2004 Minnesota Statutes

     297D.14 Investigatory powers. 

    For the purpose of determining the correctness of any 
 return, determining the amount of tax that should have been 
 paid, determining whether or not the tax obligor should have 
 made a return or paid taxes, or collecting any taxes under this 
 chapter, the commissioner may examine, or cause to be examined, 
 any books, papers, records, or memoranda, that may be relevant 
 to making such determinations, whether the books, papers, 
 records, or memoranda, are the property of or in the possession 
 of the tax obligor or another person.  The commissioner may 
 require the attendance of any person having knowledge or 
 information that may be relevant, compel the production of 
 books, papers, records, or memoranda by persons required to 
 attend, take testimony on matters material to the determination, 
 and administer oaths or affirmations.  Upon demand of the 
 commissioner or any examiner or investigator, the court 
 administrator of any court shall issue a subpoena for the 
 attendance of a witness or the production of books, papers, 
 records, and memoranda.  The commissioner may also issue 
 subpoenas.  Disobedience of subpoenas issued under this chapter 
 is punishable by the district court of the district in which the 
 subpoena is issued, or, if the subpoena is issued by the 
 commissioner, by the district court of the district in which the 
 party served with the subpoena is located, in the same manner as 
 contempt of district court. 

    HIST: 1986 c 470 s 17; 1991 c 291 art 9 s 42