1998 Minnesota Statutes

     270.083 Commissioner of revenue to examine; attorney 
  general to institute actions.  

    The commissioner of revenue, at least once a year, so far 
 as practicable, shall visit all railroad and other corporations 
 and companies which are required by law to pay taxes to the 
 state upon a gross earnings basis, examine their books of 
 account and all other records and papers bearing upon or 
 evidencing their gross earnings upon which, under the law, taxes 
 should be paid in this state; and on discovery of errors and 
 omissions in their gross earnings, as reported by such 
 companies, the commissioner shall certify the amount of such 
 omitted earnings, together with the additional taxes and 
 penalties due for collection as provided by law.  All evasions 
 and violations of the law in respect to such gross earnings 
 taxes that are discovered shall be reported to the governor and 
 the attorney general.  The commissioner of revenue and the 
 attorney general shall institute such proceedings as the law and 
 the public interest require.  

    HIST: (3282) 1913 c 555 s 9; 1945 c 348 s 1; 1973 c 582 s 3; 
 1986 c 444