1999 Minnesota Code
Chapters 272 - 289 Property Taxes
Chapter 287 Mortgage Registry Tax; Deed Tax
Section 287.37 Investigations and assessments.
287.37 Investigations and assessments.
The commissioner of revenue may investigate and examine persons and transactions that are subject to this chapter using the powers and authorities granted in chapters 270 and 289A. The commissioner may issue orders of assessment under chapter 289A, and enforce collection of unpaid tax or penalty amounts, including interest, under the authority of chapter 270. All tax amounts collected by the commissioner must be apportioned under section 287.12. The commissioner's expenses under this section are not expenses of administration under section 287.33. All data and information made available to the commissioner under this section is public except for investigative data covered by section 270B.03, subdivision 6.
HIST: 1996 c 471 art 3 s 32
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