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Minnesota Administrative Rules

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Current Rulemaking Activities

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The Minnesota Department of Revenue adopts rules to implement or make specific the laws which it administers. Adopted rules have the full force and effect of law. The department's Rulemaking Docket contains information and links about our current rulemaking activities. You will also find information about the rules we have adopted within the past three years.

Subscribe to receive email notifications about these proposed rules.

Contact us if you have rule-related questions, including how to receive these notifications. You can also contact us with questions about public comments for any rule.

Current Rules

A list of all the adopted rules for the Department of Revenue can be found on the Office of the Revisor of Statutes website.

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Proposed Rules

Proposed Rules are rules we plan to adopt. Minnesota law requires us to publish them in the State Register and mail them to our Rulemaking List. We are required to make reasonable efforts to notify anyone significantly affected by proposed rules.

Adopted Rules

The following rules have been adopted within the last three years.

Contact Info

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