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270C.09 OPINION OF ATTORNEY GENERAL; EFFECT.

The commissioner may in writing request the opinion of the attorney general upon any matter regarding the state revenue laws. Any written opinion of the attorney general upon any such matter rendered in response to such request shall have the force and effect of law unless and until overruled by a decision of the Tax Court or a court of competent jurisdiction.

Official Publication of the State of Minnesota
Revisor of Statutes