Bill Text: MN HF1778 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Multistate Tax Commission audit participation authorized.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-15 - Introduction and first reading, referred to Taxes [HF1778 Detail]
Download: Minnesota-2013-HF1778-Introduced.html
1.2relating to taxation; authorizing participation in audits performed by the
1.3Multistate Tax Commission;amending Minnesota Statutes 2012, section
1.4270C.03, subdivision 1; repealing Minnesota Statutes 2012, sections 290.171;
1.5290.173; 290.174.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 270C.03, subdivision 1, is amended to read:
1.8 Subdivision 1. Powers and duties. The commissioner shall have and exercise
1.9the following powers and duties:
1.10 (1) administer and enforce the assessment and collection of taxes;
1.11 (2) make determinations, corrections, and assessments with respect to taxes,
1.12including interest, additions to taxes, and assessable penalties;
1.13 (3) use statistical or other sampling techniques consistent with generally accepted
1.14auditing standards in examining returns or records and making assessments;
1.15 (4) investigate the tax laws of other states and countries, and formulate and submit
1.16to the legislature such legislation as the commissioner may deem expedient to prevent
1.17evasions of state revenue laws and to secure just and equal taxation and improvement in
1.18the system of state revenue laws;
1.19 (5) consult and confer with the governor upon the subject of taxation, the
1.20administration of the laws in regard thereto, and the progress of the work of the
1.21department, and furnish the governor, from time to time, such assistance and information
1.22as the governor may require relating to tax matters;
1.23 (6) execute and administer any agreement with the secretary of the treasury or the
1.24Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice of the
2.1United States or a representative of another state regarding the exchange of information
2.2and administration of the state revenue laws;
2.3 (7) require town, city, county, and other public officers to report information as to the
2.4collection of taxes received from licenses and other sources, and such other information
2.5as may be needful in the work of the commissioner, in such form as the commissioner
2.6may prescribe;
2.7 (8) authorize the use of unmarked motor vehicles to conduct seizures or criminal
2.8investigations pursuant to the commissioner's authority;
2.9 (9) authorize the participation in audits performed by the Multistate Tax Commission.
2.10For the purposes of chapter 270B, the Multistate Tax Commission will be considered to be
2.11a state for the purposes of auditing corporate sales, excise, and income tax returns.
2.12 (10) maintain toll-free telephone access for taxpayer assistance for calls from
2.13locations within the state; and
2.14(10) (11) exercise other powers and authority and perform other duties required of or
2.15imposed upon the commissioner by law.
2.16EFFECTIVE DATE.This section is effective the day following final enactment.
2.17 Sec. 2. REPEALER.
2.18Minnesota Statutes 2012, sections 290.171; 290.173; and 290.174, are repealed.
2.19EFFECTIVE DATE.This section is effective the day following final enactment.
1.3Multistate Tax Commission;amending Minnesota Statutes 2012, section
1.4270C.03, subdivision 1; repealing Minnesota Statutes 2012, sections 290.171;
1.5290.173; 290.174.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 270C.03, subdivision 1, is amended to read:
1.8 Subdivision 1. Powers and duties. The commissioner shall have and exercise
1.9the following powers and duties:
1.10 (1) administer and enforce the assessment and collection of taxes;
1.11 (2) make determinations, corrections, and assessments with respect to taxes,
1.12including interest, additions to taxes, and assessable penalties;
1.13 (3) use statistical or other sampling techniques consistent with generally accepted
1.14auditing standards in examining returns or records and making assessments;
1.15 (4) investigate the tax laws of other states and countries, and formulate and submit
1.16to the legislature such legislation as the commissioner may deem expedient to prevent
1.17evasions of state revenue laws and to secure just and equal taxation and improvement in
1.18the system of state revenue laws;
1.19 (5) consult and confer with the governor upon the subject of taxation, the
1.20administration of the laws in regard thereto, and the progress of the work of the
1.21department, and furnish the governor, from time to time, such assistance and information
1.22as the governor may require relating to tax matters;
1.23 (6) execute and administer any agreement with the secretary of the treasury or the
1.24Bureau of Alcohol, Tobacco, Firearms and Explosives in the Department of Justice of the
2.1United States or a representative of another state regarding the exchange of information
2.2and administration of the state revenue laws;
2.3 (7) require town, city, county, and other public officers to report information as to the
2.4collection of taxes received from licenses and other sources, and such other information
2.5as may be needful in the work of the commissioner, in such form as the commissioner
2.6may prescribe;
2.7 (8) authorize the use of unmarked motor vehicles to conduct seizures or criminal
2.8investigations pursuant to the commissioner's authority;
2.9 (9) authorize the participation in audits performed by the Multistate Tax Commission.
2.10For the purposes of chapter 270B, the Multistate Tax Commission will be considered to be
2.11a state for the purposes of auditing corporate sales, excise, and income tax returns.
2.12 (10) maintain toll-free telephone access for taxpayer assistance for calls from
2.13locations within the state; and
2.14
2.15imposed upon the commissioner by law.
2.16EFFECTIVE DATE.This section is effective the day following final enactment.
2.17 Sec. 2. REPEALER.
2.18Minnesota Statutes 2012, sections 290.171; 290.173; and 290.174, are repealed.
2.19EFFECTIVE DATE.This section is effective the day following final enactment.
