Minnesota Session Laws - 1986, Regular Session

  

                         Laws of Minnesota 1986 

                        CHAPTER 403-S.F.No. 1193 
           An act relating to taxation; aggregate removal 
          production; eliminating time requirement for notifying 
          operator of unpaid tax; imposing a penalty; amending 
          Minnesota Statutes 1984, section 298.75, subdivisions 
          4 and 6.  
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
    Section 1.  Minnesota Statutes 1984, section 298.75, 
subdivision 4, is amended to read: 
    Subd. 4.  If any operator or importer fails to make the 
report required by subdivision 3 or files an erroneous report, 
the county auditor shall, by the fifth working day after the 
date the report became due, determine the amount of tax due and 
notify the operator or importer by registered mail of the amount 
of tax so determined.  An operator or importer may, within 30 
days from the date of mailing the notice, file in the office of 
the county auditor a written statement of objections to the 
amount of taxes determined to be due.  The statement of 
objections shall be deemed to be a petition within the meaning 
of chapter 278, and shall be governed by sections 278.02 to 
278.13. 
    Sec. 2.  Minnesota Statutes 1984, section 298.75, 
subdivision 6, is amended to read: 
    Subd. 6.  It is a misdemeanor for any operator or importer 
to remove aggregate material from a pit, quarry, or deposit or 
for any importer to import aggregate material unless all taxes 
due under this section for the previous reporting period have 
been paid or objections thereto have been filed pursuant to 
subdivision 4. 
    It is a misdemeanor for the operator or importer who is 
required to file a report to file a false report with intent to 
evade the tax. 
    Approved March 24, 1986