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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 |
|---|---|---|---|
| 92-21 | Income Tax - Tax Relief for Victims of Hurricane Iniki (Repealed by Revenue Notice # 03-04) | Individual Income Tax | Revoked |
| 00-09 | Income Tax - Taxation of Qualified State Tuition Programs (Technical Corrections by Revenue Notice # 02-20) | Individual Income Tax | Technical Correction |
| 91-07 | Income Tax - Timing of Implementation of 1991 Law Changes to the Political Contribution Refund (Revoked by Revenue Notice # 12-03) | Individual Income Tax | Revoked |
| 93-19 | Income Tax - Unrelated Business Income Taxpayers - Net Operating Loss (Technical Corrections by Revenue Notice # 02-20)(Technical Corrections by Revenue Notice # 16-05) | Individual Income Tax, Unrelated Business Income Tax (UBIT) | Replaced |
| 94-01 | Income Tax and Withholding Tax - Employer-provided Educational Assistance (Repealed by Revenue Notice # 03-04) | Individual Income Tax, Withholding Tax | Revoked |
| 23-01 | Income Tax – Statutory Resident Trusts – Application of the Due Process Clause Minimum Connections Test | Individual Income Tax | New |
| 96-21 | Income Tax-Assignability of Income Recognized on Employer Provided Stock Options (Revoked by Revenue Notice # 01-10) | Individual Income Tax | Revoked |
| 08-08 | Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State (Technical Corrections by Revenue Notice # 16-05) | Corporation Franchise Tax, Individual Income Tax | Technical Correction |
| 10-04 | Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) | Corporation Franchise Tax, Individual Income Tax | Technical Correction |
| 17-02 | Individual Income and Corporate Franchise Tax – Nadler v. Commissioner – Minnesota Allocation Policy | Corporation Franchise Tax, Individual Income Tax |
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