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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 Sort descending | Tax Type | Notice Type |
|---|---|---|---|
| 98-18 | Income Tax - Alimony Payments | Individual Income Tax | |
| 14-02 | Income Tax - Apportionment of Compensation of Nonresident Corporate Board Members (Technical Corrections by Revenue Notice # 16-05) | Individual Income Tax | Technical Correction |
| 91-08 | Income Tax - Definition of Contribution for Purposes of Issuing an Official Receipt (Form EP-3) for the Political Contribution Refund (Revoked by Revenue Notice # 91-16) | Individual Income Tax | Revoked |
| 16-01 | Income Tax - Domicile Considerations - Location of Attorneys, Certified Public Accountants, and Bank Accounts | Individual Income Tax | Revoked |
| 94-10 | Income Tax - Estimated Taxes (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
| 92-26 | Income Tax - No Property Tax Refunds for Certain Homesteads (Amended by Revenue Notice # 93-08) | Individual Income Tax, Property Tax Refund | Amended |
| 93-25 | Income Tax - Reduction of Designated Counties Job Creation Credit (Repealed by Revenue Notice # 03-04) | Corporation Franchise Tax, Individual Income Tax | Revoked |
| 93-10 | Income Tax - Residents of Minnesota Living Abroad (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
| 91-16 | Income Tax - Revised Definition of Contribution for Purposes of Issuing an Official Receipt - Revocation of Revenue Notice # 91-08 | Individual Income Tax | |
| 92-20 | Income Tax - Tax Relief for Victims of Hurricane Andrew (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
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