This Revenue Notice corrects obsolete statutory references. These corrections stem from statutory changes made since the original notices were issued. This notice is not intended to have any substantive effect, but instead is being pu
https://www.revenue.state.mn.us/revenue-notice/16-05-technical-corrections-prior-revenue-notices-1992-03-1993-19-2006-01-2008-08
Introduction
Minnesota Statutes, section 270C.32, subdivision 9, provides
https://www.revenue.state.mn.us/revenue-notice/16-06-administration-and-compliance-subpoenas-reimbursement-third-party-record
This Revenue Notice revokes Revenue Notice # 08-04, which was published on February 25, 2008.
https://www.revenue.state.mn.us/revenue-notice/17-01-corporate-franchise-tax-apportionment-income-revocation-revenue-notice-08-04
Introduction
This Revenue Notice, promulgated pursuant to Minnesota Statutes, section 270C.07, advises non-resident individuals that the department does not adminis
https://www.revenue.state.mn.us/revenue-notice/17-02-individual-income-and-corporate-franchise-tax-nadler-v-commissioner-minnesota
Introduction
This Revenue Notice advises taxpayers that the Department acquiesces to the Minnesota Tax Court’s decision in Sinclair Broad. Grp., Inc. v. Comm'r of Revenue, No. 8919-R, 2017 WL 3482767 (Minn. Tax Ct. Aug.
https://www.revenue.state.mn.us/revenue-notice/17-09-corporate-franchise-tax-net-operating-loss-carryforwards-sinclair-broad-grp