Interpretive opinions issued by the commissioner pursuant to Minnesota Statutes 1973 Supplement, section 80C.18 shall be applicable only to the transaction identified in the request thereafter, and may not be relied upon in connection with any other transaction. The burden of proving an exemption or exception to any definition is upon the person claiming it. Therefore, the request shall clearly set forth the basis upon which nonapplicability of the act is contended and shall be accompanied by all pertinent documentation.
MS s 80C.18
September 14, 2007