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Minnesota Administrative Rules

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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.

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 that the Department is planning to adopt, but which have not been finally adopted. The Minnesota Administrative Procedures Act (APA), Chapter 14 of the Minnesota Statutes, requires agencies to publish proposed rules in the State Register and to mail them to the agency's Rulemaking List. In addition, the Department of Revenue is required to make reasonable efforts to notify persons who may be significantly affected by the rules that are proposed, by giving notice of its intent in newsletters, newspapers, other publications, or through other means of communication.

You may join the Department of Revenue's list of people who will receive notices of rule proceedings by calling or emailing us, using the contact information on this page. You may also remove yourself from our Rulemaking List at any time by contacting us.

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Contact Info

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