2004 Minnesota Statutes

     270.059 Revenue Department service and recovery special 
  revenue fund. 

    A Revenue Department service and recovery special revenue 
 fund is created for the purpose of recovering the costs of 
 furnishing public government data and related services or 
 products, as well as recovering costs associated with collecting 
 local taxes on sales.  All money collected under this section is 
 deposited in the Revenue Department service and recovery special 
 revenue fund.  Money in the fund is appropriated to the 
 commissioner of revenue to reimburse the Department of Revenue 
 for the costs incurred in administering the tax law or providing 
 the data, service, or product.  Any monies paid to the 
 department as a criminal fine for a tax law violation that are 
 designated by the court to fund tax law enforcement are 
 appropriated to this fund. 

    HIST: 1991 c 345 art 1 s 83; 2003 c 127 art 14 s 2