Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270C.055. Criminal investigations, referral, and information disclosure

Subdivision 1. Requesting assistance. If the commissioner has reason to believe that a criminal violation of the state revenue laws or chapter 349 has occurred, the commissioner may request the attorney general or the prosecuting authority of any county to assist in a criminal investigation.

Subd. 2. Referral for prosecution. If a proceeding is referred to a prosecuting authority, and the prosecuting authority fails to issue or cause to be issued an indictment or criminal complaint within 30 days after the referral by the commissioner, the attorney general may conduct the proceeding.

Subd. 3. Authority to disclose information. The commissioner may disclose information to the prosecuting authority and attorney general pursuant tosection 270B.05, subdivision 2, clause (1).