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HF 1883

as introduced - 90th Legislature (2017 - 2018) Posted on 03/02/2017 12:48pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; Tax Court; modifying the prohibition on representation;
amending Minnesota Statutes 2016, section 271.18.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2016, section 271.18, is amended to read:


271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION;
VIOLATION.

No judge deleted text begin or employeedeleted text end of the Tax Court, except referees appointed for the Small Claims
Division, shall, within one year after the office or employment has terminated, act as counsel,
attorney, or agent deleted text begin for a taxpayerdeleted text end in connection with any claim or proceeding pending deleted text begin in the
department of revenue ordeleted text end in the Tax Court at the time of termination. No judge, referee, or
employee shall, at any time after the termination of the office or employment, act as counsel,
attorney, or agent in connection with any claim or proceeding of which the person terminated
has knowledge which was acquired in the course of a term of office or employment in the
Tax Court. Any violation of the provisions of this section shall be a gross misdemeanor.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end