SF 1320

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to the Department of Revenue; requiring
toll-free telephone lines for taxpayer assistance;
amending Minnesota Statutes 2004, section 270.06.

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

Section 1.

Minnesota Statutes 2004, section 270.06, is
amended to read:

270.06 POWERS AND DUTIES.

The commissioner of revenue shall:

(1) have and exercise general supervision over the
administration of the assessment and taxation laws of the state,
over assessors, town, county, and city boards of review and
equalization, and all other assessing officers in the
performance of their duties, to the end that all assessments of
property be made relatively just and equal in compliance with
the laws of the state;

(2) confer with, advise, and give the necessary
instructions and directions to local assessors and local boards
of review throughout the state as to their duties under the laws
of the state;

(3) direct proceedings, actions, and prosecutions to be
instituted to enforce the laws relating to the liability and
punishment of public officers and officers and agents of
corporations for failure or negligence to comply with the
provisions of the laws of this state governing returns of
assessment and taxation of property, and cause complaints to be
made against local assessors, members of boards of equalization,
members of boards of review, or any other assessing or taxing
officer, to the proper authority, for their removal from office
for misconduct or negligence of duty;

(4) require county attorneys to assist in the commencement
of prosecutions in actions or proceedings for removal,
forfeiture and punishment for violation of the laws of this
state in respect to the assessment and taxation of property in
their respective districts or counties;

(5) require town, city, county, and other public officers
to report information as to the assessment of property,
collection of taxes received from licenses and other sources,
and such other information as may be needful in the work of the
Department of Revenue, in such form and upon such blanks as the
commissioner may prescribe;

(6) require individuals, copartnerships, companies,
associations, and corporations to furnish information concerning
their capital, funded or other debt, current assets and
liabilities, earnings, operating expenses, taxes, as well as all
other statements now required by law for taxation purposes;

(7) subpoena witnesses, at a time and place reasonable
under the circumstances, to appear and give testimony, and to
produce books, records, papers and documents for inspection and
copying relating to any matter which the commissioner may have
authority to investigate or determine;

(8) issue a subpoena which does not identify the person or
persons with respect to whose liability the subpoena is issued,
but only if (a) the subpoena relates to the investigation of a
particular person or ascertainable group or class of persons,
(b) there is a reasonable basis for believing that such person
or group or class of persons may fail or may have failed to
comply with any law administered by the commissioner, (c) the
information sought to be obtained from the examination of the
records (and the identity of the person or persons with respect
to whose liability the subpoena is issued) is not readily
available from other sources, (d) the subpoena is clear and
specific as to the information sought to be obtained, and (e)
the information sought to be obtained is limited solely to the
scope of the investigation. Provided further that the party
served with a subpoena which does not identify the person or
persons with respect to whose tax liability the subpoena is
issued shall have the right, within 20 days after service of the
subpoena, to petition the district court for the judicial
district in which lies the county in which that party is located
for a determination as to whether the commissioner of revenue
has complied with all the requirements in (a) to (e), and thus,
whether the subpoena is enforceable. If no such petition is
made by the party served within the time prescribed, the
subpoena shall have the force and effect of a court order;

(9) cause the deposition of witnesses residing within or
without the state, or absent therefrom, to be taken, upon notice
to the interested party, if any, in like manner that depositions
of witnesses are taken in civil actions in the district court,
in any matter which the commissioner may have authority to
investigate or determine;

(10) investigate the tax laws of other states and countries
and to formulate and submit to the legislature such legislation
as the commissioner may deem expedient to prevent evasions of
assessment and taxing laws, and secure just and equal taxation
and improvement in the system of assessment and taxation in this
state;

(11) consult and confer with the governor upon the subject
of taxation, the administration of the laws in regard thereto,
and the progress of the work of the Department of Revenue, and
furnish the governor, from time to time, such assistance and
information as the governor may require relating to tax matters;

(12) transmit to the governor, on or before the third
Monday in December of each even-numbered year, and to each
member of the legislature, on or before November 15 of each
even-numbered year, the report of the Department of Revenue for
the preceding years, showing all the taxable property in the
state and the value of the same, in tabulated form;

(13) inquire into the methods of assessment and taxation
and ascertain whether the assessors faithfully discharge their
duties, particularly as to their compliance with the laws
requiring the assessment of all property not exempt from
taxation;

(14) administer and enforce the assessment and collection
of state taxes and fees, including the use of any remedy
available to nongovernmental creditors, and, from time to time,
make, publish, and distribute rules for the administration and
enforcement of laws administered by the commissioner and state
tax laws. The rules have the force of law;

(15) prepare blank forms for the returns required by state
tax law and distribute them throughout the state, furnishing
them deleted text begin subject to charge deleted text end on application new text begin and without charge for ten
or fewer copies and maintain toll-free telephone access for
taxpayer assistance from the department for calls from locations
within the state new text end ;

(16) prescribe rules governing the qualification and
practice of agents, attorneys, or other persons representing
taxpayers before the commissioner. The rules may require that
those persons, agents, and attorneys show that they are of good
character and in good repute, have the necessary qualifications
to give taxpayers valuable services, and are otherwise competent
to advise and assist taxpayers in the presentation of their case
before being recognized as representatives of taxpayers. After
due notice and opportunity for hearing, the commissioner may
suspend and bar from further practice before the commissioner
any person, agent, or attorney who is shown to be incompetent or
disreputable, who refuses to comply with the rules, or who with
intent to defraud, willfully or knowingly deceives, misleads, or
threatens a taxpayer or prospective taxpayer, by words,
circular, letter, or by advertisement. This clause does not
curtail the rights of individuals to appear in their own behalf
or partners or corporations' officers to appear in behalf of
their respective partnerships or corporations;

(17) appoint agents as the commissioner considers necessary
to make examinations and determinations. The agents have the
rights and powers conferred on the commissioner to subpoena,
examine, and copy books, records, papers, or memoranda, subpoena
witnesses, administer oaths and affirmations, and take
testimony. In addition to administrative subpoenas of the
commissioner and the agents, upon demand of the commissioner or
an agent, the court administrator of any district court shall
issue a subpoena for the attendance of a witness or the
production of books, papers, records, or memoranda before the
agent for inspection and copying. Disobedience of a court
administrator's subpoena shall be punished by the district court
of the district in which the subpoena is issued, or in the case
of a subpoena issued by the commissioner or an agent, by the
district court of the district in which the party served with
the subpoena is located, in the same manner as contempt of the
district court;

(18) appoint and employ additional help, purchase supplies
or materials, or incur other expenditures in the enforcement of
state tax laws as considered necessary. The salaries of all
agents and employees provided for in this chapter shall be fixed
by the appointing authority, subject to the approval of the
commissioner of administration;

(19) execute and administer any agreement with the
secretary of the Treasury of the United States or a
representative of another state regarding the exchange of
information and administration of the tax laws;

(20) authorize the use of unmarked motor vehicles to
conduct seizures or criminal investigations pursuant to the
commissioner's authority; and

(21) exercise other powers and perform other duties
required of or imposed upon the commissioner of revenue by law.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2006.
new text end