Minnesota § 287.37 COMMISSIONER'S POWERS; DATA CLASSIFICATION

Minnesota Statutes

§ 287.37 — COMMISSIONER'S POWERS; DATA CLASSIFICATION

Minnesota § 287.37

PartPROPERTY TAXES

Ch. 287MORTGAGE REGISTRY TAX; DEED TAX

This text of Minnesota § 287.37 (COMMISSIONER'S POWERS; DATA CLASSIFICATION) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 287.37 (2026).

Text

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 section287.12. The commissioner's expenses under this section are not expenses of administration under section287.33. All data and information made available to the commissioner under this section is public except for investigative data covered by section270B.03, subdivision 6.

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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 section287.12. The commissioner's expenses under this section are not expenses of administration under section287.33. All data and information made available to the commissioner under this section is public except for investigative data covered by section270B.03, subdivision 6.