1997 Minnesota Statutes

     297A.33 Jeopardy assessment and collection; protection 
  against evasion. 

    Subdivision 1. Repealed, 1990 c 480 art 1 s 45 

    Subd. 2.  If the commissioner has reason to believe that 
 the person required to file the return is about to leave the 
 state or remove the person's property from this state with the 
 purpose of evading the tax and penalties imposed by sections 
 297A.01 to 297A.44, or that the collection of such tax will be 
 jeopardized by delays incident to other methods of collection, 
 the commissioner may immediately declare such person's reporting 
 period at an end and assess a tax on the basis of the 
 commissioner's own knowledge or information available, demand 
 its immediate payment; and, if payment is not immediately made, 
 collect the tax by any method prescribed in chapter 270.  It 
 shall not be a defense to any assessment made under this section 
 that the tax period has not terminated, or that the time 
 otherwise allowed by law for filing a return has not expired, or 
 that the notices otherwise required by law for making an 
 assessment have not been given, or that the time otherwise 
 allowed by law for taking or prosecuting an appeal or for paying 
 the tax has not expired. 

    Subd. 3. Repealed, 1990 c 480 art 1 s 45 

    Subd. 4. Repealed, 1990 c 480 art 1 s 45 

    Subd. 5. Repealed, 1990 c 480 art 1 s 45 

    Subd. 6. Repealed, 1982 c 523 art 2 s 49 

    HIST: Ex1967 c 32 art 13 s 33; 1969 c 544 s 1,2; 1978 c 767 s 
 33; 1982 c 523 art 2 s 43; 1986 c 444