field_block:node:page:title

Revenue Notices

field_block:node:page:body

Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)

Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.

Find a Revenue Notice

Number Description Tax Type Notice Type
13-01 Income and Corporate Franchise Tax – Qualified Subchapter S Subsidiaries (QSSS) – Revocation and Replacement of Revenue Notice # 98-09 Corporation Franchise Tax, Individual Income Tax
12-06 Individual Income, Corporate Franchise, and Insurance Premium Tax – Historic Structure Rehabilitation Credit – Assignment of Credit Certificate Corporation Franchise Tax, Individual Income Tax, Insurance Taxes
11-02 Individual Income Tax and Corporate Franchise Tax - Job Opportunity Building Zone Exemptions - Patronage Dividends Corporation Franchise Tax, Individual Income Tax
11-01 Corporate Franchise Tax - Job Opportunity Building Zones - Corporate Member of a Pass-Through Entity Corporation Franchise Tax
10-04 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Michigan Business Tax (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
09-07 Corporate Franchise Tax - Property Factor; Drop Shipping Corporation Franchise Tax
08-08 Individual Income and Corporate Franchise Tax - Credits and Additions to Federal Taxable Income - Net Income Taxes Paid to Another State (Technical Corrections by Revenue Notice # 16-05) Corporation Franchise Tax, Individual Income Tax Technical Correction
08-04 Corporate Income Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice # 02-06 Corporation Franchise Tax Revoked
08-03 Corporate Franchise Tax - Treatment of Partnership Income of Corporate Partners; Revocation of Revenue Notice # 92-16 Corporation Franchise Tax
07-05 Technical Corrections to Prior Revenue Notices 04-06, 99-13, 98-07, 96-01, 95-09, 95-01, 94-12, 94-06, and 93-15 Collection Division, Corporation Franchise Tax, Gross Premiums, Individual Income Tax, Insurance Taxes, MinnesotaCare, Sales and Use Tax, Withholding Tax
  • Print Page

Contact Info

Email
Phone
Hours
Address
field_block:node:page:field_related_pages

Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
field_block:node:page:field_last_updated
Last Updated