1997 Minnesota Statutes

     270.063 Collection of delinquent taxes; costs. 

    Subdivision 1.    Appropriation.  For the purpose of 
 collecting delinquent state tax liabilities, there is 
 appropriated to the commissioner of revenue an amount 
 representing the cost of collection by contract with collection 
 agencies, revenue departments of other states, or attorneys to 
 enable the commissioner to reimburse these agencies, 
 departments, or attorneys for this service.  The commissioner 
 shall report quarterly on the status of this program to the 
 chair of the house tax and appropriation committees and senate 
 tax and finance committees.  

    Subd. 2.    Prepayment.  Notwithstanding section 16A.15, 
 subdivision 3, the commissioner of revenue may authorize the 
 prepayment of sheriff's fees, attorney fees, fees charged by 
 revenue departments of other states, or court costs to be 
 incurred in connection with the collection of delinquent tax 
 liabilities owed to the commissioner of revenue. 

    Subd. 3.    Collection of financial institution fees.  
 The commissioner shall collect from a taxpayer any collection 
 fees or costs charged by financial institutions and incurred by 
 the commissioner. 

    HIST: 1981 c 356 s 336; 1982 c 523 art 2 s 1; 1985 c 101 s 1; 
 1986 c 444; 1Sp1986 c 1 art 7 s 10; 1992 c 513 art 4 s 34; 1993 
 c 192 s 84; 1997 c 84 art 5 s 1