1997 Minnesota Statutes

     270.0604 Revenue notices. 

    Subdivision 1.    Authority.  The commissioner of 
 revenue may make, adopt, and publish interpretive revenue 
 notices.  A "revenue notice" is a policy statement that has been 
 published pursuant to subdivision 5 and that provides 
 interpretation, details, or supplementary information concerning 
 the application of law or rules.  Revenue notices are published 
 for the information and guidance of taxpayers, the department of 
 revenue, and others concerned. 

    Subd. 2.    Effect.  Revenue notices do not have the 
 force and effect of law and have no precedential effect, but may 
 be relied on by taxpayers until revoked or modified.  A notice 
 may be expressly revoked or modified by the department, by the 
 issuance of a revenue notice, but may not be revoked or modified 
 retroactively to the detriment of the taxpayers.  A change in 
 the law or an interpretation of the law occurring after the 
 revenue notice is issued, whether in the form of a statute, 
 court decision, administrative rule, or revenue notice, results 
 in revocation or modification of the notice to the extent that 
 the change affects the notice. 

    Subd. 3.    Retroactivity.  Revenue notices are 
 generally interpretive of existing law and therefore are 
 retroactive to the effective date of the applicable law 
 provision unless otherwise stated in the notice. 

    Subd. 4.    Issuance.  The issuance of revenue notices 
 is at the discretion of the commissioner of revenue.  The 
 commissioner shall establish procedures governing the issuance 
 of revenue notices and tax information bulletins.  At least one 
 week before publication of a revenue notice in the State 
 Register, the commissioner shall provide a copy of the notice to 
 the chairs of the taxes committee of the house of 
 representatives and the taxes and tax laws committee of the 
 senate. 

    Subd. 5.    Publication.  The commissioner shall publish 
 the revenue notices in the State Register and in any other 
 manner that makes them accessible to the general public.  The 
 commissioner may charge a reasonable fee for publications. 

    Subd. 6. Repealed, 1994 c 510 art 1 s 13 

    HIST: 1991 c 291 art 21 s 6; 1995 c 1 s 1