Minnesota Statutes sec. 289A.35. (The commissioner may use statistical or other sampling techniques consistent with generally accepted auditing standards in examining returns or records and making assessments).
Sales Tax Audit and Collection Activities, (February, 1993).
NorAm Energy Corp. vs. Commissioner of Revenue, Minnesota Tax Court Docket No. 6728, 1997 Minn. Tax LEXIS 58 (Oct. 22, 1997) (Court heard conflicting testimony from expert witnesses on whether the Department of Revenue had used statistically valid procedures to estimate the total tax deficiency from a stratified random sample. Court upheld Department's methodology, which projected total error from the point estimate of the mean error rather than the lower bound of the confidence interval).