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Subpoenas
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A subpoena is a legal document that orders the recipient to provide certain information. The Department of Revenue may issue subpoenas to compel a person to appear, to give testimony, and to produce relevant books, records, papers, documents, and other data. (See Minnesota Statutes, section 270C.32 and 16D.08.)
We may issue a subpoena if:
- You do not comply with us
- A third party does not comply with us
- You request one to be issued to a third party
- A third party requires one in order to provide information
