1998 Minnesota Statutes

     299F.23 Tax violations and penalties; assessments. 

    Subdivision 1.    Failure to file; false return; 
 assessment.  If any company required by section 299F.21 to 
 file any return fails to do so within the time prescribed or 
 makes, willfully or otherwise, an incorrect, false, or 
 fraudulent return, it shall, on the written demand of the 
 commissioner of revenue, file the return, or corrected return, 
 within 60 days after the mailing of the written demand and at 
 the same time pay the whole tax, or additional tax, due on the 
 basis thereof.  If the company fails within that time to file 
 the return, or corrected return, the commissioner shall make for 
 it a return or corrected return, from the commissioner's own 
 knowledge and from the information obtained through testimony, 
 or otherwise, and assess a tax on the basis thereof, which tax, 
 less any payments theretofore made on account of the tax for the 
 taxable year covered by the return, shall be paid within 60 days 
 after the commissioner has mailed to the company a written 
 notice of the amount thereof and demand for its payment.  Any 
 return or assessment made by the commissioner on account of the 
 failure of the company to make a return, or a corrected return, 
 is prima facie correct and valid, and the company has the burden 
 of establishing its incorrectness or invalidity in any action or 
 proceeding in respect thereto. 

    Subd. 2.    Failure to file; penalties.  In case of any 
 failure to make and file a return as required by this chapter 
 within the time prescribed by law or prescribed by the 
 commissioner of revenue in pursuance of law there shall be added 
 to the tax penalties as provided in section 289A.60, subdivision 
 2, as related to withholding and sales or use taxes.  

    Subd. 3.    Intent to evade tax; penalty.  If any 
 company with intent to evade the tax imposed by this chapter, 
 fails to file any return required by this chapter or with such 
 intent files a false or fraudulent return there shall also be 
 imposed on it a penalty as provided in section 289A.60, 
 subdivision 6.  

    Subd. 4.    Negligence or intentional disregard; penalty. 
  If any part of any additional assessment is due to negligence 
 or intentional disregard of the statute or a rule (but without 
 intent to defraud), there shall be added to the tax a penalty as 
 provided in section 289A.60, subdivision 5.  

    Subd. 5.    Repeated failure to file return or pay tax.  
 If there is a pattern by a person of repeated failures to timely 
 file returns or timely pay taxes, and written notice is given 
 that a penalty will be imposed if such failures continue, a 
 penalty of 25 percent of the amount of tax not timely paid as a 
 result of each such subsequent failure is added to the tax.  The 
 penalty can be abated under the abatement authority in section 
 270.07, subdivisions 1, paragraph (e), and 6.  

    HIST: 1965 c 499 s 2; 1969 c 1129 art 10 s 2; 1981 c 106 s 8; 
 1984 c 592 s 85; 1986 c 444; 1987 c 268 art 17 s 41; 1990 c 480 
 art 1 s 46; 1993 c 375 art 10 s 44,45