US Laws, Codes, Statutes & Cases

     287.37 Commissioner's powers; data classification. 

    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 270C and 289A.  
 The audit, assessment, appeal, collection, enforcement, and 
 administrative provisions of chapters 270C and 289A apply to the 
 taxes imposed by this chapter.  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; 2005 c 151 art 2 s 7 

Copyright 2005 by the Office of Revisor of Statutes, State of Minnesota.