The commissioner may in writing request the opinion of the attorney general upon any matter regarding the state revenue laws. Any written opinion of the attorney general upon any such matter rendered in response to such request shall have the force and effect of law unless and until overruled by a decision of the Tax Court or a court of competent jurisdiction.
Minn. Stat. § 270C.09
OPINION OF ATTORNEY GENERAL; EFFECT.
2005 c 151 art 1 s 10
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.