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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 |
|---|---|---|---|
| 02-06 | Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04) | Corporation Franchise Tax | Revoked |
| 99-17 | Corporate Franchise Tax - Claim for Refund | Corporation Franchise Tax | |
| 93-02 | Corporate Franchise Tax - Corporations - Safe Harbor Leasing - Apportionment Factors | Corporation Franchise Tax | |
| 94-17 | Corporate Franchise Tax - Foreign Operating Corporation (FOC) Factors (Revoked by Revenue Notice # 05-10) | Corporation Franchise Tax | Revoked |
| 11-01 | Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity | Corporation Franchise Tax | |
| 04-07 | Corporate Franchise Tax - Petition for Use of Alternative Method of Allocation | Corporation Franchise Tax | |
| 09-07 | Corporate Franchise Tax - Property Factor; Drop Shipping | Corporation Franchise Tax | |
| 05-10 | Corporate Franchise Tax - Revocation of Revenue Notice 94-17 | Corporation Franchise Tax | |
| 02-03 | Corporate Franchise Tax - Revocation of Revenue Notice 96-19 | Corporation Franchise Tax | |
| 93-24 | Corporate Franchise Tax - Royalties, Fees and Other Like Income (Revoked by Revenue Notice # 13-07) | Corporation Franchise Tax | Revoked |
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