1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.15 Witnesses, how sworn; failure to testify or produce.
270.15 Witnesses, how sworn; failure to testify or produce.
Oaths to witnesses in any matter under the investigation or consideration of the commissioner of revenue may be administered by the commissioner's secretary. In case any witness shall fail to obey any summons or appear before the commissioner of revenue or refuse to testify or answer any material questions or to produce records, books, papers, or documents when required so to do, such failure or refusal shall be reported to the attorney general, who shall thereupon proceed in the proper court to compel obedience to any summons or order of the commissioner of revenue, or to punish witnesses for any such neglect or refusal.
HIST: (2369) 1907 c 408 s 15; 1973 c 582 s 3; 1986 c 444
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