Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

270.052 Agreement with Internal Revenue Service.

Pursuant to section 270B.12, the commissioner may enter into an agreement with the Internal Revenue Service to identify taxpayers who have refunds due from the department of revenue and liabilities owing to the Internal Revenue Service. In accordance with the procedures established in the agreement, the Internal Revenue Service may levy against the refunds to be paid by the department of revenue.

HIST: 1987 c 268 art 17 s 1; 1989 c 184 art 2 s 11; 1994 c 510 art 2 s 1

Official Publication of the State of Minnesota
Revisor of Statutes