2003 Minnesota Statutes

     270.02 Department of Revenue; commissioner of revenue. 

    Subdivision 1.    Powers and duties.  The name of the 
 Department of Taxation is changed to the Department of Revenue.  
 The name of the commissioner of taxation is changed to the 
 commissioner of revenue.  Subject to the provisions of Laws 
 1973, chapter 582 and other applicable laws, the Department of 
 Revenue with its commissioner and other officers shall continue 
 to exercise all the powers and duties vested in, or imposed upon 
 its commissioner as existing and constituted immediately prior 
 to July 1, 1973. 

    Subd. 2.    Terms.  The commissioner of revenue shall 
 be appointed by the governor under the provisions of section 
 15.06.  The commissioner shall be selected on the basis of 
 ability and experience in the field of tax administration and 
 without regard to political affiliations. 

    Subd. 3.    Powers, organization, assistants.  Subject 
 to the provisions of this chapter and other applicable laws the 
 commissioner shall have power to organize the department with 
 such divisions and other agencies as the commissioner deems 
 necessary and to appoint one deputy commissioner, a department 
 secretary, directors of divisions, and such other officers, 
 employees, and agents as the commissioner may deem necessary to 
 discharge the functions of the department, define the duties of 
 such officers, employees, and agents, and delegate to them any 
 of the commissioner's powers or duties, subject to the 
 commissioner's control and under such conditions as the 
 commissioner may prescribe.  Appointments to exercise delegated 
 power to sign documents which require the signature of the 
 commissioner or a delegate by law shall be by written order 
 filed with the secretary of state. 

    Subd. 3a.    Mission; efficiency.  It is part of the 
 department's mission that within the department's resources the 
 commissioner shall endeavor to: 

    (1) prevent the waste or unnecessary spending of public 
 money; 

    (2) use innovative fiscal and human resource practices to 
 manage the state's resources and operate the department as 
 efficiently as possible; 

    (3) coordinate the department's activities wherever 
 appropriate with the activities of other governmental agencies; 

    (4) use technology where appropriate to increase agency 
 productivity, improve customer service, increase public access 
 to information about government, and increase public 
 participation in the business of government; 

    (5) utilize constructive and cooperative labor-management 
 practices to the extent otherwise required by chapters 43A and 
 179A; 

    (6) report to the legislature on the performance of agency 
 operations and the accomplishment of agency goals in the 
 agency's biennial budget according to section 16A.10, 
 subdivision 1; and 

    (7) recommend to the legislature appropriate changes in law 
 necessary to carry out the mission and improve the performance 
 of the department. 

    Subd. 4.    Department seal.  The Department of Revenue 
 shall have a seal engraved with the words, "State of Minnesota, 
 Department of Revenue."  Such seal may be used to authenticate 
 the official acts of the commissioner or any other members of 
 the department, but the failure to use the seal shall not 
 invalidate any such acts.  Duplicate seals may be provided for 
 the use of directors of divisions or other members of the 
 department. 

    HIST: (2362-2) 1939 c 431 art 6 s 2; 1949 c 739 s 3; 1951 c 
 478 s 1; 1951 c 713 s 30; 1965 c 45 s 48; 1965 c 698 s 3; 1969 c 
 1129 art 8 s 8; 1973 c 582 s 1; 1976 c 134 s 78; 1977 c 305 s 
 32,33; 1977 c 307 s 29; 1979 c 50 s 26; 1986 c 444; 1995 c 248 
 art 11 s 20; 1997 c 84 art 6 s 3; 1998 c 366 s 66