1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297D Marijuana and Controlled Substance Taxation
Section 297D.14 Investigatory powers.

297D.14 Investigatory powers.

For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the tax obligor should have made a return or paid taxes, or collecting any taxes under this chapter, the commissioner may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making such determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the tax obligor or another person. The commissioner may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the commissioner or any examiner or investigator, the court administrator of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The commissioner may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the district court of the district in which the subpoena is issued, or, if the subpoena is issued by the commissioner, by the district court of the district in which the party served with the subpoena is located, in the same manner as contempt of district court.

HIST: 1986 c 470 s 17; 1991 c 291 art 9 s 42