This bill amends Minnesota Statutes to establish that the commissioner of revenue is bound by decisions made by the Tax Court, provided those decisions are not timely appealed or overturned by higher courts. Specifically, it introduces new requirements for the commissioner if they choose not to follow a Tax Court decision. The commissioner must notify the public on the Department of Revenue website within 60 days of the decision and publish a revenue notice within 180 days that explains their intended interpretation and rationale for not adhering to the Tax Court's ruling.

Additionally, the bill includes a provision that prohibits the commissioner from issuing an order of assessment for additional tax if such an assessment contradicts a Tax Court decision that has not been overturned or distinguished, unless the commissioner has complied with the aforementioned notification and publication requirements. These changes aim to enhance transparency and accountability in the administration of tax laws in Minnesota. The effective date for these provisions is set for decisions issued by the Tax Court the day following the final enactment of the bill.

Statutes affected:
Introduction: 270C.07, 270C.33