Minnesota Administrative Rules

There are currently no proposed rules available.

The rules proposed and published at State Register, Volume 49, Number 4, pages 72-76, July 22, 2024 (49 SR 72), are adopted as proposed.

Dual Notice Petroleum Rule

SONAR Petroleum Rule 8125.1301 (PDF)
Petroleum Rule 8125.1301 Proposed Amendments (PDF)
Request for Comments Petroleum Rule 8125.1301 (PDF)

Department of Revenue

Adopted Permanent Rules Relating to Assessor Education, Licensing, and Conduct

The rule was published in the Minnesota State Register on May 20, 2024.

Dual Notice

Statement Of Need And Reasonableness

This rule was adopted by publication in the Minnesota State Register on March 4, 2024.  It is found in State Register Volume 48, Number 36. Minnesota State Register / Minnesota.gov (mn.gov)

Part 8130.4300 (SUT and Property Brought to Minnesota) — Order Adopting Rules (PDF)

Notice of Submission — Part 8130.4300 Property Brought into Minnesota (PDF)

Sales and Use Tax and Property Brought to Minnesota — Finding and Statement of Supporting Reasons (PDF)

Proposed Revision of Minnesota Rules, Part 8130.4300 Property Brought into Minnesota (PDF)

This rule was published in the State Register on July 3, 2023.

Minnesota Department of Revenue

ORDER ADOPTING AMENDMENT OF RULES

Adoption of Permanent Exempt Rule Governing Tax Definitions: Amending Minnesota Rules, part 8001.0300, subpart 3.

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.
2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.
3. This rulemaking complies with all applicable law, including the procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.
4. The attached certified copy of the rule demonstrates that the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by Minnesota Statutes, section 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.

April 7, 2023                                                                                               

Minnesota Department of Revenue

ORDER ADOPTING RULES

Adoption of Exempt Permanent Rules Relating to Modernizing Certain Terminology in Revenue Rules, Minnesota Rules, parts 8001.0300, subpart 2; 8038.0100, subparts 4, 6, and 8; 8093.0200, subparts 1, 1a, and 2; 8130.6400, subparts 1 and 3; 8130.6600; 8130.8100, subpart 2; and 8160.0500, subpart 1; Revisor’s ID Number R-04653

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.

2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.

3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.

4. The Office of Administrative Hearings received no written comments and OAH Administrative Law Judge Ann C. O’Reilly approved the rules on March 4, 2022.

5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under this statute, the Commissioner of Revenue has authority to amend this rule.

Signed by Commissioner Robert A. Doty, Commissioner of Revenue, on May 2, 2022.

Notice of Submission of Exempt Rule R-04653

Findings and Statement of Supporting Reasons

Revisor's Draft R-04653

The rule was published in the Minnesota State Register on May 9, 2022.

Dual Notice

Errata Notice 

First Notice of Hearing Date Change

Second Notice of Hearing Date Change

Notice of Hearing Cancellation

Statement of Need and Reasonableness

Minnesota Department of Revenue

ORDER ADOPTING RULES 

Repeal of Obsolete Rules Governing Minnesota Gross Income for Individuals Who are Part-Year Residents or Nonresidents of Minnesota, Minnesota Rules, 8002.0200, subpart 4; Revisor’s ID Number R-04619; OAH 5-9032-37418

BACKGROUND INFORMATION

1. The rules repealed by this order are obsolete and were identified in the Department of Revenue’s annual obsolete rules report dated December 1, 2020 under Minnesota Statutes section 14.05 subd. 5.

2. The Department of Revenue has complied with all notice and procedural requirements in Minnesota Statutes, chapter 14, Minnesota Rules, chapter 1400, and other applicable law.

3. The agency received no written comments and submissions on the rules. No persons requested a public hearing. Therefore, there are not 25 or more requests for a public hearing. The agency received no requests for notice of submission to the Office of Administrative Hearings.

4. No changes were made between the proposed rules and the adopted rules.

5. The rules are obsolete, unnecessary, or duplicative.

ORDER

The above-named rules, in the form published in the State Register on April 26, 2021, are adopted under my authority in Statutes, section 270C.06, which provides that the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Also, Statutes, section 14.3895 allows an agency to repeal obsolete rules using the process for repealing obsolete rules. Under these statutes, the Commissioner of Revenue has the necessary statutory authority to repeal this rule subpart.

Signed on July 16, 2021, by Robert Doty, Commissioner of the Department of Revenue

Order and Revisor's Draft R-0419 (PDF)

Minnesota Department of Revenue

ORDER ADOPTING AMENDMENT OF RULES

Adoption of Permanent Exempt Rule Governing Commissioner Filed Returns: Amending Minnesota Rules, part 8160.0620, subparts 1 and 6; Revisor ID: R-04682

WHEREAS:

1. The rulemaking provisions of Minnesota Statues, Chapter 14, are unnecessary when, as in this case, amendments are made to a rule that: a) incorporate specific changes set forth in applicable statutes when no interpretation of law is required; or b) make changes that do not alter the sense, meaning or effect of a rule. Minnesota Statutes, section 14.388.

2. The attached Findings & Statement of Supporting Reasons justifies the good cause exemption from rulemaking provided by Minnesota Statutes, section 14.388, and is hereby incorporated by reference.

3. This rulemaking complies with all applicable law, including procedural requirements in Minnesota Statutes, section 14.388 and Minnesota Rules, part 1400.2400.

4. The Office of Administrative Hearings received two written comments and OAH Administrative Law Judge Kimberly Middendorf approved the rules on May 27, 2021.

5. The attached certified copy of the rule demonstrates the Office of the Revisor has approved its form, as required by Minnesota Statutes, section 14.386, paragraph (a)(1), and Minnesota Rules, part 1400.2400.

IT IS ORDERED that the above-captioned rule, in the form certified as approved by the Office of the Revisor, is adopted pursuant to authority vested in me by: 1) Minnesota Statutes, SECTION 297E.06, SUBDIVISION 4(e), WHICH PROVIDES THAT the Commissioner of Revenue shall have authority to “prescribe standards for [annual financial] audits…”; and 2) Minnesota Statutes, SECTION 270C.06, WHICH PROVIDES THAT the Commissioner of Revenue shall “make, publish, and distribute rules for the administration and enforcement of…state tax laws.” Under these statutes, the Commissioner of Revenue has authority to amend this rule.

Signed by Robert Doty, Commissioner of Revenue, on July 8, 2021

Revisor's Draft R-04682 (PDF)