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MN HF4265

Bill

Official Source

Status

Introduced

3/9/2020

Primary Sponsor

Gregory Davids

Click for details

Origin

House of Representatives

91st Legislature 2019-2020

AI Summary

  • Requires the Minnesota Commissioner of Revenue to be bound by the Minnesota Tax Court's interpretation of state tax laws, unless the interpretation is overturned by the state supreme court or the legislature.

  • Defines "tax laws of this state" by reference to section 271.01, subdivision 5.

  • Takes effect the day following final enactment.

Legislative Description

Commissioner of Revenue required to be bound by Tax Court opinions.

Last Action

Introduction and first reading, referred to Taxes

3/9/2020

Committee Referrals

Taxes3/9/2020

Full Bill Text

No bill text available