1999 Minnesota Statutes

     270.084 Transfers.  

    Subdivision 1.    Transfer of duties.  All the powers 
 and duties and functions conferred by law upon the public 
 examiner in respect to auditing railroads and other corporations 
 for determining gross earnings tax liability, at the time of 
 passage of Laws 1945, chapter 348, shall hereafter be exercised, 
 performed, and administered by the commissioner of revenue.  

    Subd. 2.    Transfer of records.  The public examiner 
 shall transfer and deliver to the commissioner of revenue all 
 contracts, books, maps, plans, papers, records, and property of 
 every description within the public examiner's jurisdiction or 
 control, and shall also transfer thereto any or all employees 
 engaged in the exercise of such functions, powers or duties 
 pertaining to the auditing of railroads and other corporations 
 paying gross earnings taxes.  The commissioner of revenue is 
 hereby authorized to take possession of said property, and shall 
 take charge of said employees and shall employ them in the 
 exercise of their respective functions, powers and duties 
 transferred as aforesaid, without reduction of compensation, 
 subject to change or termination of employment or compensation 
 as may be otherwise provided by law.  

    HIST: 1945 c 348 s 2,3; 1973 c 582 s 3; 1986 c 444