Minnesota SF4106 modifies procedures for the commissioner of revenue to issue revenue rulings, including notification requirements, fees, and.
Minnesota SF4106 modifies the procedures for the commissioner of revenue to issue revenue rulings. The commissioner must establish procedures for issuing revenue notices, rulings, and tax information bulletins. At least one week before publication, the commissioner must provide a copy of a revenue notice to the chairs of the Taxes Committee of the house of representatives and the Taxes and Tax Laws Committee of the senate. Any person may request a revenue ruling, which must include specific details about the tax type, taxpayer, issue, and supporting materials.
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- Core Provisions
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- Legal Framework
- Critical Issues
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