HF 25

as introduced - 91st Legislature (2019 - 2020) Posted on 01/10/2019 11:55am

A bill for an act
relating to taxation; tax delinquency posting; providing guidelines for payment
plans; authorizing the commissioner of revenue to require relinquishment of a
taxpayer's liquor license only under certain conditions; amending Minnesota
Statutes 2018, section 270C.725, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2018, section 270C.725, is amended by adding a subdivision
to read:

new text begin Subd. 4. new text end

new text begin Payment plans; relinquishment of license. new text end

new text begin (a) The commissioner may enter
into a payment plan agreement with a taxpayer to allow the taxpayer to pay the amount of
delinquent tax owed under this section over a period of time. The commissioner must not
require that a taxpayer relinquish a license except as provided in paragraph (b). For purposes
of this subdivision, "license" means a license issued under chapter 340A. After a plan is
established, the commissioner must remove the taxpayer from the posted list.
new text end

new text begin (b) If a taxpayer is delinquent in making a required payment under a plan covered by
this subdivision, the commissioner may require the taxpayer to relinquish the taxpayer's
license for one year, or until all plan payments have been made, whichever is sooner.
new text end

new text begin (c) Nothing in this subdivision prohibits the commissioner from adding a taxpayer to
the posted list if a taxpayer does not make a required payment under a payment plan.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2019.
new text end

Sec. 2. new text begin APPLICATION TO CURRENT PAYMENT PLANS.
new text end

new text begin Payment plans between the commissioner of revenue and a taxpayer with a delinquency
under Minnesota Statutes, section 270C.725, in existence on July 1, 2019, are subject to
Minnesota Statutes, section 270C.725, subdivision 4, from that date forward. The
commissioner of revenue must return a taxpayer's license issued under Minnesota Statutes,
chapter 340A, if the taxpayer has not made a delinquent payment under a plan in existence
on that date in the immediately preceding 12-month period.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2019.
new text end