Minnesota Administrative Rules Agency 181 - Revenue Department
Here’s an overview of Agency 181 – the Minnesota Department of Revenue, under the Minnesota Administrative Rules:
📘 Chapters & Key Topics Covered
Chapter 8001 – Tax Definitions
Defines terms used throughout Revenue rules (e.g., “taxable income,” “gross income”) (revisor.mn.gov).
Chapter 8002 – Individual Income Determination
Rules prescribing how individuals compute income for Minnesota tax purposes .
Chapter 8003 – Income Tax on Corporations
Covers rules specific to corporate income taxation (law.cornell.edu).
Chapter 8006 – Tax Credits
Covers eligibility, calculation, and application of various tax credits (revisor.mn.gov).
Chapter 8007 – Accounting Methods; Taxable Year
Specifies allowable accounting methods (cash, accrual) and rules defining taxable year (revisor.mn.gov).
Chapter 8008 – Exemptions from Gross Income
Defines types of income exempt from taxation (law.cornell.edu).
Chapter 8009 to 8011, 8014, 8017, 8019, 8020, 8021, 8023, 8030, 8031, 8034, 8035, 8038, 8043, 8050–8052, 8092–8099
Various specialized areas such as inventory valuation, basis determination, unitary business taxation, withholding, estimated tax, housing accounts, Charitable/Diversion deductions, and more (revisor.mn.gov).
Chapter 8165 – Revenue Recapture
This chapter governs the inter-agency recapture of unpaid debts (e.g., suspending licenses, offsetting refunds) (regulations.justia.com).
✅ What You Can Do with These Rules
| Use Case | Description |
|---|---|
| Define Terms | Ensure precise definitions when applying tax laws |
| Calculate Income | Learn how MN determines personal or corporate taxable income |
| Claim Credits | Understand criteria and documentation for tax credits |
| Debt Collection | Know how MN recaptures debts via agency action (Chapter 8165) |
🔍 Accessing the Rules
You can view the full text and updates from the official MN Revisor’s site under Agency 181 – Revenue Department at:
Revisor of Statutes “Rules” section (revisor.mn.gov)
Justia or Cornell/LII for rule browsing (regulations.justia.com)
RELATED Blog
0 comments