1998 Minnesota Statutes

     270.0603 Disclosure of rights of taxpayers. 

    Subdivision 1.    In general.  The commissioner of 
 revenue shall, as soon as practicable, but not later than 180 
 days after the date of enactment of Laws 1990, chapter 604, 
 prepare statements that set forth in simple and nontechnical 
 terms: 

    (1) the rights and obligations of the department of revenue 
 and the taxpayer during an audit; 

    (2) the procedures by which a taxpayer may appeal an 
 adverse decision of the department, including administrative and 
 judicial appeals; 

    (3) the procedures for filing refund claims and filing of 
 taxpayer complaints; and 

    (4) the procedures that the department may use in enforcing 
 the tax laws, including assessment, jeopardy assessment, levy 
 and distraint, and the filing of liens. 

    Subd. 2.    Transmission to legislature.  The 
 commissioner shall provide drafts of the statements required 
 under subdivision 1 to the chairs of the house of 
 representatives and senate tax committees for proposed revisions 
 of the statements. 

    Subd. 3.    Distribution.  The appropriate statement 
 prepared in accordance with subdivisions 1 and 2 must be 
 distributed by the commissioner to all taxpayers contacted with 
 respect to the determination or collection of a tax, other than 
 the providing of tax forms.  Failure to receive the statement 
 does not invalidate the determination or collection action. 

    HIST: 1990 c 604 art 1 s 2