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SF 3501

as introduced - 89th Legislature (2015 - 2016) Posted on 04/12/2016 11:25am

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 2014, section 271.18.

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

Section 1.

Minnesota Statutes 2014, 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 in deleted text begin the department of revenue or indeleted text end 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 following final enactment.
 new text end