MN SF88

Prohibits the Commissioner of Revenue from assessing additional individual income, corporate franchise, or sales and use taxes when a taxpayer reasonably relied on erroneous written advice from a Department of Revenue employee acting in an official capacity

Protection applies only if the taxpayer provided adequate and accurate information when requesting the advice, and the advice was given in a tax order or response to a specific written request

Taxpayer protection continues for subsequent tax periods unless the underlying statute or rule materially changes, a court decision alters interpretation, there is a federal adjustment, or the commissioner issues written notice of a different position

For audits of prior periods, the protection applies only to specific issues addressed in the audit where erroneous advice was given, and for data sampling audits, only to the reviewed sampled population

Effective for erroneous written advice given to taxpayers after June 30, 2025