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The Tax Court and each judge of the tax court shall, respectively, have power to subpoena
and compel the attendance of witnesses and the production of books, records, papers, and
documents at any hearing or investigation at any place within the state in any matter within the
scope of their authority, and shall also have power to administer oaths to witnesses and to take
testimony under oath. Disobedience of an order of the Tax Court or any subpoena or refusal by
any witness to be sworn or to testify upon any material matter at any such hearing or investigation
shall be punishable in like manner as a contempt of the district court, in proceedings instituted
upon complaint of the authority issuing the order or subpoena in the district court of the county
where the order was made or the subpoena was made returnable. Subpoenas for witnesses or the
production of documentary evidence shall be issued at the request of any party to the proceeding.
Subpoenas may be signed by a judge of the tax court or the court administrator of the Tax Court
on behalf of the Tax Court, as the case may be.
History: (2362-22) 1939 c 431 art 6 s 22; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78;
1977 c 307 s 20,29; 1Sp1986 c 3 art 1 s 82; 1989 c 324 s 16

Official Publication of the State of Minnesota
Revisor of Statutes