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.
25-03895 as introduced02/17/25 REVISOR EAP/MI
SENATE
STATE OF MINNESOTA
S.F. No. 2588NINETY-FOURTH SESSION
(SENATE AUTHORS: KREUN, Westlin, Weber and Hauschild)
OFFICIAL STATUSD-PGDATE
Introduction and first reading03/17/2025
Referred to Taxes