Minnesota Statutes

Minn. Stat. § 270C.04 (2026)

Use Of Information

✓ current as of May 2026
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Notwithstanding the provisions of any other law, the commissioner may use any and all information in the commissioner's possession, or to which the commissioner has access, to insure equal and consistent application and enforcement of all state revenue laws. This section shall not be construed as granting to the commissioner any power to release any information outside the department.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Conga Corp., d/b/a Conga Latin Bistro v. Comm'r of Revenue, Relator., 868 N.W.2d 41 (Minn. 2015).
Conga Corp., d/b/a Conga Latin Bistro v. Comm'r of Revenue, Relator., 868 N.W.2d 41 (Minn. 2015). · cites it 2× “See also Minn. Stat. § 270C.04 (2014) (authorizing the Commissioner to “use any and all information in the commissioner’s possession, or to which the commissioner has access, to insure equal and consistent application and enforcement of all state revenue laws”).”
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