1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.022 Filing officers.

270.022 Filing officers.

The commissioner of revenue is the filing officer and custodian of the books, files, and records of the department of revenue. The commissioner may certify copies of the books, files, and records in the custody of the commissioner for all purposes in the same manner as other custodians of public records. The commissioner may authorize other officers or employees of the department of revenue to certify books, files, and records in the custody of the commissioner. The authorization must be made by a written order stating the documents that may be certified and must be filed with the secretary of state.

HIST: 1989 c 324 s 2

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