Minnesota Statutes

Minn. Stat. § 15C.03 (2026)

Exclusion

✓ current as of May 2026

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This chapter does not apply to claims, records, or statements made under portions of Minnesota Statutes relating to taxation.

Notes of Decisions

Cited in 2 cases, 2017–2018 · leading case: Phone Recovery Servs., LLC v. Qwest Corp., 919 N.W.2d 315 (Minn. 2018).

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Phone Recovery Servs., LLC v. Qwest Corp., 919 N.W.2d 315 (Minn. 2018). · cites it 63× “Because the MFCA does not allow qui tam actions based on "claims, records, or statements made under portions of Minnesota Statutes relating to taxation," Minn. Stat. § 15C.03 (2016), respondents jointly moved for dismissal, asserting that the 911, TAM, and TAP charges are all…”

Phone Recovery Servs., LLC v. Qwest Corp., 901 N.W.2d 185 (Minn. Ct. App. 2017). · cites it 15× “the entry of judgment, appellant Phone Recovery Services LLC argues that the district court erred by relying on Minn. Stat. § 15C.03 in dismissing the amended complaint.”

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