1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.09 Opinion of attorney general; effect.

270.09 Opinion of attorney general; effect.

The commissioner of revenue may in writing request the opinion of the attorney general upon any matter within the scope of the functions of the department of revenue as now or hereafter prescribed by law. Any written opinion of the attorney general upon any such matter rendered in response to such request shall have the force and effect of law unless and until overruled by a decision of the tax court or a court of competent jurisdiction.

HIST: (2362-8) 1939 c 431 art 6 s 8; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 29

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