Individual income, corporate franchise, and sales and use tax assessments limitations provision

This bill limits Minnesota's ability to assess additional taxes when taxpayers rely on written erroneous advice from the tax department. It protects taxpayers who received specific written guidance from department employees that was reasonably relied upon and not due to the taxpayer's failure to provide accurate information. The commissioner cannot impose extra tax if the advice remained valid (no legal changes or court decisions altered it) and no new written notice corrected the guidance. The provision applies to tax periods starting after the erroneous advice was given, effective June 30, 2025. It directly affects individuals and businesses subject to income, corporate franchise, and sales tax assessments.