Minnesota Administrative Rules

Adopted Exempt Permanent Rules Relating to Repeated Failure to Pay Penalty

The rule was published in the Minnesota State Register on April 14, 2025.

Notice of Submission, Findings and Statement of Supporting Reasons, Proposed Order Adopting Rules

The rules proposed and published at State Register, Volume 49, Number 4, pages 72-76, July 22, 2024 (49 SR 72), are adopted as proposed.

Dual Notice Petroleum Rule

SONAR Petroleum Rule 8125.1301 (PDF)
Petroleum Rule 8125.1301 Proposed Amendments (PDF)
Request for Comments Petroleum Rule 8125.1301 (PDF)

Department of Revenue

Adopted Permanent Rules Relating to Assessor Education, Licensing, and Conduct

The rule was published in the Minnesota State Register on May 20, 2024.

Dual Notice

Statement Of Need And Reasonableness

This rule was adopted by publication in the Minnesota State Register on March 4, 2024.  It is found in State Register Volume 48, Number 36. Minnesota State Register / Minnesota.gov (mn.gov)

Part 8130.4300 (SUT and Property Brought to Minnesota) — Order Adopting Rules (PDF)

Notice of Submission — Part 8130.4300 Property Brought into Minnesota (PDF)

Sales and Use Tax and Property Brought to Minnesota — Finding and Statement of Supporting Reasons (PDF)

Proposed Revision of Minnesota Rules, Part 8130.4300 Property Brought into Minnesota (PDF)

This rule was published in the State Register on July 3, 2023.

Minnesota Department of Revenue

ORDER ADOPTING AMENDMENT OF RULES

Adoption of Permanent Exempt Rule Governing Tax Definitions: Amending Minnesota Rules, part 8001.0300, subpart 3.

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
3. This rulemaking complies with all applicable law, including the procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
4. The attached certified copy of the rule demonstrates that the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by Minnesota Statutes, section 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.

April 7, 2023                                                                                               

Minnesota Department of Revenue

ORDER ADOPTING RULES

Adoption of Exempt Permanent Rules Relating to Modernizing Certain Terminology in Revenue Rules, Minnesota Rules, parts 8001.0300, subpart 2; 8038.0100, subparts 4, 6, and 8; 8093.0200, subparts 1, 1a, and 2; 8130.6400, subparts 1 and 3; 8130.6600; 8130.8100, subpart 2; and 8160.0500, subpart 1; Revisor’s ID Number R-04653

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.

2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.

3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.

4. The Office of Administrative Hearings received no written comments and OAH Administrative Law Judge Ann C. O’Reilly approved the rules on March 4, 2022.

5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under this statute, the Commissioner of Revenue has authority to amend this rule.

Signed by Commissioner Robert A. Doty, Commissioner of Revenue, on May 2, 2022.

Notice of Submission of Exempt Rule R-04653

Findings and Statement of Supporting Reasons

Revisor's Draft R-04653

The rule was published in the Minnesota State Register on May 9, 2022.

Dual Notice

Errata Notice 

First Notice of Hearing Date Change

Second Notice of Hearing Date Change

Notice of Hearing Cancellation

Statement of Need and Reasonableness