1999 Minnesota Statutes

     270.721 Revocation of certificates of authority to do 
  business in this state. 

    When a foreign corporation authorized to do business in 
 this state under chapter 303, or a foreign limited liability 
 company or partnership authorized to do business in this state 
 under chapter 322B, fails to comply with any tax laws 
 administered by the commissioner of revenue, the commissioner 
 may serve the secretary of state with a certified copy of an 
 order finding such failure to comply.  The secretary of state, 
 upon receipt of the order, shall revoke the certificate of 
 authority to do business in this state, and shall reinstate the 
 certificate under section 303.19 or section 322B.960, 
 subdivision 6, only when the corporation or limited liability 
 company or partnership has obtained from the commissioner an 
 order finding that the corporation or limited liability company 
 or partnership is in compliance with state tax law.  An order 
 requiring revocation of a certificate shall not be issued unless 
 the commissioner gives the corporation or limited liability 
 company or partnership 30 days' written notice of the proposed 
 order, specifying the violations of state tax law, and affording 
 an opportunity to request a contested case hearing under chapter 
 14. 

    HIST: 1995 c 264 art 13 s 8; 1997 c 84 art 5 s 7