Title Minnesota Statutes, Minnesota Statutes

270C.06 RULEMAKING AUTHORITY. The commissioner shall, from time to time, make, publish, and distribute rules for the administration and enforcement of state revenue laws. The rules have the force of law. History: 2005 c 151 art 1 s 7

270C.07 REVENUE NOTICES. § Subdivision 1.Authority. The commissioner may make, adopt, and publish interpretive revenue notices. A "revenue notice" is a policy statement that has been published pursuant to subdivision 5 and that provides interpretation, details, or supplementary i…

270C.08 TAX INFORMATION BULLETINS. The commissioner may issue tax information bulletins. "Tax information bulletins" are informational guides to enable taxpayers and local governmental officials to become more familiar with state revenue laws and their rights and responsibilities…

270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES. The commissioner of revenue shall establish a means of electronically notifying persons holding a sales tax permit under section 297A.84 of any statutory change in chapter 297A and any issuance or change in any administrati…

270C.09 OPINION OF ATTORNEY GENERAL; EFFECT. The commissioner may in writing request the opinion of the attorney general upon any matter regarding the state revenue laws. Any written opinion of the attorney general upon any such matter rendered in response to such request shall h…

270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY. An employee of the department may not, for a period of one year after the employee's employment has terminated, act as counsel, attorney, or agent for a taxpayer in connection with a claim or proceeding pending in the depa…

270C.101 APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED. Notwithstanding any law to the contrary, an entity applying for a Minnesota business tax account number is not required to list the names, home addresses, and Social Security numbers of its officers…

270C.105 BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES. The department must not use tax enforcement results to impose individual revenue quotas with respect to employees or their immediate supervisors who are directly involved in assessment or collection activities. The…

270C.11 TAX EXPENDITURE BUDGET. § Subdivision 1.Statement of purpose. State governmental policy objectives are sought to be achieved both by direct expenditure of governmental funds and by the granting of special and selective tax relief or tax expenditures. Both direct expenditu…

270C.12 TAX INFORMATION SAMPLE DATA. § Subdivision 1.Preparation of samples. The commissioner shall prepare microdata samples of income tax returns and other information useful for purposes of: (1) estimating state revenues; (2) simulating the effect of changes or proposed change…

270C.13 TAX INCIDENCE REPORTS. § Subdivision 1.Biennial report. (a) The commissioner shall report to the legislature on the overall incidence of the income tax, sales and excise taxes, and property tax. (b) The commissioner must submit the report: (1) by March 1, 2021; and (2) by…

270C.14 AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION. The commissioner may pay to any local government unit, any locally imposed sales taxes that may be assessed against the department. There is appropriated to the commissioner from the general fund the amount needed to make the p…

270C.15 REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND. A Revenue Department service and recovery special revenue fund is created for the purpose of recovering the costs of furnishing government data and related services or products, as well as recovering costs asso…

270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS. § Subdivision 1.Appropriation. For the purpose of collecting delinquent tax liabilities or debts as defined in section 16D.02, subdivision 3, there is appropriated to the commissioner an amount representing the cost of collecti…

270C.17 COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES. § Subdivision 1.Costs deducted; appropriation. If the commissioner agrees to collect a local tax, the local unit of government must agree that all the direct and indirect costs of the department for collecting the tax and any o…

270C.171 SPECIAL LAWS; LOCAL TAXES. § Subdivision 1.Definitions. (a) If a special law grants a local government unit or group of units the authority to impose a local tax other than sales tax, including but not limited to taxes such as lodging, entertainment, admissions, or food …

270C.18 SETOFF OF POLITICAL SUBDIVISION DEBTS. (a) As used in this section, "political subdivision" means counties and home rule charter or statutory cities, and "debts" means a legal obligation to pay a fixed amount of money, which equals or exceeds $100 and which is due and pay…

270C.19 TAXES AND FEES; REFUND AND SHARING AGREEMENTS WITH INDIANS. § Subdivision 1.Taxes paid by Indians. (a) Notwithstanding any other law which limits the refund of tax, the commissioner is authorized to enter into a tax refund agreement with the governing body of any federall…

270C.20 DESTRUCTION OF RETURNS. The commissioner of revenue is hereby authorized to destroy all tax returns, required under chapter 290 or 290A, including audit reports, orders, and correspondence relating thereto, which have been on file in the commissioner's office for a period…

270C.21 TAXPAYER ASSISTANCE GRANTS; TAX CREDIT OUTREACH GRANTS. § Subdivision 1.Taxpayer assistance. When the commissioner awards grants under this section, the commissioner must provide public notice of the grants in a timely manner so that the grant process is completed and gra…

270C.22 COST OF LIVING ADJUSTMENT. § Subdivision 1.Adjustment; definition; period; rounding. (a) The commissioner shall annually make a cost of living adjustment to the dollar amounts noted in sections that reference this section. The commissioner shall adjust the amounts based o…

270C.25 PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION. § Subdivision 1.General rule. No suit to restrain assessment or collection of a tax, fee, penalty, or interest, imposed by a law administered by the commissioner, including a declaratory judgment action, can be ma…

270C.26 PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES. § Subdivision 1.Definitions. (a) "Recording office" means a county recorder, registrar of titles, or secretary of state in this state or another state. (b) "Filing party" means the person or per…

