Minn. Stat. » CHAPTER 270C. DEPARTMENT OF REVENUE
Minnesota Statutes

Minn. Stat. § 270C.06 (2026)

Rulemaking Authority

✓ current as of May 2026
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The commissioner shall, from time to time, make, publish, and distribute rules for the administration and enforcement of state revenue laws. The rules have the force of law.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 2013–2022 · leading case: Curtis G. & Stacy S. Marks v. Comm'r of Revenue, Relator., 875 N.W.2d 321 (Minn. 2016).
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Curtis G. & Stacy S. Marks v. Comm'r of Revenue, Relator., 875 N.W.2d 321 (Minn. 2016). · cites it 4× “2013), and the Commissioner’s rules implementing tax statutes have the force of law, Minn. Stat. § 270C.06 (2014). The Commissioner’s interpretation of income tax statutes is entitled to deference, see Benda v.”
Minnesota Energy Resources Corp., Relator v. Comm'r of Revenue, Comm'r of Revenue, Relator v. Minnesota Energy Resources Corp., A15-422, 886 N.W.2d 786 (Minn. 2016). · cites it 2× “Administrative rules have the force and effect of law, Minn.Stat. § 270C.06 (2014); U.S. W. Material Res.”
Daniel L. Berglund, Relator v. Comm'r of Revenue, 877 N.W.2d 780 (Minn. 2016). · cites it 2× “” Generally, administrative rules carry the force of law, see Minn.Stat. § 270C.06 (2014), and must be construed consistently.”
Pitman Farms v. Kuehl Poultry, LLC, 48 F.4th 866 (8th Cir. 2022). “2016) (citing Minn. Stat. § 270C.06 (“Rulemaking authority”); U.”
Larson v. Comm'r of Revenue, 824 N.W.2d 329 (Minn. 2013). · cites it 4× “The tax court’s reliance on Larson’s “continued presence in Minnesota” and the “locus” of Larson’s life is not inconsistent with Rule 8001.0300 or Minn.”
Comm'r of Revenue v. Enbridge Energy, LP, 923 N.W.2d 17 (Minn. 2019). · cites it 2× “" Minn. Stat. § 270C.06 (2018) ; see also State ex rel.”
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