MN SF4106

Renames "revenue notices" to "revenue rulings" throughout Minnesota tax statutes and establishes formal procedures for the Commissioner of Revenue to issue interpretive guidance on state tax laws

Creates a new request process allowing any person to submit a revenue ruling request with a $1,000 nonrefundable submission fee, requiring the commissioner to acknowledge requests within 21 days and respond within 210 days of receiving a completed request

Establishes a tiered fee structure based on estimated hours to complete rulings, with an hourly rate of $140 (adjusted annually for inflation) and five tiers ranging from 0-20 hours up to over 120 hours

Requires the commissioner to seek feedback from the Minnesota State Bar Association tax section and Minnesota Society of CPAs before publication, and to provide copies to legislative tax committee chairs and ranking minority members at least two weeks before publication

Appropriates $530,000 in fiscal year 2026 and $530,000 in fiscal year 2027 from the general fund to the Department of Revenue to administer the revenue rulings program, with most provisions effective July 1, 2025