Minnesota Administrative Rules Agency 186 - Tax Court
Here are the details about Minnesota Administrative Rules – Agency 186: Tax Court, which governs the Tax Court’s procedural framework:
📘 Overview of Agency 186
Scope: Agency 186 is dedicated to Chapter 8600 – Tax Court Procedures, outlining how cases before the Minnesota Tax Court are handled (law.cornell.edu).
Current Status: Most rules in Chapter 8600—from parts 8600.0200 through 8600.9960—have been repealed, meaning they are no longer in effect (law.cornell.edu).
What Remains Enforceable?
While Agency 186’s Chapter 8600 has largely been repealed, Minnesota Tax Court procedures are now governed under Chapter 8610 of the rules. For example:
Part 8610.0040 sets out requirements for:
Obtaining extensions to appeal orders from the Commissioner of Revenue;
Format and content of notices of appeal;
Requirements for small‑claims appeals (revisor.mn.gov, casemine.com).
Parts 8610.0080–8610.0140 detail procedures for:
Motions to reconsider,
Stipulations of fact,
Submission without hearings,
The public nature of hearings,
Documentary evidence,
Amicus briefs,
Requests for costs and disbursements;
And electronic filing processes (revisor.mn.gov, mitchellhamline.edu).
🧭 Where to Find the Full Text
Official Source: Visit the Revisor of Statutes site’s Tax Court section under Chapter 8600 (mostly repealed) and especially Chapter 8610 for current procedural rules (revisor.mn.gov).
Justia/LawCornell also provide archived or repealed text for older versions of Agency 186 (law.cornell.edu).
✅ Summary Table
Code Chapter
Status
Content Highlights
8600
Mostly repealed
No longer active; legacy provisions remain archived
8610
Active
Current Tax Court procedures (e.g., appeals, motions)
🧩 How to Proceed
For historical research on Agency 186, explore archived/repealed parts of Chapter 8600 via sites like Justia/Law.Cornell.
For practical filing and procedural needs in Tax Court matters, refer to Chapter 8610 on the Minnesota Revisor website.
RELATED Blog
0 comments