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2017 Minnesota Statutes
Chapters 270 - 271 — TAXATION, SUPERVISION, DATA PRACTICES
Chapter 270C — DEPARTMENT OF REVENUE
Section 270C.10 — EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY.
Universal Citation: MN Stat § 270C.10 (2017)
270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY.
An employee of the department may not, for a period of one year after the employee's employment has terminated, act as counsel, attorney, or agent for a taxpayer in connection with a claim or proceeding pending in the department. An employee of the department may not act as counsel, attorney, or agent for a taxpayer at any time after termination of employment in connection with a claim or proceeding of which the person has knowledge that was acquired during the term of employment. A violation of this section is a gross misdemeanor.
History: 2005 c 151 art 1 s 11
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