1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.084 Transfers.

270.084 Transfers.

Subdivision 1. Transfer of duties. All the powers and duties and functions conferred by law upon the public examiner in respect to auditing railroads and other corporations for determining gross earnings tax liability, at the time of passage of Laws 1945, chapter 348, shall hereafter be exercised, performed, and administered by the commissioner of revenue.

Subd. 2. Transfer of records. The public examiner shall transfer and deliver to the commissioner of revenue all contracts, books, maps, plans, papers, records, and property of every description within the public examiner's jurisdiction or control, and shall also transfer thereto any or all employees engaged in the exercise of such functions, powers or duties pertaining to the auditing of railroads and other corporations paying gross earnings taxes. The commissioner of revenue is hereby authorized to take possession of said property, and shall take charge of said employees and shall employ them in the exercise of their respective functions, powers and duties transferred as aforesaid, without reduction of compensation, subject to change or termination of employment or compensation as may be otherwise provided by law.

HIST: 1945 c 348 s 2,3; 1973 c 582 s 3; 1986 c 444