No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any claim or proceeding pending in the Tax Court at the time of termination. No judge, referee, or employee shall, at any time after the termination of the office or employment, act as counsel, attorney, or agent in connection with any claim or proceeding of which the person terminated has knowledge which was acquired in the course of a term of office or employment in the Tax Court. Any violation of the provisions of this section shall be a gross misdemeanor.
(2362-27) 1939 c 431 art 6 s 27; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 23,29; 1986 c 444; 1989 c 324 s 19; 1Sp2017 c 1 art 8 s 4
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Section 271.01 — Creation Of Tax Court; Jurisdiction.
Section 271.04 — Hearings; Venue.
Section 271.05 — Power To Review.
Section 271.06 — Appeals From Orders.
Section 271.07 — Stenographic Report; Transcript.
Section 271.08 — Findings Of Fact; Decision, Entry Of Judgment.
Section 271.09 — Appeals And Reviews.
Section 271.10 — Review By Supreme Court.
Section 271.12 — When Order Effective.
Section 271.13 — Power To Compel Attendance Of Witnesses.
Section 271.15 — Who May Administer Oaths.
Section 271.17 — Filing Officers.
Section 271.18 — Ex-judges Not To Represent Clients; Exception; Violation.
Section 271.19 — Costs And Disbursements.