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8.30 Compromise of tax claims.

Notwithstanding any other provisions of law to the contrary, the attorney general shall have authority to compromise taxes, penalties, and interest in any case referred to the attorney general, whether reduced to judgment or not, where, in the attorney general's opinion, it shall be in the best interests of the state to do so. A compromise of a tax debt shall be in such form as the attorney general shall prescribe and shall be in writing signed by the attorney general, the taxpayer or taxpayer's representative, and the commissioner of revenue.

HIST: 1969 c 230 s 1; 1973 c 582 s 3; 1986 c 444; 1997 c 84 art 6 s 1