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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
Number | Description | Tax Type | Notice Type Sort descending |
---|---|---|---|
93-13 | MinnesotaCare - Health Care Provider (Modified on April 9, 2007) | MinnesotaCare | Modified |
93-18 | MinnesotaCare - Government Payments (Modified on May 7, 2007) | MinnesotaCare | Modified |
23-02 | MinnesotaCare Taxes – Examinations for Utilization Reviews, Insurance Claims or Eligibility, Litigation, and Employment – Revocation and Replacement of Revenue Notice # 99-13 | MinnesotaCare | New |
21-03 | Special Taxes – MinnesotaCare Tax – Revocation of Revenue Notice # 06-13 | MinnesotaCare | New |
93-04 | MinnesotaCare - Introduction information for hospitals (Revoked by Revenue Notice # 08-11) | MinnesotaCare | Revoked |
93-05 | MinnesotaCare - Gross Revenues Subject to Tax (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
93-06 | MinnesotaCare - Exemptions for Medicare, Medical Assistance, General Assistance Medical Care and MinnesotaCare Payments (Revoked by Revenue Notice # 07-04) | MinnesotaCare | Revoked |
98-21 | MinnesotaCare - Fair Market Value for Patient Services (Technical Corrections by Revenue Notice # 16-04) (Revoked and Replaced by Revenue Notice # 17-11) | MinnesotaCare | Revoked |
93-14 | MinnesotaCare - Patient Services (Replaced by Revenue Notice # 94-03) | MinnesotaCare | Revoked |
99-08 | Tax Refund or Return Preparer Penalty (Revoked by Revenue Notice #19-02) | Corporation Franchise Tax, Estate Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax | Revoked |