Minnesota § 287.37 - COMMISSIONER'S POWERS; DATA CLASSIFICATION
Full text of Minnesota Minnesota Statutes § 287.37 — COMMISSIONER'S POWERS; DATA CLASSIFICATION, with citation guidance and answers to common questions.
§ 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
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 287.37
What does Minnesota Statutes § 287.37 cover?
Section 287.37 ("COMMISSIONER'S POWERS; DATA CLASSIFICATION") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 287.37?
A common citation format is "Minnesota Statutes § 287.37" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 287.37 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.