Minnesota Session Laws - 1985, Regular Session

  

                         Laws of Minnesota 1985 

                        CHAPTER 238-S.F.No. 1357
           An act relating to contempt of court; providing 
          penalties for failure to file a complete income tax 
          return pursuant to court order; proposing coding for 
          new law in Minnesota Statutes, chapter 588. 
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  [588.21] [FAILURE TO FILE COMPLETE INCOME TAX 
RETURN.] 
    In addition to other sanctions, when a taxpayer is in 
contempt of an order of the district court for failure to file a 
complete and proper income tax return under the provisions of 
section 290.39, subdivision 1, the court may order a civil fine 
not to exceed $50 for each day the contempt of court continues, 
or for each separate contempt of court, or both.  The court may 
award costs, expenses, reasonable attorney's fees, and witness 
fees to the state.  The court may issue additional orders to 
ensure compliance with the court's prior order. 
    Sec. 2.  [EFFECTIVE DATE.] 
    Section 1 is effective the day after final enactment. 
    Approved May 24, 1985