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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
24-02 Individual Income Tax - Qualified Retirement Benefits Subtraction - Allocation Individual Income Tax New
12-03 Individual Income Tax - Revocation of Revenue Notice # 91-07: Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contributions Refund Individual Income Tax
18-01 Individual Income Tax - Standard Deduction or Election to Itemize - Tax Year 2018 Individual Income Tax
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
11-02 Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends Corporation Franchise Tax, Individual Income Tax
13-04 Individual Income, Corporate Franchise, and Estate and Trust Taxes - Furnishing Information Return in Electronic Form Corporation Franchise Tax, Estate Tax, Individual Income Tax
12-06 Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate Corporation Franchise Tax, Individual Income Tax, Insurance Taxes
92-01 Insurance - Aggregation (Technical Corrections by Revenue Notice # 02-20) Insurance Taxes Technical Correction
96-03 Insurance Premium Tax - Bail Bonds (Revoked by Revenue Notice # 07-04) Insurance Taxes Revoked
07-08 Insurance Taxes - Fire Insurance Surcharge - Definitions Fire Safety Surcharge, Insurance Taxes
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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