1998 Minnesota Statutes

     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 assessments and fees 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 subject to charge on application; 

    (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 disbar 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) administer and enforce the provisions of sections 
 325D.30 to 325D.42, the Minnesota Unfair Cigarette Sales Act; 

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

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

    HIST: (2364) 1907 c 408 s 1; 1943 c 199 s 1; 1945 c 599 s 1; 
 1971 c 670 s 1; 1973 c 123 art 5 s 7; 1973 c 582 s 3; 1974 c 406 
 s 66; 1977 c 203 s 5; 1979 c 303 art 10 s 4; 1980 c 423 s 2; 
 1982 c 523 art 2 s 2; 1983 c 180 s 1; 1985 c 248 s 70; 1986 c 
 444; 1989 c 277 art 1 s 6; 1990 c 480 art 2 s 1; 1993 c 375 art 
 10 s 7; 1994 c 510 art 6 s 2; 1998 c 300 art 3 s 2