2006 Minnesota Statutes

287.37 COMMISSIONER'S POWERS; DATA CLASSIFICATION.
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 270C and 289A.
The audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters
270C and 289A apply to the taxes imposed by this chapter. 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.
History: 1996 c 471 art 3 s 32; 2005 c 151 art 2 s 7