2002 Minnesota Statutes

     8.30 Compromise of tax and fee claims. 

    Notwithstanding any other provisions of law to the 
 contrary, the attorney general shall have authority to 
 compromise taxes, fees, surcharges, assessments, penalties, and 
 interest in any case referred to the attorney general by the 
 commissioner of revenue, 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.  Such a compromise must be 
 in a form prescribed by the attorney general 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; 2000 c 490 art 13 s 1