Notwithstanding any other provisions of law to the contrary, the attorney general shall have authority to compromise taxes, fees, surcharges, assessments, penalties, and interest in all cases, whether reduced to judgment or not, where the debt is being reduced by an amount exceeding $50,000 and, in the attorney general's opinion, it shall be in the best interests of the state to do so. Such a compromise must be in a form prescribed by the attorney general and shall be in writing signed by the attorney general, the taxpayer or taxpayer's representative, and the commissioner of revenue. Compromises of such debts in cases where the debt is being reduced by an amount of $50,000 or less are governed by section 16D.15.
1969 c 230 s 1; 1973 c 582 s 3; 1986 c 444; 1997 c 84 art 6 s 1; 2000 c 490 art 13 s 1; 2003 c 127 art 14 s 1
Structure Minnesota Statutes
Chapters 4 - 9 — Constitutional Offices And Duties
Section 8.02 — Deputies, Assistants.
Section 8.025 — Part-time Special Attorneys, Payment On Hourly Basis.
Section 8.05 — Forms Prepared; Opinions.
Section 8.06 — Attorney For State Officers, Boards, Or Commissions; Employ Counsel.
Section 8.065 — Private Attorney Contracts.
Section 8.07 — Opinions: Questions Of Public Importance; Public Schools.
Section 8.09 — Claims Of State Against United States; Retain Counsel.
Section 8.10 — Compensation Of Attorneys.
Section 8.11 — Bringing Action To Recover On Bonds.
Section 8.12 — Solicitor General; Duties.
Section 8.13 — Contest Of Barriers On Dairy Products.
Section 8.14 — Actions Challenging State Expenditures; Intervention.
Section 8.15 — Attorney General Costs.
Section 8.16 — Attorney General; Administrative Subpoenas.
Section 8.20 — Delegation Of Contract Review.
Section 8.30 — Compromise Of Tax And Fee Claims.
Section 8.31 — Additional Duties Of Attorney General.
Section 8.32 — Consumer Affairs.
Section 8.33 — Representation Of Consumer And Small Business Interest In Public Utility Matters.