2002 Minnesota Statutes

     16A.46 Lost or destroyed warrant duplicate; indemnity. 

    The commissioner may issue a duplicate to an owner if the 
 loss or destruction of an unpaid warrant is documented by 
 affidavit.  When the duplicate is issued, the original is void.  
 The commissioner may require an indemnity bond from the 
 applicant to the state for double the amount of the warrant for 
 anyone damaged by the issuance of the duplicate.  The 
 commissioner may refuse to issue a duplicate of an unpaid state 
 warrant.  If the commissioner acts in good faith the 
 commissioner is not liable, whether the application is granted 
 or denied.  For an unpaid refund or rebate issued under a tax 
 law administered by the commissioner of revenue that has been 
 lost or destroyed, an affidavit is not required for the 
 commissioner to issue a duplicate if the duplicate is issued to 
 the same name and social security number as the original warrant 
 and that information is verified on a tax return filed by the 
 recipient. 

    HIST: (74) RL s 36; 1955 c 863 s 9; 1973 c 492 s 14; 1984 c 
 628 art 2 s 1; 2000 c 490 art 13 s 2