Kyle Gustafson Email & Phone Number

• Appointed by Minnesota Governor as the chief executive officer of state agency responsible for oversight of horse racing and card playing in Minnesota.• Responsible for overseeing all aspects of agency’s regulatory duties, including licensing of all racing industry participants and race track staff, working with agency’s veterinarians and racing stewards to ensure compliance with agency rules, directing investigators on pending areas of concern, and reviewing all race track contracts.• Prepares and oversees the agency’s $4 million annual budget, including projecting revenue streams from license fees, regulatory reimbursements, and advanced deposit wagering providers, as well as directing the allocation of funds from various accounts for payroll, regulatory costs, and other agency expenses.• Provide and direct staff support to nine-member Racing Commission and its committees.• Serve as the agency’s primary liaison with industry stakeholders, including race track executive staff and racing officials, horseperson’s representatives, and retired race horse aftercare organizations. • Work as the agency’s representative with the federal Horseracing Integrity and Safety Authority (HISA) and the Horseracing Integrity and Welfare Unit (HIWU) on matters related to the implementation of federal oversight of horse racing; negotiated state’s first voluntary implementation agreement with HISA and HIWU, which outlines the division of duties and responsibilities between state and federal regulators, as well as the reimbursement of credits to the state for provision of various services by agency staff.• Meet with legislators and testify before legislative committees on matters related to the Racing Commission; secured $1 million special general fund appropriation in 2023 to cover assessment against Racing Commission by HISA for its regulatory costs.

Property Tax Division - Interim Director• Director of agency division with the responsibility to carry out the Commissioner’s statutory oversight authority over the property tax system in Minnesota by providing guidance and direction to counties on the consistent and proper classification and assessment of property, the accurate calculation of taxes, the distribution of local government aids, and collection and reporting of property tax data.• Manage the overall operations of approximately 50 employees in seven unique sections, with direct oversight of the assistant director and five supervisors.• Decide policy and administrative issues that arise in the course of the agency’s education and oversight role related to property tax administration.• Represent the agency in administrative appeals conferences with centrally-assessed utility and pipeline property and railroads, and exercise settlement authority in resolving valuation disputes with these companies. • Promote the agency’s diversity, equity, and inclusion initiatives by fostering an inclusive environment and ensuring that equity is considered and applied in the division’s work. • Engage external stakeholders on issues involving the interpretation and application of property tax laws, and give presentations at meetings and conferences of local property tax administrators. • Handle the appointments process to the State Board of Assessors by reviewing, interviewing, and recommending applicants to the Commissioner of Review for appointment.

St. Paul, Mn

Supervising Attorney - 2016 to present• Working-supervisor who oversees staff of nine attorneys, as well as regularly provides internal client counseling to Commissioner’s Office and Property Tax Division.• Supervise and manage workloads and work product of attorneys who advise on matters related to income tax and withholding, corporate franchise tax, property tax, and minerals and mining taxes.• Advise agency’s Property Tax Division and Commissioner’s Office on issues involving centrally-assessed utility and pipeline property and railroads, provide litigation support to Attorney General’s Office litigation counsel, represent agency in administrative property valuation appeals, draft and review legislation, collaborate with legislative staff, and testify in legislative hearings on these topics.• Counsel the Minnesota Board of Assessors on licensing and sanctions matters, as well as drafted and facilitated the Board’s recently-adopted administrative rule amendments.• Assist division director in managing development of agency’s annual legislative package by working with agency policy staff and coordinating staff’s drafting of legislation.• Responsible for hiring and developing staff attorneys, including a fifty percent increase in direct reports over three year period.• Revenue Notice Coordinator—oversee process of the issuance of binding supplemental guidance as to the agency’s interpretation of state law.Staff Attorney - 2012 to 2016• Advised agency on questions involving property assessment and classification, tax exemptions, tax forfeiture, and state aids and credits.• Drafted and reviewed legislation related to property tax laws.• Provided testimony in legislative committee hearings on behalf of the agency.• Advised on questions about disclosure of protected taxpayer information and related questions involving the Minnesota Data Practices Act.

St. Paul, Mn

Tax Litigation Division, 2007 to 2011• Advised the Department of Revenue in matters involving sales and use tax, individual income tax, corporate franchise tax, and officer liability determinations.• Represented agency in taxpayer appeals to the Minnesota Tax Court, state district court, Minnesota Court of Appeals, and Minnesota Supreme Court.• Counseled agency stakeholders as to risks of litigation.• Negotiated settlements and prepared related agreements.• Facilitated meetings between taxpayers and agency staff.• Drafted appellate briefs and memoranda of law for trial courts.• Prepared witnesses for trial testimony.• Prevailed in recovery of erroneously-issued refund checks totaling over $800,000.• Successfully defended agency in adversary turnover claim for petroleum taxes in excess of $120,000 in bankruptcy court.• Published cases:Langer v. Commissioner of Revenue, 773 N.W.2d 77 (Minn. 2009).Dreyling v Commissioner of Revenue, 753 N.W.2d 698 (Minn. 2008).Public Safety Division, 2003 to 2007• Advised and represented the Department of Public Safety in over 1,000 implied consent driver’s license revocation hearings in state district court, as well as thirteen cases in the Minnesota Court of Appeals.• Wrote post-trial memoranda of law and appellate briefs; developed extensive understanding of caselaw surrounding motor vehicle stops and seizures under the Fourth Amendment, probable cause for arrest, pre-alcohol testing right to counsel, and alcohol concentration testing.• Reviewed cases to evaluate possible appeals.• Trained and supervised new division attorneys; updated and revised trial reference book.• Advised Minnesota Racing Commission and Gambling Control Board in license revocation proceedings.• Published cases:Sands v. Commissioner of Public Safety, 744 N.W.2d 24 (Minn. Ct. App. 2008).Duncan v. Commissioner of Public Safety, 683 N.W.2d 852 (Minn. Ct. App. 2004).

J.D.

Activities and Societies: William Mitchell Law Review, Executive Editor, vol. 29

B.A., Political Science; Economics