{"data":{"id":"us-mn/minn.-stat.-270c.06","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.06","heading":"RULEMAKING AUTHORITY.","body":"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.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","GENERAL POWERS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.06","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"0b89f47489cebb521246b2c106f74d66cf31d70e97d9bc4a2487692d738e0932","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.055","next":"us-mn/minn.-stat.-270c.07"},"notice":"GroundRules: Original legal text. Not legal advice."}