HF 2657

as introduced - 88th Legislature (2013 - 2014) Posted on 03/03/2014 03:09pm

A bill for an act
relating to taxation; modifying the procedures for revocation of professional and
occupational licenses for nonpayment of taxes; amending Minnesota Statutes
2012, section 270C.72, subdivisions 1, 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 270C.72, subdivision 1, is amended to read:

Subdivision 1.

Tax clearance required.

new text begin (a) new text end 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 commissioner notifies the licensing
authority that the applicant owes the state delinquent taxes payable to the commissioner,
penalties, or interest. The commissioner may not notify the licensing authority unless the
applicant taxpayer owes $500 or more in delinquent taxes, penalties, or interest, or has
not filed returns. If the applicant taxpayer does not owe delinquent taxes, penalties, or
interest, but has not filed returns, the commissioner may not notify the licensing authority
unless the taxpayer has been given 90 days' written notice to file the returns or show
that the returns are not required to be filed.

new text begin (b) Within ten days after receipt of the notification from the commissioner under
paragraph (a), the licensing authority must notify the license holder by certified mail of
the potential revocation of the license for the applicable reason under paragraph (a).
The notice must include a copy of the commissioner's notice to the licensing agency
and information, in the form specified by the commissioner, on the licensee's option for
receiving a tax clearance from the commissioner. The licensing authority must revoke the
license 30 days after receiving the notice from the commissioner, unless it receives a tax
clearance from the commissioner as provided in paragraph (c).
new text end

new text begin (c) new text end A licensing authority that has received a notice from the commissioner may
issue, transfer, renew, or not revoke the applicant's license only if deleted text begin (a) deleted text end new text begin (1) new text end the commissioner
issues a tax clearance certificate and deleted text begin (b) deleted text end new text begin (2) new text end the commissioner or the applicant forwards a
copy of the clearance to the authority. The commissioner may issue a clearance certificate
only if the applicant does not owe the state any uncontested delinquent taxes, penalties, or
interest and has filed all required returns.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 270C.72, subdivision 3, is amended to read:

Subd. 3.

Notice and hearing.

deleted text begin (a) The commissioner, on notifying a licensing
authority pursuant to subdivision 1 not to issue, transfer, or renew a license, must send a
copy of the notice to the applicant. If the applicant requests, in writing, within 30 days
of the date of the notice a hearing, a contested case hearing must be held. The hearing
must be held within 45 days of the date the commissioner refers the case to the Office of
Administrative Hearings. Notwithstanding any law to the contrary, the applicant must be
served with 20 days' notice in writing specifying the time and place of the hearing and the
allegations against the applicant. The notice may be served personally or by mail.
deleted text end

deleted text begin (b) deleted text end new text begin (a) new text end Prior to notifying a licensing authority pursuant to subdivision 1 to revoke a
license, the commissioner must send a notice to the applicant of the commissioner's intent
to require revocation of the license and of the applicant's right to a hearing deleted text begin under paragraph
(a) deleted text end new text begin . If the applicant requests a hearing in writing within 30 days of the date of the notice, a
contested case hearing must be held. The hearing must be held within 45 days of the date
the commissioner refers the case to the Office of Administrative Hearings. Notwithstanding
any law to the contrary, the applicant must be served with 20 days notice in writing
specifying the time and place of the hearing and the allegations against the applicant. The
notice may be served personally or by mail new text end . A license is subject to revocation when 30
days have passed following the date of the notice in this paragraph without the applicant
requesting a hearing, or, if a hearing is timely requested, upon final determination of the
hearing under section 14.62, subdivision 1. deleted text begin A license shall be revoked by the licensing
authority within 30 days after receiving notice from the commissioner to revoke.
deleted text end

new text begin (b) The commissioner may notify a licensing authority under subdivision 1 only
after the requirements of paragraph (a) have been satisfied.
new text end

(c) A hearing under this subdivision is in lieu of any other hearing or proceeding
provided by law arising from any action taken under subdivision 1.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2014.
new text end