The commissioner of revenue shall administer this chapter. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. Payments required by this chapter must be made to the commissioner on the form provided by the commissioner. Tax obligors are not required to give their name, address, Social Security number, or other identifying information on the form. The commissioner shall collect all taxes under this chapter.
History:1986 c 470 s 5; 1987 c 268 art 17 s 35; 1991 c 291 art 9 s 32; 1Sp2017 c 1 art 16 s 35