Title Minnesota Statutes, Minnesota Statutes

270C.405 INTEREST ON REFUNDS. When any tax payable to the commissioner or to the department is overpaid and an amount is due the taxpayer as a refund of the overpayment, the overpayment shall bear interest from the date of payment of the tax until the date the refund is paid or c…

270C.41 AGREEMENTS WITH FEDERAL GOVERNMENT. § Subdivision 1.Agreement with Internal Revenue Service. Pursuant to section 270B.12, the commissioner may enter into an agreement with the Internal Revenue Service to identify taxpayers who have refunds due from the department and liab…

270C.42 ELECTRONIC PAYMENTS; PENALTY. § Subdivision 1.Payments required to be made electronically. (a) If a taxpayer is required to make payment of a tax to the commissioner by electronic means, the taxpayer shall make all payments of all taxes and fees paid to the commissioner b…

270C.425 FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION. (a) The commissioner may allow taxpayers to use financial transaction cards, as defined in section 325G.02, subdivision 2, to pay any of the following which are payable to the commissioner: (1) taxes; (2) esti…

270C.43 REFUNDS PAYABLE IN INSTALLMENTS. § Subdivision 1.Law held unconstitutional. Where there is (1) a final judicial determination that a law administered by the commissioner is unconstitutional, is in violation of state or federal law, or that a regulation or statute has been…

270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT. No amount of a tax refund or other payment payable by the commissioner to a taxpayer is assignable or subject to execution, levy, attachment, garnishment, lien foreclosure, or other legal process, except as specifically p…

270C.44 PRACTICE BEFORE THE COMMISSIONER. The commissioner shall prescribe rules governing the qualification and practice of agents, attorneys, or other persons representing taxpayers before the commissioner. The rules may require that those persons, agents, and attorneys show th…

270C.445 TAX PREPARATION SERVICES. § Subdivision 1. [Repealed, 1Sp2017 c 1 art 22 s 22] § Subd. 2.Definitions. (a) For purposes of this section and sections 270C.4451 to 270C.447, the following terms have the meanings given. (b) "Advertise" means to solicit business through any m…

270C.4451 REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES. § Subdivision 1.Written agreements required; refund anticipation loans and checks. (a) All agreements to make, provide, or facilitate a refund anticipation loan or refund anticipation check must be in writing. …

270C.446 PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES. § Subdivision 1.Publication of list. Notwithstanding any other law, the commissioner must publish as provided in this section a list or lists of tax preparers subject to penalties. § Subd. 2.Required and exclude…

270C.447 LEGAL ACTION TO ENJOIN TAX RETURN PREPARER. § Subdivision 1.Commencement of action. (a) Whenever it appears to the commissioner that a tax preparer doing business in Minnesota has engaged in any conduct described in subdivision 2, a civil action in the name of the state …

270C.449 EQUITABLE ACTIONS. (a) The commissioner may bring a civil action to enjoin any person from taking action or failing to take action that is subject to penalty under section 289A.60, subdivisions 20, 20a, and 26. (b) In any action under paragraph (a), the court may enjoin …

270C.50 USE OF COLLECTION REMEDIES. In addition to the remedies provided in the state revenue laws, the commissioner may use any remedy available to nongovernmental creditors to collect taxes. History: 2005 c 151 art 1 s 56

270C.51 ALLOCATION OF PAYMENT. In the discretion of the commissioner, payments received for taxes may be credited first to the oldest liability not secured by a judgment or lien. For liabilities to which payments are applied, the commissioner may credit payments first to penaltie…

270C.52 SETTLEMENT AGREEMENTS, PAYMENT AGREEMENTS, AND OFFERS IN COMPROMISE. § Subdivision 1.Liability agreements. The commissioner, or any employee of the department authorized in writing by the commissioner, is authorized to enter into an agreement in writing with any taxpayer,…

270C.54 COLLECTION OF FINANCIAL INSTITUTION FEES. The commissioner shall collect from a taxpayer any collection fees or costs charged by financial institutions and incurred by the commissioner. History: 2005 c 151 art 1 s 60

270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET. If fees are charged by the Department of the Treasury of the United States for the offset of federal tax refunds or the offset of federal payments and these fees are deducted from the refund or …

270C.56 PERSONAL LIABILITY. § Subdivision 1.Liability imposed. A person who, either singly or jointly with others, has the control of, supervision of, or responsibility for filing returns or reports, paying taxes, or collecting or withholding and remitting taxes and who fails to …

270C.57 SUCCESSOR LIABILITY OF BUSINESSES. § Subdivision 1.Definitions. (a) The following terms used in this section have the following meanings. (b) "Successor" means a person who directly or indirectly purchases, acquires, is gifted, or succeeds to the business or stock of good…

270C.58 LIABILITY OF TRANSFEREES AND FIDUCIARIES. § Subdivision 1.Transferees and fiduciaries. The amounts of the following liabilities are, except as otherwise provided in subdivision 3, assessed, collected, and paid in the same manner and subject to the same provisions and limi…

270C.585 TRANSFEREE LIABILITY FOR ESTATE TAX. The personal representative and person to whom property that is subject to taxation under chapter 291 is transferred, other than a bona fide purchaser, mortgagee, or lessee, is personally liable for that tax, until its payment, to the…

270C.59 LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES. (a) For purposes of section 290.92, if a lender, surety, or other person, who is not an employer with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, emp…

