{"data":{"id":"us-mn/minn.-stat.-270c.10","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.10","heading":"EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY.","body":"An employee of the department may not, for a period of one year after the employee's employment has terminated, act as counsel, attorney, or agent for a taxpayer in connection with a claim or proceeding pending in the department. An employee of the department may not act as counsel, attorney, or agent for a taxpayer at any time after termination of employment in connection with a claim or proceeding of which the person has knowledge that was acquired during the term of employment. A violation of this section is a gross misdemeanor.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","GENERAL POWERS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.10","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"1aa2b6ac19e06ced4f8b0e6bae7fb47002b2440cfc805a22fa27d5d1ade49418","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.09","next":"us-mn/minn.-stat.-270c.101"},"notice":"GroundRules: Original legal text. Not legal advice."}