MN SF4725

Commissioner of Revenue is bound by Tax Court decisions that are not timely appealed and overturned or distinguished by the Minnesota Supreme Court or other appellate court.

If the commissioner intends to not follow a Tax Court decision, the commissioner must provide notice on the Department of Revenue website within 60 days of the decision.

The commissioner must publish a revenue notice within 180 days describing the intended interpretation, administration of the statute at issue, and the rationale for not following the Tax Court decision.

Commissioner is prohibited from issuing an assessment order for additional tax if the assessment is inconsistent with or contravenes an unappealed Tax Court decision.

Provisions are effective for Tax Court decisions issued the day following final enactment of the bill.