270C.60 FAILURE TO COMPLY WITH WITHHOLDING PROVISIONS. (a) When a person who is required to deduct, withhold, pay over, or deposit any tax imposed by chapter 290, at the time and in the manner prescribed by law or rules fails to deduct, withhold, or pay over the tax, or fails to …

270C.61 LEGAL ACTION; CONFESSION OF JUDGMENT. § Subdivision 1.Legal action. (a) In addition to all other methods authorized by law for the collection of tax, if any tax payable to the commissioner or to the department, including penalties and interest thereon, is not paid within …

270C.62 DATE OF ASSESSMENT; DEFINITION. For purposes of taxes, the term "date of assessment" means the date a liability reported on a return was entered into the records of the commissioner or the date a return should have been filed, whichever is later; or, in the case of taxes …

270C.63 LIEN FOR TAXES. § Subdivision 1.Creation of lien. Tax, and interest and penalties imposed with respect thereto, including any recording fees, sheriff fees, or court costs that may accrue, shall become a lien upon all the property within this state, both real and personal,…

270C.64 CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES. Notwithstanding any other provision of law to the contrary, in the case of an overpayment of any tax collected by the commissioner, or any refund, credit, claim, or other payment payable by the commissioner t…

270C.65 RIGHT OF SETOFF. § Subdivision 1.Certification by commissioner. The commissioner of revenue is authorized to certify to the commissioner of management and budget, or to any state agency described in subdivision 3 which disburses its own funds, that a taxpayer has an uncon…

270C.66 CONTRACTS WITH STATE; WITHHOLDING. No department of the state of Minnesota, nor any political or governmental subdivision of the state shall make final settlement with any contractor under a contract requiring the employment of employees for wages by said contractor and b…

270C.67 LEVY AND DISTRAINT. § Subdivision 1.Authority. If any tax payable to the commissioner or to the department is not paid when due, such tax may be collected by the commissioner within five years after the date of assessment of the tax, or if a lien has been filed, during th…

270C.68 CONTINUOUS LEVY. § Subdivision 1.Authority. The commissioner may, within five years after the date of assessment of the tax, or if a lien has been filed under section 270C.63, within the statutory period for enforcement of the lien, give notice to a person to withhold the…

270C.69 WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES. § Subdivision 1.Notice and procedures. (a) The commissioner may, within five years after the date of assessment of the tax, or if a lien has been filed under section 270C.63, within the statutory period for enforcement of the l…

270C.70 PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY. § Subdivision 1.Surrender of property subject to levy. A person who fails or refuses to surrender property or rights to property subject to a levy served on the person under section 270C.67, 270C.68, or 270C.69 is liable in …

270C.7101 SALE OF SEIZED PROPERTY. § Subdivision 1.Notice of seizure. As soon as practicable after seizure of property, notice in writing shall be given by the commissioner to the owner of the property (or, in the case of personal property, the possessor thereof), and shall be se…

270C.7102 SALE OF PERISHABLE GOODS. If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that the property cannot be kept without great expense, the commissioner shall appraise the value of the prop…

270C.7103 REDEMPTION OF PROPERTY. § Subdivision 1.Before sale. Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner at any time prior to the sale thereof, and upon paym…

270C.7104 CERTIFICATE OF SALE. In the case of property sold as provided in section 270C.7101, the commissioner shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property the certificate shall set forth the real prope…

270C.7105 EFFECT OF CERTIFICATE OF SALE. § Subdivision 1.Personal property. (a) In all cases of sale pursuant to section 270C.7101 of personal property, the certificate of sale given pursuant to section 270C.7104 shall be prima facie evidence of the right of the commissioner to m…

270C.7106 RECORDS OF SALE. The commissioner shall maintain a record of all sales of property under section 270C.7101 and of redemptions of real property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed …

270C.7107 EXPENSE OF LEVY AND SALE. The commissioner shall determine the expenses to be allowed in all cases of levy and sale. History: 2005 c 151 art 1 s 83

270C.7108 APPLICATION OF PROCEEDS OF LEVY. § Subdivision 1.Collection of liability. Any money realized by proceedings under this chapter, whether by seizure, by surrender under section 270C.67, by sale of seized property, by sale of property redeemed by the state of Minnesota (if…

270C.7109 AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY. § Subdivision 1.Release of levy. The commissioner shall release a levy on all or part of the property or rights to property levied on and shall promptly notify the person on whom the levy was made that the levy has been rel…

270C.711 ACQUISITION AND RESALE OF SEIZED PROPERTY. For the purpose of enabling the commissioner to purchase or redeem seized property in which the state of Minnesota has an interest arising from a lien for unpaid taxes, or to provide for the operating costs of collection activit…

270C.72 TAX CLEARANCE; ISSUANCE OF LICENSES. § Subdivision 1.Tax clearance required. (a) The state or a political subdivision of the state may not issue, transfer, or renew, and must revoke, a license for the conduct of a profession, occupation, trade, or business, if the commiss…

270C.721 REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE. When a foreign corporation authorized to do business in this state under chapter 303, or a foreign limited liability company or partnership authorized to do business in this state under chapter 322C, f…

270C.722 REVOCATION OF SALES TAX PERMITS. § Subdivision 1.Notice of revocation; hearings. (a) If: (1) a person fails to comply with chapter 297A or the sales and use tax provisions of chapter 289A or the rules related to sales tax, or (2) any retailer purchases for resale from an…