| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 1.1 A bill for an act | |
| 2 | 2 | 1.2 relating to taxation; making Tax Court interpretations of tax laws binding on the | |
| 3 | 3 | 1.3 commissioner of revenue; proposing coding for new law in Minnesota Statutes, | |
| 4 | 4 | 1.4 chapter 270C. | |
| 5 | 5 | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: | |
| 6 | 6 | 1.6 Section 1. [270C.095] EFFECT OF TAX COURT OPINIONS. | |
| 7 | 7 | 1.7 The commissioner is bound by and must comply with the Tax Court's interpretation of | |
| 8 | 8 | 1.8the tax laws of this state until the interpretation is overturned by the supreme court. The | |
| 9 | 9 | 1.9phrase "tax laws of this state" has the meaning provided in section 271.01, subdivision 5. | |
| 10 | 10 | 1.10 EFFECTIVE DATE.This section is effective for judgments by the Tax Court issued | |
| 11 | 11 | 1.11the day following final enactment and thereafter. | |
| 12 | 12 | 1Section 1. | |
| 13 | 13 | 25-03895 as introduced02/17/25 REVISOR EAP/MI | |
| 14 | 14 | SENATE | |
| 15 | 15 | STATE OF MINNESOTA | |
| 16 | 16 | S.F. No. 2588NINETY-FOURTH SESSION | |
| 17 | 17 | (SENATE AUTHORS: KREUN, Westlin, Weber and Hauschild) | |
| 18 | 18 | OFFICIAL STATUSD-PGDATE | |
| 19 | 19 | Introduction and first reading03/17/2025 | |
| 20 | 20 | Referred to Taxes |