Minnesota Statutes
Minn. Stat. § 270.06 (2026)
[Repealed]
✓ current as of May 2026
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MS 2004 [Repealed, 2005 c 151 art 1 s 117]
Notes of Decisions
Cited in 5
cases, 1973–2006 · leading case: U.S. West Material Resources, Inc. v. Comm'r of Revenue, 511 N.W.2d 17 (Minn. 1994).
U.S. West Material Resources, Inc. v. Comm'r of Revenue, 511 N.W.2d 17 (Minn. 1994). “38 (1992); Minn.Stat. § 270.06. Although this court is not bound by an agency's interpretation of its governing statute, this court generally accords great weight to an agency construction of a statute.”
Luther v. Comm'r of Revenue, 588 N.W.2d 502 (Minn. 1999). “” See Minn. Stat. § 270.06 (13) (1990). Consequently, the transit rule, a rule properly promulgated by the commissioner and, accordingly, having *508 the force of law, is subject to the same rules of construction as a statute.”
Burlington N. R.R. v. James, 725 F. Supp. 1058 (D. Minnesota 1989). “John James, the Commissioner of the Department of Revenue of the State of Minnesota (Commissioner), exercises general supervision over the administration of the tax laws of the State of Minnesota pursuant to Minn.Stat. § 270.06(1). 7. The Commissioner is charged by Minnesota…”
Indep. Sch. Dist. No. 99 v. Comm'r of Taxation, 211 N.W.2d 886 (Minn. 1973). “6, provides: “The commissioner of taxation shall raise or lower the assessed valuation of any real or personal property, including the power to raise or lower the assessed valuation of the real or personal property of any individual, copartnership, company, association, or…”
Wilson v. Comm'r of Revenue, 707 N.W.2d 695 (Minn. 2006). “…fine by this court, was in compliance with the commissioner's statutory duty to enforce existing tax laws. See Minn. Stat. § 270.06 (2004).”
— Minn. Stat. § 270.06(1) — 2 cases
Burlington N. R.R. v. James, 725 F. Supp. 1058 (D. Minnesota 1989). “John James, the Commissioner of the Department of Revenue of the State of Minnesota (Commissioner), exercises general supervision over the administration of the tax laws of the State of Minnesota pursuant to Minn.Stat. § 270.06(1). 7. The Commissioner is charged by Minnesota…”
Indep. Sch. Dist. No. 99 v. Comm'r of Taxation, 211 N.W.2d 886 (Minn. 1973). “6, provides: “The commissioner of taxation shall raise or lower the assessed valuation of any real or personal property, including the power to raise or lower the assessed valuation of the real or personal property of any individual, copartnership, company, association, or…”
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