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HF2000 (Legislative Session 94 (2025-2026))

Tax Court interpretations of tax laws binding on the commissioner of revenue made.

Related bill: SF2588

AI Generated Summary

Purpose of the Bill

The bill aims to ensure that Tax Court decisions regarding the interpretation of tax laws are binding on the Minnesota Department of Revenue.

Main Provisions

  • The bill mandates that the Commissioner of Revenue must follow interpretations of tax laws as decided by the Tax Court.
  • These interpretations remain binding until possibly overturned by the Supreme Court.

Significant Changes to Existing Law

  • Under current law, the Commissioner of Revenue may not be required to adhere to Tax Court decisions until a further legal challenge. This bill would change that by making Tax Court's interpretations immediately binding.

Relevant Terms

tax court, commissioner of revenue, tax laws, supreme court, interpretation

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 05, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Specifies the commissioner's obligation to follow Tax Court rulings."
      ],
      "removed": [],
      "summary": "This bill affirms the binding nature of Tax Court interpretations under section 271.01.",
      "modified": []
    },
    "citation": "271.01"
  }
]

Sponsors