The commissioner may issue tax information bulletins. "Tax information bulletins" are informational guides to enable taxpayers and local governmental officials to become more familiar with state revenue laws and their rights and responsibilities under these laws. Nothing contained in the tax information bulletins supersedes, alters, or otherwise changes any provisions of the state revenue laws, administrative rules, court decisions, or revenue notices.
Minn. Stat. § 270C.08
TAX INFORMATION BULLETINS.
Applied in 3 court decisions — leading case Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator. (2015)
Most recently applied in Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator. (August 2015)
2005 c 151 art 1 s 9
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.