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Revenue Notices

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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
92-15 Administration and Compliance - Electronic Funds Transfer (Revoked by Revenue Notice # 07-04) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Revoked
92-14 Revocation of Revenue Notice # 91-19 Corporation Franchise Tax
92-07 Powers of Attorney - Acceptance of Faxes and Photocopies (Modified on May 31, 2005) Corporation Franchise Tax, Individual Income Tax, Sales and Use Tax, Withholding Tax Modified
91-19 Aggregation of Capital Gains and Losses Not Permitted (Revoked by Revenue Notice # 92-14) Corporation Franchise Tax Revoked
91-17 Reporting Required of Regulated Investment Companies of Federally Tax-Exempt Interest Dividends Corporation Franchise Tax
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Related Content

Minnesota Tax Laws
Minnesota Tax Rules
Minnesota Tax Court
Minnesota Legislature
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