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Last Updated: 12/21/2018

Law & Policy

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Law and Policy

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About This Page

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.


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

The Commissioner of Revenue is proposing an 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 will update 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.

For more information about the proposed changes, see the:

 Proposed Revisions to Minnesota Rule 8019.0405.


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

 The Board of Assessors has published a Dual Notice of Intent to Adopt Rules, related to amendments to Chapter 1950. You have The comment period ended on December 20, 2018. No requests were made for a hearing. The Board of Assesors will file its submission for adoption without a hearing to the Office of Administrative Hearings for approval.
For more information about the proposed changes, see the:

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

Statement of Need and Reasonableness (SONAR)

Proposed Rule Changes


Sales and Use Tax Computer Software Advisory Committee 

 Advisory Committee Meetings

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.
View Department of Revenue Rules on the Revisor of Statutes website.