Commissioner of revenue not including certain taxpayers on liquor posting temporary authority provision

This bill gives the Minnesota Commissioner of Revenue temporary authority to exclude certain delinquent taxpayers from liquor posting lists. It directly affects businesses that operate as places of public accommodation and are at least ten days behind on filing tax returns or paying state and local taxes. The law applies only to taxpayers who have also requested an abatement of penalties or interest, and it remains in effect until December 31, 2026. The changes apply retroactively starting January 1, 2026, for taxes and returns due after that date.