270C.27 CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN. § Subdivision 1.In general. (a) A taxpayer may bring a civil action for damages against the commissioner in district court when an employee or the department has knowingly or negligently: (1) failed to release a lien as required …

270C.275 CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS. § Subdivision 1.In general. If in connection with the collection of delinquent taxes, an employee of the department recklessly or intentionally disregards a law administered by the commissioner, the taxpayer may …

270C.28 DISCLOSURE OF RIGHTS OF TAXPAYERS. § Subdivision 1.In general. The commissioner shall prepare statements that set forth in simple and nontechnical terms: (1) the rights and obligations of the department and the taxpayer during an audit; (2) the procedures by which a taxpa…

270C.285 PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS. § Subdivision 1.Recording of interviews. (a) Upon reasonable advance notice from the taxpayer, a taxpayer shall be allowed to make an audio recording, with the taxpayer's equipment and at the taxpayer's expense, of an i…

270C.29 NOTICES TO HOLDERS OF POWERS OF ATTORNEY. If a taxpayer has executed a written power of attorney, in a form prescribed by the commissioner, the commissioner shall allow the taxpayer to elect, in writing, that all notices and correspondence between the department and the t…

270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING. Except as otherwise provided by law, the commissioner shall prescribe the content, format, and manner of all returns and other forms required to be filed under a law administered by the commissioner, and may furnish them su…

270C.301 ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS. Where not otherwise provided by law, in computing the dollar amount of items reported on any return or other document, and accompanying schedules, filed with the commissioner, money items may, in the discretion of the com…

270C.302 RETURNS, OTHER FORMS; WHERE FILED. Returns and other forms required to be filed under a law administered by the commissioner must be filed at the commissioner's office in St. Paul, or such other place as the commissioner may designate. History: 2005 c 151 art 1 s 30

270C.304 ELECTRONICALLY FILED RETURNS; SIGNATURES. For purposes of a law administered by the commissioner, the name of the taxpayer, the name of the taxpayer's authorized agent, or the taxpayer's identification number, will constitute a signature when transmitted as part of the r…

270C.306 COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS. Notwithstanding the provisions of any other law except section 272.115, the commissioner may require that a form required to be filed with the commissioner include the Social Security number, feder…

270C.308 PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS. No label, envelope, or other material printed by the department may include the Social Security number of the taxpayer in a place that will be visible to a third party when delivered or mailed to the taxpayer. History: 2…

270C.31 EXAMINATIONS AND INVESTIGATIONS. § Subdivision 1.Scope. To determine the accuracy of a return, to fix liability under state revenue law, to administer state revenue law, when conducting an investigation or an audit of a taxpayer, for the purpose of collection, and in any …

270C.32 SUBPOENAS. § Subdivision 1.Authority to issue subpoenas. In addition to the authority to examine and investigate granted under section 270C.31, and to carry out that authority, the commissioner may issue subpoenas to compel a person, at a time and place reasonable under t…

270C.33 COMMISSIONER ASSESSMENT PROCEDURES. § Subdivision 1.Orders and decisions. All orders and decisions of the commissioner, or any subordinates, respecting any tax, assessment, or other obligation, must be in writing and entered into the records of the commissioner. § Subd. 2…

270C.34 ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE. § Subdivision 1.Authority. (a) The commissioner may abate, reduce, or refund any penalty or interest that is imposed by a law administered by the commissioner, or imposed by section 270.0725, subdivision 1 or 2, o…

270C.345 DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS. Notwithstanding any other provision of law, the commissioner may: (1) based upon the administrative costs of processing, determine minimum standards for the determination of additional tax f…

270C.346 ERRONEOUS REMITTANCES. If a remittance is erroneously made payable to the commissioner and the commissioner had knowledge that the proper payee is a state or local official of this state, the commissioner may endorse such remittance to the proper state or local official.…

270C.347 REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION. § Subdivision 1.Checks and warrants, authority to reissue. Notwithstanding any other provision of law, the commissioner may, based on a showing of reasonable cause, reissue an uncashed rebate or property ta…

270C.35 ADMINISTRATIVE REVIEW. § Subdivision 1.Taxpayer right to reconsideration. A taxpayer may obtain reconsideration by the commissioner of an order assessing tax, a denial of a request for abatement of penalty or interest imposed by a law administered by the commissioner, or …

270C.36 JEOPARDY ASSESSMENT AND COLLECTION. § Subdivision 1.Assessment. If the commissioner has reasonable grounds to believe that a taxpayer is about to leave, or take property from, this state with the purpose of evading a tax, or that the collection of the tax will be jeopardi…

270C.37 TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE. § Subdivision 1.Authority to issue. On application filed by a taxpayer with the Department of Revenue taxpayer's rights advocate, in the form, manner, and in the time prescribed by the commissioner, and after thoroug…

270C.38 NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER. § Subdivision 1.Sufficient notice. (a) If no method of notification of a written determination or action of the commissioner is otherwise specifically provided for by law, notice of the determination or action sent po…

270C.39 DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY. When the last day prescribed by law for the payment of any tax to or the filing of any return, statement, or document with the commissioner or the department falls on Saturday, Sunday, or a legal holiday, the performance of such a…