270.0601 Tax court appeals.
The powers of examination, investigation, and subpoena, and the power to administer oaths and take testimony granted to the commissioner of revenue and officers and employees of the department of revenue in section 270.06 do not apply to a matter that has been appealed to the tax court.
HIST: 1989 c 324 s 3
Official Publication of the State of Minnesota
Revisor of Statutes