Commissioner of revenue temporary authority to not include certain taxpayers on liquor posting provided.

HF 3752 temporarily allows Minnesota's commissioner of revenue to exclude certain delinquent businesses from liquor posting requirements. It applies to businesses (defined as "places of public accommodation") that are 10+ days late on specific taxes (like sales or liquor taxes) and have requested penalty abatement. The exemption is limited to taxpayers who filed formal requests to reduce penalties or interest under existing tax laws. This temporary authority expires December 31, 2026, and applies retroactively to taxes due after January 1, 2026.