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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
01-01 Individual Income Tax and Corporate Franchise Tax - 2001 Estimated Tax Requirements of Shareholders of S Corp Banks, and the Treatment of Estimated Tax Payments (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Individual Income Tax, S Corporation Tax Revoked
99-17 Corporate Franchise Tax - Claim for Refund Corporation Franchise Tax
99-15 Year 2000 (Y2K) (Revoked by Revenue Notice # 03-04) Corporation Franchise Tax, Individual Income Tax, MinnesotaCare, Property Tax, Sales and Use Tax, Withholding Tax 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
99-07 Corporate Franchise Tax - Application of IRC §382 in Computing Minnesota Net Operating Loss Deduction Corporation Franchise Tax Revoked
98-09 Corporate Franchise Tax-Minnesota Taxation of Qualified Subchapter S Subsidiaries (QSSS) (Revoked and Replaced by Revenue Notice # 13-01) Corporation Franchise Tax, Individual Income Tax Revoked
98-08 Income and Corporate Franchise Tax-Federal Entity "Check the Box" Classifications (Revoked and Replaced by Revenue Notice #13-08) Corporation Franchise Tax, Individual Income Tax Revoked
97-03 Corporate Income and Franchise Tax-Federal Entity "Check the Box" Classification Rule (Revoked and Replaced by Revenue Notice # 13-08) Corporation Franchise Tax, Individual Income Tax Revoked
97-01 Penalties-Abatements-Policies and Procedures (Modified on August 15, 2005, Modified on Sept. 5, 2017) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Modified
96-19 Corporate Franchise Tax-Mutual Life Insurance Companies (Revoked by Revenue Notice # 02-03) Corporation Franchise Tax Revoked
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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