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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number | Description Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 13-07 | Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24 | Corporation Franchise Tax | |
| 92-16 | Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03) | Corporation Franchise Tax | Revoked |
| 08-03 | Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16 | Corporation Franchise Tax | |
| 13-02 | Corporate Franchise Tax Credit - Job Opportunity Building Zones - Member of a Pass-through Entity | Corporation Franchise Tax | |
| 17-01 | Corporate Franchise Tax – Apportionment of Income – Revocation of Revenue Notice # 08-04 | Corporation Franchise Tax | |
| 17-09 | Corporate Franchise Tax – Net Operating Loss Carryforwards – Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 (Minn. Tax Ct. Aug. 11, 2017) | Corporation Franchise Tax | |
| 17-12 | Corporate Franchise Tax – Sales Factor – Transactional Taxes on Gross Receipts | Corporation Franchise Tax | |
| 98-09 | Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01) | Corporation Franchise Tax, Individual Income Tax | Revoked |
| 96-19 | Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03) | Corporation Franchise Tax | Revoked |
| 97-03 | Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08) | Corporation Franchise Tax, Individual Income Tax | Revoked |
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