Minnesota Administrative Rules
Current Rulemaking Activities
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.
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 are rules we plan to adopt. Minnesota law requires the department publish them in the State Register and mail them to our Rulemaking List. We are required to make reasonable efforts to notify anyone significantly affected by these proposed rules.
Contact us if you have rule-related questions, including how to receive these notifications.