Minnesota Statutes

Minn. Stat. § 270C.08 (2026)

Tax Information Bulletins

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 3 cases, 2014–2015 · leading case: Conga Corp., d/b/a Conga Latin Bistro v. Comm'r of Revenue, Relator., 868 N.W.2d 41 (Minn. 2015).

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Conga Corp., d/b/a Conga Latin Bistro v. Comm'r of Revenue, Relator., 868 N.W.2d 41 (Minn. 2015). · cites it 2× “We conclude that an indirect audit is not a “statistical or other sampling technique[ ]” within the meaning of Minn.Stat. § 270C.08, subd. 1(3). 9 Consequently, the tax court erred by concluding that an indirect audit using the unit volume method is a “statistical or other…”

Interstate Traffic Signs, Inc. v. Comm'r, 845 N.W.2d 550 (Minn. 2014). · cites it 4× “Minn.Stat. § 270C.08 (2012). In addition to giving the Commissioner the discretion to issue tax information sheets, Minn.”

JME of Monticello, Inc. v. Comm'r of Revenue, 848 N.W.2d 505 (Minn. 2014). · cites it 2× “We need not consider this argument because ‘‘waste management service fee” is only susceptible to one interpretation and Minn.Stat. § 270C.08 (2012) provides that "tax information bulletins,” such as a fact sheet, cannot supersede, alter, or otherwise change any provision of…”

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