{"data":{"id":"us-mn/minn.-stat.-270c.302","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.302","heading":"RETURNS, OTHER FORMS; WHERE FILED.","body":"Returns and other forms required to be filed under a law administered by the commissioner must be filed at the commissioner's office in St. Paul, or such other place as the commissioner may designate.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","TAX ADMINISTRATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.302","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"c7c6dabaf2db408139c60f802fe4c0af7fab648cf3b45326cbb9fff9ddde45c1","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.301","next":"us-mn/minn.-stat.-270c.304"},"notice":"GroundRules: Original legal text. Not legal advice."}