1.1 A bill for an act
1.2 relating to taxation; providing limitations on assessments of individual income,
1.3 corporate franchise, and sales and use taxes; amending Minnesota Statutes 2024,
1.4 section 270C.33, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 270C.33, is amended by adding a subdivision
1.7to read:
1.8 Subd. 4a.Limitations; sales, corporate, and income taxes.(a) The provisions of this
1.9subdivision are a limitation on the assessment authority of the commissioner under this
1.10section.
1.11 (b) The commissioner must not assess additional tax due under chapter 290 or 297A if
1.12each of the following requirements are met:
1.13 (1) the taxpayer was given erroneous advice in writing by an employee of the department
1.14acting in an official capacity, if the advice:
1.15 (i) was reasonably relied on and was included in a tax order or in response to a specific
1.16written request by the taxpayer; and
1.17 (ii) was not the result of failure by the taxpayer to provide adequate or accurate
1.18information; and
1.19 (2) effective for a taxable period beginning after the period covered by clause (1), neither
1.20the statute or administrative rule on which the reporting or other practice is based has been
1.21materially changed, its interpretation has not been changed by a court decision, or there has
1.22been a federal adjustment as defined under section 289A.381, subdivision 7, and the
1Section 1.
REVISOR EAP/HL 25-0068211/22/24
State of Minnesota
This Document can be made available
in alternative formats upon request
HOUSE OF REPRESENTATIVES
H. F. No. 2270
NINETY-FOURTH SESSION
Authored by Hanson, J., and Davids03/12/2025
The bill was read for the first time and referred to the Committee on Taxes 2.1commissioner has not issued a revenue notice or directly notified the taxpayer, in writing,
2.2of the commissioner's position as to the proper reporting or other treatment of the relevant
2.3income, transaction, deduction, credit, or other item of tax preference.
2.4 (c) For an audit of a prior taxable period by the commissioner, paragraph (b), clause (1),
2.5applies only to the issues within the scope of and specifically addressed by the audit where
2.6the written order given to the taxpayer includes erroneous advice on those issues. For a
2.7written order that includes data sampling, paragraph (b), clause (1), applies only to the
2.8reviewed sampled population.
2.9 EFFECTIVE DATE.This section is effective for erroneous advice given to the taxpayer
2.10in writing after June 30, 2025.
2Section 1.
REVISOR EAP/HL 25-0068211/22/24