1999 Minnesota Statutes

     287.37 Investigations and assessments. 

    The commissioner of revenue may investigate and examine 
 persons and transactions that are subject to this chapter using 
 the powers and authorities granted in chapters 270 and 289A.  
 The commissioner may issue orders of assessment under chapter 
 289A, and enforce collection of unpaid tax or penalty amounts, 
 including interest, under the authority of chapter 270.  All tax 
 amounts collected by the commissioner must be apportioned under 
 section 287.12.  The commissioner's expenses under this section 
 are not expenses of administration under section 287.33.  All 
 data and information made available to the commissioner under 
 this section is public except for investigative data covered by 
 section 270B.03, subdivision 6. 

    HIST: 1996 c 471 art 3 s 32