1.1 A bill for an act
1.2 relating to taxation; making Tax Court interpretations of tax laws binding on the
1.3 commissioner of revenue; proposing coding for new law in Minnesota Statutes,
1.4 chapter 270C.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. [270C.095] EFFECT OF TAX COURT OPINIONS.
1.7 The commissioner is bound by and must comply with the Tax Court's interpretation of
1.8the tax laws of this state until the interpretation is overturned by the supreme court. The
1.9phrase "tax laws of this state" has the meaning provided in section 271.01, subdivision 5.
1.10 EFFECTIVE DATE.This section is effective for judgments by the Tax Court issued
1.11the day following final enactment and thereafter.
1Section 1.
REVISOR EAP/MI 25-0389502/17/25
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2000
NINETY-FOURTH SESSION
Authored by Norris and Davids03/06/2025
The bill was read for the first time and referred to the Committee on Taxes