SF2588 (Legislative Session 94 (2025-2026))
Tax Court interpretations of tax laws binding on the commissioner of revenue authorization
Related bill: HF2000
AI Generated Summary
Purpose of the Bill
The purpose of this bill is to ensure that the Minnesota Commissioner of Revenue adheres to interpretations of tax laws created by the Minnesota Tax Court. This requirement aims to create consistency and reliability in the enforcement and application of state tax laws.
Main Provisions
- Binding Interpretation: The bill mandates that the Commissioner of Revenue must follow the interpretations of tax laws as determined by the Minnesota Tax Court unless these interpretations are overturned by the Minnesota Supreme Court.
- Clarification of Tax Laws: The phrase "tax laws of this state" is defined according to an existing section, ensuring clarity and consistency in the laws being considered.
Significant Changes
- This bill introduces a new requirement that ties the decisions of the Tax Court directly to the actions of the Commissioner of Revenue, meaning the Commissioner cannot independently interpret tax laws if those interpretations differ from those of the Tax Court, unless a higher court rules otherwise.
Relevant Terms
tax court, commissioner of revenue, tax laws, interpretation, binding, supreme court, Minnesota statutes, enforcement, consistency
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 16, 2025 | Senate | Floor | Action | Introduction and first reading | |
| March 16, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "This bill references the definition of tax laws within section 271.01, subdivision 5.",
"modified": []
},
"citation": "271.01",
"subdivision": "subdivision 5"
}
]