Minn. Stat. § 270C.06 : TAXATION, SUPERVISION, DATA PRACTICES — DEPARTMENT OF REVENUE —GENERAL POWERS — RULEMAKING AUTHORITY

The commissioner shall, from time to time, make, publish, and distribute rules for the administration and enforcement of state revenue laws. The rules have the force of law.

Minn. Stat. § 270C.06

2005 c 151 art 1 s 7

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