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MN SF4137

Bill

Official Source

Status

Introduced

3/9/2020

Primary Sponsor

Roger Chamberlain

Click for details

Origin

Senate

91st Legislature 2019-2020

AI Summary

  • Requires the Minnesota Commissioner of Revenue to be bound by Minnesota Tax Court's interpretation of state tax laws unless overturned by the Minnesota Supreme Court or the legislature

  • Defines "tax laws of this state" according to section 271.01, subdivision 5 for purposes of this requirement

  • Creates new statute section 270C.095 in Minnesota law

  • Effective the day following final enactment

Legislative Description

Tax court opinions binding on the commissioner of revenue

Last Action

Referred to Taxes

3/9/2020

Committee Referrals

Taxes3/9/2020

Full Bill Text

No bill text available