Revenue Notice #19-01: Late Filing Penalty - Revocation of Revenue Notice #01-08

Revenue Notice # 01-08 is hereby revoked. 

Revenue Notice # 01-08 stated that the Department would treat an individual income tax return that was filed within 6 months after the statutory due date (April 15th) as having been filed with an extension for purposes of applying the late filing penalty.  Under the revenue notice, a return filed within 6 months after the statutory due date was not subject to the late filing penalty enacted in 2001 in Minnesota Statutes, section 289A.60, subdivision 2.  An amendment to Minnesota Statutes, section 289A.60, subdivision 2, enacted in 2002, expressly provided that an individual income tax return that was filed within 6 months after the statutory due date was not subject to the late filing penalty. The 2002 change to Minnesota Statutes, section 289A.60, subdivision 2, superseded Revenue Notice # 01-08 and made it obsolete. 

Signed by Lee Ho, Deputy Commissioner
Published in the State Register on June 17, 2019