1.1    .................... moves to amend S.F. No. 1997, the unofficial engrossment UES1997-1,
1.2as follows:
1.3Page 59, after line 26 insert:

1.4    "Sec. 80. Minnesota Statutes 2006, section 270C.03, subdivision 1, is amended to read:
1.5    Subdivision 1. Powers and duties. The commissioner shall have and exercise
1.6the following powers and duties:
1.7    (1) administer and enforce the assessment and collection of taxes;
1.8    (2) make determinations, corrections, and assessments with respect to taxes,
1.9including interest, additions to taxes, and assessable penalties;
1.10    (3) use statistical or other sampling techniques consistent with generally accepted
1.11auditing standards in examining returns or records and making assessments;
1.12    (4) investigate the tax laws of other states and countries, and formulate and submit
1.13to the legislature such legislation as the commissioner may deem expedient to prevent
1.14evasions of state revenue laws and to secure just and equal taxation and improvement in
1.15the system of state revenue laws;
1.16    (5) consult and confer with the governor upon the subject of taxation, the
1.17administration of the laws in regard thereto, and the progress of the work of the
1.18department, and furnish the governor, from time to time, such assistance and information
1.19as the governor may require relating to tax matters;
1.20    (6) execute and administer any agreement with the secretary of the treasury or the
1.21Bureau of Alcohol, Tobacco, Firearms, and Explosives in the Department of Justice of the
1.22United States or a representative of another state regarding the exchange of information
1.23and administration of the state revenue laws;
1.24    (7) require town, city, county, and other public officers to report information as to the
1.25collection of taxes received from licenses and other sources, and such other information
1.26as may be needful in the work of the commissioner, in such form as the commissioner
1.27may prescribe;
2.1    (8) authorize the use of unmarked motor vehicles to conduct seizures or criminal
2.2investigations pursuant to the commissioner's authority; and
2.3    (9) maintain toll-free telephone access for taxpayer assistance for calls from
2.4locations within the state; and
2.5    (10) exercise other powers and authority and perform other duties required of or
2.6imposed upon the commissioner by law.
2.7EFFECTIVE DATE.This section is effective January 1, 2008.

2.8    Sec. 81. [270C.21] TAXPAYER ASSISTANCE GRANTS.
2.9    When the commissioner awards grants to nonprofit organizations to coordinate,
2.10facilitate, encourage, and aid in the provision of taxpayer assistance services, the
2.11commissioner must provide public notice of the grants in a timely manner so that the
2.12grant process is completed and grants are awarded by October 1, in order for recipient
2.13organizations to adequately plan expenditures for the filing season. At the time the
2.14commissioner provides public notice, the commissioner must also notify nonprofit
2.15organizations that received grants in the previous biennium.
2.16EFFECTIVE DATE.This section is effective the day following final enactment."
2.17Renumber the sections in sequence and correct the internal references
2.18Amend the title accordingly