field_block:node:page:title

Revenue Notices

field_block:node:page:body

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
96-16 Corporate Franchise & Sales and Use Tax Nexus - In-State Repair Services by Computer Companies Corporation Franchise Tax, Sales and Use Tax
95-06 Corporation Franchise for Nonprofit Organizations - M4-NP 1994 Filers; Automatic Abatement of Penalties (Repealed by Revenue Notice # 03-04) Corporation Franchise Tax Revoked
94-22 Tax Exempt Entities - Grounds for Revocation of 501(c)(3) Status Under Minnesota Law Corporation Franchise Tax, Individual Income Tax
94-17 Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors (Revoked by Revenue Notice # 05-10) Corporation Franchise Tax Revoked
94-07 Corporation Franchise for Nonprofit Organizations - Extension of due dates for 1993 tax returns of exempt organizations (Repealed by Revenue Notice # 03-04) Corporation Franchise Tax Revoked
94-02 Corporate Income Tax - Apportionment of Income - Two-Factor Weighted Formula (Revoked by Revenue Notice # 02-06) Corporation Franchise Tax Revoked
93-25 Income Tax - Reduction of Designated Counties Job Creation Credit (Repealed by Revenue Notice # 03-04) Corporation Franchise Tax, Individual Income Tax Revoked
93-24 Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07) Corporation Franchise Tax Revoked
93-02 Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment Factors Corporation Franchise Tax
92-16 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners (Revoked and Replaced by Revenue Notice # 08-03) Corporation Franchise Tax Revoked
  • Print Page

Contact Info

Email
Phone
Hours
Address
field_block:node:page:field_related_pages

Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
field_block:node:page:field_last_updated
Last Updated