8093.0200, subparts 1, 1a, and 2; 8130.6400, subparts 1 and 3; 8130.6600; 8130.8100, subpart 2; and 8160.0500, subpart 1; Revisor’s ID Number R-04653
WHEREAS:
1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
4. The Office of Administrative Hearings received no written comments and OAH Administrative Law Judge Ann C. O’Reilly approved the rules on March 4, 2022.
5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.
IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under this statute, the Commissioner of Revenue has authority to amend this rule.
Signed by Commissioner Robert A. Doty, Commissioner of Revenue, on May 2, 2022.
Notice of Submission of Exempt Rule R-04653
Minnesota Department of Revenue
ORDER ADOPTING RULES
Repeal of Obsolete Rules Governing Minnesota Gross Income for Individuals Who are Part-Year Residents or Nonresidents of Minnesota, Minnesota Rules, 8002.0200, subpart 4; Revisor’s ID Number R-04619; OAH 5-9032-37418
BACKGROUND INFORMATION
1. The rules repealed by this order are obsolete and were identified in the Department of Revenue’s annual obsolete rules report dated December 1, 2020 under Minnesota Statutes section 14.05 subd. 5.
2. The Department of Revenue has complied with all notice and procedural requirements in Minnesota Statutes, chapter 14, Minnesota Rules, chapter 1400, and other applicable law.
3. The agency received no written comments and submissions on the rules. No persons requested a public hearing. Therefore, there are not 25 or more requests for a public hearing. The agency received no requests for notice of submission to the Office of Administrative Hearings.
4. No changes were made between the proposed rules and the adopted rules.
5. The rules are obsolete, unnecessary, or duplicative.
ORDER
The above-named rules, in the form published in the State Register on April 26, 2021, are adopted under my authority in Statutes, section 270C.06, which provides that the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Also, Statutes, section 14.3895 allows an agency to repeal obsolete rules using the process for repealing obsolete rules. Under these statutes, the Commissioner of Revenue has the necessary statutory authority to repeal this rule subpart.
Signed on July 16, 2021, by Robert Doty, Commissioner of the Department of Revenue
Minnesota Department of Revenue
ORDER ADOPTING AMENDMENT OF RULES
Adoption of Permanent Exempt Rule Governing Commissioner Filed Returns: Amending Minnesota Rules, part 8160.0620, subparts 1 and 6; Revisor ID: R-04682
WHEREAS:
1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
4. The Office of Administrative Hearings received two written comments and OAH Administrative Law Judge Kimberly Middendorf approved the rules on May 27, 2021.
5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.
IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: 1) Minnesota Statutes, SECTION 297E.06, SUBDIVISION 4(e), WHICH PROVIDES THAT the Commissioner of Revenue shall have authority to “prescribe standards for [annual financial] audits…”; and 2) Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.
Signed by Robert Doty, Commissioner of Revenue, on July 8, 2021
Revisor's Draft R-04682 (PDF)
