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    Subdivision 1. Powers of commissioner. For the purpose of determining the correctness of
any statement, the commissioner shall have the power to examine or cause to be examined any
books, papers, records, or memoranda relevant to the determination of the net tax capacity of
flight property as herein provided, including the airline company's retained copy of any return or
statement made to the United States of America or any state for any year, whether such books,
papers, records, or memoranda are the property of or in the possession of the airline company or
any other person. The commissioner shall have the right to inspect the originals of such reports
with or without obtaining copies from the company. The commissioner shall have further power
to require the attendance of any airline company or other person having knowledge or information
in the premises, to compel the production of books, papers, records, or memoranda by persons so
required to attend, to take testimony on matters material to such determination and to administer
oaths or affirmations.
    Subd. 2. Appointments of others; powers of subpoena. For the purpose of making such
examinations, the commissioner may appoint such persons as the commissioner may deem
necessary. Such persons shall have the rights and powers with reference to the examining of
books, papers, records, or memoranda, and with reference to the subpoenaing of witnesses,
administering of oaths and affirmations, and taking of testimony, which are conferred upon the
commissioner hereby. The court administrator of any court of record, upon demand of any such
person, shall issue a subpoena for the attendance of any witness or the production of any books,
papers, records, or memoranda before such person. The commissioner may also issue subpoenas
for the appearance of witnesses before the commissioner or before such persons. Disobedience of
subpoenas so issued shall be punished by the district court of the district in which the subpoena is
issued as for a contempt of the district court.
    Subd. 3. Assessment on available information. If any airline company shall refuse or
neglect to make the statement required by this section to the commissioner, or shall refuse or
neglect to permit an inspection and examination of its property, its records, books, accounts
or other papers when requested by the commissioner, or shall refuse or neglect to appear
before the commissioner or a person appointed under subdivision 2 when required so to do,
the commissioner shall assess the tax provided for by sections 270.071 to 270.079 against the
airline company according to the commissioner's best judgment on available information, and
such airline company shall be estopped to question or impeach the action or determination of the
commissioner, except upon proof of fraud on the part of the commissioner; and the commissioner
may add to the assessment a penalty not exceeding ten percent of the assessment.
History: 1945 c 418 s 4; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1988 c 719 art 5 s 84; 1989 c
329 art 13 s 20