1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.05 Minnesota tax commission abolished; powers and duties transferred.

270.05 Minnesota tax commission abolished; powers and duties transferred.

All the powers and duties now vested in or imposed upon the department of revenue and the Minnesota tax commission, except those herein or by other provisions of law transferred to the tax court, are hereby transferred to, vested in, and imposed upon, the commissioner of revenue. The Minnesota tax commission as heretofore constituted is hereby abolished.

HIST: (2362-3) 1939 c 431 art 6 s 3; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 29

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