Minnesota Administrative Rules

The Department of Revenue's Rulemaking Docket contains information and links about our current rulemaking activities. You can find the status of each proposed rule, rule drafts, published notices, and contact information for giving comments on proposed rules. You will also find information about the rules the Department has adopted within the past three years.

Minnesota Board of Assessors

ORDER ADOPTING RULES
Adoption of Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules, Chapter 1950; Revisor’s ID Number R-04631, OAH docket number 71-9032-36467

BACKGROUND INFORMATION

1. The Minnesota Board of Assessors has complied with all notice and procedural requirements in Minnesota Statutes, chapter 14, Minnesota Rules, chapter 1400, and other applicable law.

2. The agency received nine 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 zero requests for notice of submission to the Office of Administrative Hearings.

3. The Board is adding a paragraph to part 1950.1060, subp. 2, specifying that the management and leadership course requirement for Senior Accredited Minnesota Assessor (SAMA) licensure does not apply to a county assessor who, on May 1, 2020, was licensed at the Accredited Minnesota Assessor level and was serving on a probationary appointment pursuant to Minnesota Statute section 273.061, subd. 1. This change to the rule draft is reasonable, because it addresses the potential issue of a county assessor, who is serving on a two-year probationary appointment pending attaining SAMA licensure pursuant to Minnesota Statue § 273.061, subdivision 1, not being able to complete the newly-required course within that two-year period, if the course is not approved and offered during the probationary period. This change does not substantially change the proposed rules, as it only provides an exemption for one of the course requirements for qualifying for SAMA licensure, and it is limited to licensees who meet very specific and unique conditions.

4. The rules are needed and reasonable.

5. A copy of the board’s authorization to adopt the rules is attached

ORDER

The above-named rules, in the form published in the State Register on March 30, 2020, with the modifications as indicated in the Revisor’s draft, file number AR4631, dated May 4, 2020 are adopted under my authority in Minnesota Statutes, section 270.47.

Signed by Executive Secretary Andrea Fish on June 10, 2020

Possible Amendment to Rules Governing Sales and Use Tax as it Applies to Sales and Purchases of Computer Software

The Department issued a Request for Comment on this proposed rule change on December 26, 2017. The comment period has closed. An advisory committee was formed to inform the Department about current software industry practices and standards. The minutes for these meetings are posted below. The Department is drafting its final proposed rule.

Request for Comment 8130.9910
Request for Comments Published December 26, 2017

Computer Software Advisory Committee Meeting Minutes

• Computer Software Rule Advisory Committee - Meeting Minutes 062718
  First Meeting
• Computer Software Rule Advisory Committee - Meeting Minutes 012218
  Second Meeting
• Computer Software Rule Committee - Minutes 091218
  Third Meeting
• Computer Software Rule Advisory Committee - Minutes 101718
  Fourth Meeting

The Department of Revenue recently adopted rule amendments to Minnesota Rules parts 8106.0700 and 8106.0800. These changes were adopted using the good cause exemption rulemaking authority under Minnesota Statutes section 14.388, subdivision 1, clause (3).

The department adopted the attached rule amendments by order on February 19, 2020, after receiving approval from the Office of Administrative Hearings. The amendments were subsequently published in the March 2, 2020, edition of the State Register. The amendments bring rules referencing abstract-level property tax data submissions into conformity with recent law changes that clarified the commissioner of revenue may collect property tax data at the parcel level or higher under the Property Record Information System of Minnesota (PRISM).

This Good Cause Exempt rule was published in the Minnesota State Register on December 30, 2019. The changes are in effect as of December 30, 2019.

Amendments to Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules Chapter 1950

The Board of Assessors adopted permanent rules amending Chapter 1950, with amendments that were recommended by the Office of Administrative Hearings. The order and rules were published in the Minnesota State Register on April 1, 2019, and the effective date of the new rule is April 8, 2019.

• Dual Notice BOA Amendments to Chapter 1950
  Dual Notice of Intent to Adopt - Published November 19,2018
• C R-4375 Proposed Permanent Rules Governing Licensure, Education, and Conduct of Assessors
  Proposed Rules submitted to OAH on January 16, 2019
• SONAR-BOA Amendments to Chapter 1950
  SONAR submitted to OAH on January 16, 2019
• BOA Order Adopting Amendments to Chapter Signed
  Published in the State Register on April 1, 2019

Amendment to Rules Governing Combine Group Corporate Franchise Returns, Minnesota Rules 8019.0405

The Department of Revenue has adopted an amendment to Minnesota Rule 8019.0405, using the Good Cause Exempt rulemaking authority under Minnesota Statutes, section 14.388, subdivision 1, clause (3). This technical change will update the current rule to reflect statutory changes made by the Minnesota Legislature in 2009 and 2013.

Minn. Rule 8019.0405 Signed Final Order
Order Published in State Register on January 22,2019

Minn. Rule 8019.0405 Amendments filed with SOS
Revised Rule Published in State Register on January 22, 2019