Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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 released if: (1) the liability for which the levy was made
is satisfied or has become unenforceable by lapse of time; (2) release of the levy will facilitate
collection of the liability; (3) the taxpayer has entered into an installment payment agreement
under section 270C.52, subdivision 2, unless the agreement provides otherwise, or unless release
of the levy will jeopardize the status of the department as a secured creditor; or (4) the fair market
value of the property exceeds the liability, and release of the levy on a part of the property can
be made without hindering collection. In the case of tangible personal property essential in
carrying on the trade or business of the taxpayer, the commissioner shall provide for an expedited
determination under this subdivision. A release of levy under this subdivision does not prevent
a subsequent levy on the property released.
Subd. 2. Return of property. If the commissioner determines that property has been
wrongfully levied upon, it shall be lawful for the commissioner to return:
(a) The specific property levied upon, at any time;
(b) An amount of money equal to the amount of money levied upon, at any time before the
expiration of nine months from the date of the levy; or
(c) An amount of money equal to the amount of money received by the state of Minnesota
from a sale of the property, at any time before the expiration of nine months from the date of the
sale.
For purposes of clause (c), if property is declared purchased by the state of Minnesota at a
sale pursuant to section 270C.7101, subdivision 5 (relating to manner and conditions of sale), the
state of Minnesota shall be treated as having received an amount of money equal to the minimum
price determined pursuant to section 270C.7101, subdivision 5, or, if larger, the amount received
by the state of Minnesota from the resale of the property.
History: 2005 c 151 art 1 s 85
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 released if: (1) the liability for which the levy was made
is satisfied or has become unenforceable by lapse of time; (2) release of the levy will facilitate
collection of the liability; (3) the taxpayer has entered into an installment payment agreement
under section 270C.52, subdivision 2, unless the agreement provides otherwise, or unless release
of the levy will jeopardize the status of the department as a secured creditor; or (4) the fair market
value of the property exceeds the liability, and release of the levy on a part of the property can
be made without hindering collection. In the case of tangible personal property essential in
carrying on the trade or business of the taxpayer, the commissioner shall provide for an expedited
determination under this subdivision. A release of levy under this subdivision does not prevent
a subsequent levy on the property released.
Subd. 2. Return of property. If the commissioner determines that property has been
wrongfully levied upon, it shall be lawful for the commissioner to return:
(a) The specific property levied upon, at any time;
(b) An amount of money equal to the amount of money levied upon, at any time before the
expiration of nine months from the date of the levy; or
(c) An amount of money equal to the amount of money received by the state of Minnesota
from a sale of the property, at any time before the expiration of nine months from the date of the
sale.
For purposes of clause (c), if property is declared purchased by the state of Minnesota at a
sale pursuant to section 270C.7101, subdivision 5 (relating to manner and conditions of sale), the
state of Minnesota shall be treated as having received an amount of money equal to the minimum
price determined pursuant to section 270C.7101, subdivision 5, or, if larger, the amount received
by the state of Minnesota from the resale of the property.
History: 2005 c 151 art 1 s 85
Official Publication of the State of Minnesota
Revisor of Statutes