1999 Minnesota Statutes

     8.30 Compromise of tax claims. 

    Notwithstanding any other provisions of law to the 
 contrary, the attorney general shall have authority to 
 compromise taxes, penalties, and interest in any case referred 
 to the attorney general, whether reduced to judgment or not, 
 where, in the attorney general's opinion, it shall be in the 
 best interests of the state to do so.  A compromise of a tax 
 debt shall be in such form as the attorney general shall 
 prescribe and shall be in writing signed by the attorney 
 general, the taxpayer or taxpayer's representative, and the 
 commissioner of revenue.  

    HIST: 1969 c 230 s 1; 1973 c 582 s 3; 1986 c 444; 1997 c 84 
 art 6 s 1