{"data":{"id":"us-mn/minn.-stat.-270c.346","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.346","heading":"ERRONEOUS REMITTANCES.","body":"If a remittance is erroneously made payable to the commissioner and the commissioner had knowledge that the proper payee is a state or local official of this state, the commissioner may endorse such remittance to the proper state or local official. The commissioner is also authorized to return a remittance if the records indicate that it has been erroneously submitted.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","TAX ADMINISTRATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.346","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"edf3d9c3a1abb5a0566fcf9695699f0a809bd525e822c1a632f79c3b2cd5811a","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.345","next":"us-mn/minn.-stat.-270c.347"},"notice":"GroundRules: Original legal text. Not legal advice."}