This bill modifies the procedures for the issuance of revenue rulings by the commissioner of revenue in Minnesota. It replaces the term "revenue notices" with "revenue rulings" throughout the relevant statutes, including sections 270C.07, 270C.08, and 270C.085. The bill establishes a formal process for individuals to request revenue rulings, which includes a nonrefundable submission fee of $1,000 and specific requirements for the information to be provided in the request. The commissioner is required to acknowledge requests within 21 days and respond within 210 days of receiving a complete request. Additionally, the bill mandates that the commissioner report annually to the legislature on the number of requests and rulings issued, as well as the fees collected.

Furthermore, the bill creates a special revenue fund to recover costs associated with providing government data and services, including the new revenue ruling fees. It also stipulates that any revenue notices published before July 1, 2025, will have the same effect as revenue rulings, and any modifications to these notices after that date must be published as revenue rulings. The bill appropriates $530,000 for the fiscal years 2026 and 2027 to support the administration of these changes. The effective date for most provisions is set for July 1, 2025.

Statutes affected:
Introduction: 14.03, 270C.07, 270C.08, 270C.085, 270C.15