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    Subdivision 1. Powers and duties. The commissioner shall have and exercise the following
powers and duties:
(1) administer and enforce the assessment and collection of taxes;
(2) make determinations, corrections, and assessments with respect to taxes, including
interest, additions to taxes, and assessable penalties;
(3) use statistical or other sampling techniques consistent with generally accepted auditing
standards in examining returns or records and making assessments;
(4) investigate the tax laws of other states and countries, and formulate and submit to the
legislature such legislation as the commissioner may deem expedient to prevent evasions of
state revenue laws and to secure just and equal taxation and improvement in the system of state
revenue laws;
(5) consult and confer with the governor upon the subject of taxation, the administration
of the laws in regard thereto, and the progress of the work of the department, and furnish the
governor, from time to time, such assistance and information as the governor may require relating
to tax matters;
(6) execute and administer any agreement with the secretary of the treasury or the Bureau of
Alcohol, Tobacco, Firearms, and Explosives in the Department of Justice of the United States
or a representative of another state regarding the exchange of information and administration
of the state revenue laws;
(7) require town, city, county, and other public officers to report information as to the
collection of taxes received from licenses and other sources, and such other information as may
be needful in the work of the commissioner, in such form as the commissioner may prescribe;
(8) authorize the use of unmarked motor vehicles to conduct seizures or criminal
investigations pursuant to the commissioner's authority; and
(9) exercise other powers and authority and perform other duties required of or imposed upon
the commissioner by law.
    Subd. 2. 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.
History: 2005 c 151 art 1 s 3; 2006 c 253 s 14

Official Publication of the State of Minnesota
Revisor of Statutes