SF 1115

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to courts; revising the process for action 
  1.3             for payment or collection of taxes; amending Minnesota 
  1.4             Statutes 1998, section 270.68, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 270.68, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [LEGAL ACTION.] (a) In addition to all 
  1.9   other methods authorized by law for the collection of tax, if 
  1.10  any tax payable to the commissioner of revenue or to the 
  1.11  department of revenue, including penalties and interest thereon, 
  1.12  is not paid within 60 days after it is required by law to be 
  1.13  paid, the commissioner of revenue may proceed under this 
  1.14  subdivision.  Within five years after the date of assessment of 
  1.15  the tax or at any time a lien filed under section 270.69 is 
  1.16  enforceable, or, if the action is to renew or enforce a 
  1.17  judgment, at any time before the judgment's expiration, the 
  1.18  commissioner may bring an action at law in court against the 
  1.19  person liable for the payment or collection of the tax, in the 
  1.20  name of the state, for the recovery of the tax and interest and 
  1.21  penalties due in respect thereof.  The action shall be brought 
  1.22  in the district court of the judicial district in which lies the 
  1.23  county of the residence or principal place of business within 
  1.24  this state of the taxpayer, or, in the case of an estate or 
  1.25  trust, of the place of its principal administration, and for 
  2.1   this purpose the place named as such in the return, if any, made 
  2.2   by the taxpayer shall be conclusive against the taxpayer in this 
  2.3   matter.  If no place is named in the return, the action may be 
  2.4   commenced in Ramsey county.  The action shall may be commenced 
  2.5   by filing with the court administrator a statement showing the 
  2.6   name and address of the taxpayer, if known, an itemized summary 
  2.7   of the taxable periods and the type of tax, the tax due and 
  2.8   unpaid and the interest and penalties due with respect thereto 
  2.9   under the provisions of law applicable to the tax, and shall 
  2.10  contain a prayer that the court adjudge the taxpayer to be 
  2.11  indebted on account of the taxes, interest, and penalties in the 
  2.12  amount specified in the statement; a copy of the statement shall 
  2.13  be furnished to the court administrator therewith.  The court 
  2.14  administrator shall mail a copy of the statement by certified 
  2.15  mail to the taxpayer at the address given in the return, if any; 
  2.16  and the commissioner in the same manner as any other civil 
  2.17  action. 
  2.18     (b) The commissioner may also serve the summons and 
  2.19  complaint by mailing a copy to the taxpayer's last known address 
  2.20  , within five days after the same is filed, except that, if the 
  2.21  taxpayer's address is not known, notice shall be made by posting 
  2.22  a copy of the statement for ten days in the place in the 
  2.23  courthouse where public notices are regularly posted.  To 
  2.24  litigate the claim, or any part of it, the taxpayer shall serve 
  2.25  an answer upon the commissioner on or before the 20th day after 
  2.26  the date of mailing the statement; or, if notice has been given 
  2.27  by posting, on or before the 20th day after the expiration of 
  2.28  the period during which the notice was required to be posted.  
  2.29  If no answer is served within the specified time, the court 
  2.30  administrator, upon the filing of an affidavit of default, shall 
  2.31  enter judgment for the state in the amount prayed for, plus 
  2.32  costs of $10.  If an answer is filed, the issues raised shall 
  2.33  stand for trial as soon as possible after the filing of the 
  2.34  answer, and the court shall determine the issues and direct 
  2.35  judgment accordingly; and, if the taxes, interest, or penalties 
  2.36  are sustained to any extent over the amount rendered by the 
  3.1   taxpayer, shall assess $10 costs against the taxpayer.  The 
  3.2   court shall disregard all technicalities and matters of form not 
  3.3   affecting the substantial merits. by certified mail.  Service by 
  3.4   certified mail is complete when mailed in acceptable form with 
  3.5   the United States Postal Service or with the central mail system 
  3.6   of the state of Minnesota. 
  3.7      (c) The commissioner may call upon the county attorney or 
  3.8   the attorney general to conduct the proceedings on behalf of the 
  3.9   state.  If a proceeding is referred to a county attorney, and 
  3.10  the county attorney fails to issue or cause to be issued an 
  3.11  indictment or criminal complaint within 30 days after the 
  3.12  referral by the commissioner, the attorney general may conduct 
  3.13  the proceeding.  Execution shall be issued upon the judgment at 
  3.14  the request of the commissioner, and the execution shall, in all 
  3.15  other respects, be governed by the laws applicable to executions 
  3.16  issued on judgments.  Only the homestead and household goods of 
  3.17  the judgment debtor shall be exempt from seizure and sale upon 
  3.18  the execution.  
  3.19     In addition to the procedure in this subdivision, legal 
  3.20  action may be commenced by the commissioner in district court in 
  3.21  the same manner or venue as any other civil action. 
  3.22     Sec. 2.  [EFFECTIVE DATE.] 
  3.23     This act is effective the day following final enactment.