2007 Minnesota Statutes

16A.46 LOST OR DESTROYED WARRANT DUPLICATE; INDEMNITY.
The commissioner may issue a duplicate of an unpaid warrant to an owner if the owner
certifies that the original was lost or destroyed. The commissioner may require certification be
documented by affidavit. When the duplicate is issued, the original is void. The commissioner
may require an indemnity bond from the applicant to the state for double the amount of the
warrant for anyone damaged by the issuance of the duplicate. The commissioner may refuse
to issue a duplicate of an unpaid state warrant. If the commissioner acts in good faith the
commissioner is not liable, whether the application is granted or denied. For an unpaid refund or
rebate issued under a tax law administered by the commissioner of revenue that has been lost or
destroyed, an affidavit is not required for the commissioner to issue a duplicate if the duplicate is
issued to the same name and Social Security number as the original warrant and that information
is verified on a tax return filed by the recipient.
History: (74) RL s 36; 1955 c 863 s 9; 1973 c 492 s 14; 1984 c 628 art 2 s 1; 2000 c 490 art
13 s 2; 2003 c 112 art 1 s 11