Revenue Notice #13-07: Corporate Franchise Tax - Royalties, Fees and Other Like Income - Revocation of Revenue Notice # 93-24

Revenue Notice #93-24, which was corrected by Revenue Notice #02-20, sets forth a Department position regarding a Minnesota modification for certain royalties, fees, and other like income. That modification was repealed by 2013 Minnesota Laws, chapter 143, article 6, section 9 for taxable years beginning after December 31, 2012.

Revenue Notice #93-24 is revoked effective for taxable years beginning after December 31, 2012.

Signed by Assistant Commissioner Susan Von Mosch  and published in the Minnesota State Register on December 2, 2013.