HF2000 (Legislative Session 94 (2025-2026))
Tax Court interpretations of tax laws binding on the commissioner of revenue made.
Related bill: SF2588
AI Generated Summary
This bill proposes an amendment to Minnesota tax law, requiring the Commissioner of Revenue to follow interpretations of tax laws made by the Minnesota Tax Court unless they are overturned by the state Supreme Court. It clarifies that "tax laws of this state" refers to the definition provided in section 271.01, subdivision 5 of Minnesota Statutes. The purpose of the bill is to ensure consistency in tax law interpretations unless higher judicial authority rules otherwise.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 05, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
| March 05, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the definition of 'tax laws of this state' under section 271.01, subdivision 5.",
"modified": []
},
"citation": "271.01",
"subdivision": "subdivision 5"
}
]