1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.083 Commissioner of revenue to examine; attorney general to institute actions.
270.083 Commissioner of revenue to examine; attorney general to institute actions.
The commissioner of revenue, at least once a year, so far as practicable, shall visit all railroad and other corporations and companies which are required by law to pay taxes to the state upon a gross earnings basis, examine their books of account and all other records and papers bearing upon or evidencing their gross earnings upon which, under the law, taxes should be paid in this state; and on discovery of errors and omissions in their gross earnings, as reported by such companies, the commissioner shall certify the amount of such omitted earnings, together with the additional taxes and penalties due for collection as provided by law. All evasions and violations of the law in respect to such gross earnings taxes that are discovered shall be reported to the governor and the attorney general. The commissioner of revenue and the attorney general shall institute such proceedings as the law and the public interest require.
HIST: (3282) 1913 c 555 s 9; 1945 c 348 s 1; 1973 c 582 s 3; 1986 c 444
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