MN HF3752

Commissioner of Revenue gains discretionary authority to exclude qualifying taxpayers operating places of public accommodation (hotels, restaurants, bars) from the state's liquor posting list of tax delinquents

Qualifying taxpayers must be 10+ days delinquent on income tax, withholding tax, sales tax, or local taxes AND have filed a request for abatement of penalties, interest, or additional charges

Temporary provision expires December 31, 2026

Effective retroactively from January 1, 2026, applying to taxes and returns required after that date