Bill > SF88

This bill modifies Minnesota tax law to create new limitations on tax assessments for sales, corporate, and income taxes. Specifically, the bill prevents the Minnesota Department of Revenue commissioner from assessing additional taxes when a taxpayer has received erroneous written advice from a department employee under certain conditions. The key requirements are that the advice must have been: (1) given in an official capacity, (2) reasonably relied upon by the taxpayer, (3) in response to a specific written request, and (4) not the result of the taxpayer failing to provide accurate information. Additionally, the advice must remain valid if no material changes have occurred to the relevant statute, administrative rule, or court interpretation, and the commissioner has not issued a written notice challenging the previous guidance. The bill also specifies that for audits, these protections apply only to the specific issues addressed in the audit and, in cases involving data sampling, only to the reviewed sample population. The provisions will take effect for erroneous advice given after June 30, 2025, providing taxpayers with increased protection against unexpected tax assessments based on previously provided guidance from tax authorities.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0088&ssn=0&y=2025