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Last Updated: 4/2/2019

Law & Policy

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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 force and effect of law. 

"Proposed Rules" are rules that the Department is planning to adopt, but which have not yet 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 Mailing List. In addition, the agency is required to make reasonable efforts to notify persons who may be significantly affected by the rules being proposed, by giving notice of its intention in newsletters, newspapers, or other publications, or through other means of communication.  

 

The following contains information and links related to current rulemaking activities by the Department of Revenue, including published notices, availability of rule drafts, how to submit comments, the status of the rule adoption process and hearings, information about newly adopted rules and the names of contact people, as well as information on rules adopted within the last two to three years.

 
 

Sales and Use Tax Computer Software Advisory Committee 

 Advisory Committee Meetings
 
 

ADOPTED: Corporate Franchise Tax, Combined Group Corporate Franchise Returns (Good Cause Exempt)

The Department of Revenue adopted a technical amendment to Minnesota Rule 8019.0405, using the Good Cause Exempt rulemaking authority under Min​nesota Statutes, section 14.388, subdivision 1, clause (3). This change updates the current rule to reflect statutory changes made by the Minnesota Legislature in 2009 and 2013. These technical changes ensure the rule is consistent with the current statutes they support. The final rule amendment was published in the state register on January 22, 2019.
 

For more information about the rule change, please see:

Minn. Rule 8019.0405 Revisions.pdfMinn. Rule 8019.0405 Revisions.pdf

Minn. Rule 8019.0405 Signed Final Order.pdfMinn. Rule 8019.0405 Signed Final Order.pdf

 

ADOPTED: Board of Assessors, Dual Notice of Intent to Adopt Amendments to Chapter 1950 

The Board of Assessors has adopted their proposed amendment to Chapter 1950, with amendment as recommended by the Office of Administrative Hearings. The adoption notice was published in the Minnesota State Register on April 1, 2019, and the effective date is April 8, 2019. 
 
The Board of Assessors published a Dual Notice of Intent to Adopt Rules on November 19, 2018. The comment period ended on December 20, 2018. No requests were made for a hearing. The Board of Assessors filed their proposed rule amendment with the Office of Administrative Hearings on January 16, 2019. The Office of Administrative Hearings approved the proposed rule in part and denied it in part on January 30, 2019. The Board of Assessors resubmitted their proposed rule with amendments as recommended by the Office of Administrative Hearings. The proposed rule with amendments was approved on March 1, 2019.
 
For more information about the proposed changes, see:
 

Dual Notice of Intent to Adopt Rules (also published in the Minnesota State Register)

Statement of Need and Reasonableness (SONAR)

OAH Partial Denial 1-30-19.pdfOAH Partial Denial 1-30-19.pdf

BOA resubmission with adopted recommendations.pdfBOA resubmission with adopted recommendations.pdf

OAH Approval after Modifications 3-1-19.pdfOAH Approval after Modifications 3-1-19.pdf

BOA Order Adopting Amendments to Chapter 1950.pdfBOA Order Adopting Amendments to Chapter 1950.pdf (also published in the Minnesota State Register)

 

Request to receive notices of agency rule proceedings

The Department of Revenue is required to maintain a list of people who have registered with the department to receive notices of rule proceedings. If you want to receive these notices from the Department of Revenue, please call us at the phone number listed above. You may also request a change of address or unsubscribe from the rule proceedings mailing lists by calling us.