1999 Minnesota Statutes

     290.48 Delinquent taxes, collection. 

    Subdivision 1. Repealed, 1982 c 523 art 2 s 49 

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 Repealed, 1982 c 523 art 2 s 49 

    Subd. 3.    Collection jeopardized by delay.  The 
 commissioner may proceed under the provisions of section 270.70 
 on having reasonable grounds for believing that the collection 
 of any taxes, interest, or penalties due under this chapter will 
 be jeopardized by delays incident to other methods of 
 collection; and, in such cases, no preliminary notice and demand 
 shall be required.  

    Subd. 4.    Assessment jeopardized by delay.  If the 
 commissioner has reasonable grounds for believing that a 
 taxpayer is about to leave, or take property from, this state 
 with the purpose of evading the tax imposed by this chapter, or 
 that the collection of the tax will be jeopardized by delays 
 incident to other methods of collection, the commissioner may 
 immediately declare the taxpayer's taxable year at an end and 
 assess a tax on the basis of the commissioner's own knowledge or 
 information available to the commissioner, mail the taxpayer 
 written notice of the amount thereof, at the taxpayer's last 
 known address, demand its immediate payment; and, if payment is 
 not immediately made, collect the tax by any method prescribed 
 in chapter 270, except that it need not await the expiration of 
 the periods of time therein specified.  

    Subd. 5. Repealed, 1991 c 291 art 16 s 12 

    Subd. 6. Repealed, 1983 c 15 s 33 

    Subd. 7. Repealed, 1992 c 511 art 7 s 26 

    Subd. 8. Repealed, 1991 c 291 art 16 s 12 

    Subd. 9. Repealed, 1982 c 523 art 2 s 49 

    Subd. 10.    Presumptions where owner of large amount of 
 cash is not identified.  (a) If the individual who is in 
 physical possession of cash in excess of $10,000 does not claim 
 such cash, or does not claim it belongs to another person whose 
 identity the commissioner can readily ascertain and who 
 acknowledges ownership of such cash, then, for purposes of 
 subdivisions 3 and 4, it shall be presumed that the cash 
 represents gross income of a single individual for the taxable 
 year in which the possession occurs, and that the collection of 
 tax will be jeopardized by delay.  

    (b) In the case of any assessment resulting from the 
 application of clause (a), the entire amount of the cash shall 
 be treated as taxable income for the taxable year in which the 
 possession occurs, such income shall be treated as taxable at an 
 eight percent rate, and except as provided in clause (c), the 
 possessor of the cash shall be treated (solely with respect to 
 the cash) as the taxpayer for purposes of this chapter and the 
 assessment and collection of the tax.  

    (c) If, after an assessment resulting from the application 
 of clause (a), the assessment is abated and replaced by an 
 assessment against the owner of the cash, the later assessment 
 shall be treated for purposes of all laws relating to lien, 
 levy, and collection as relating back to the date of the 
 original assessment.  

    (d) For purposes of this subdivision, the definitions 
 contained in section 6867 of the Internal Revenue Code shall 
 apply.  

    HIST: (2394-45) 1933 c 405 s 45; 1957 c 763 s 1,2; 1959 c 367 
 s 3-5; 1959 c 596 s 1; 1965 c 464 s 1; 1969 c 305 s 1; 1978 c 
 674 s 60; 1978 c 767 s 21,22; 1981 c 178 s 93; 1982 c 523 art 2 
 s 29-32; 1983 c 207 s 25,43; 1983 c 342 art 1 s 43; 1984 c 514 
 art 1 s 8; 1Sp1985 c 14 art 21 s 49; 1986 c 444; 1Sp1986 c 1 art 
 1 s 9; 1Sp1986 c 3 art 1 s 82; 1987 c 268 art 1 s 101; 1988 c 
 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 16; 1991 c 
 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 
 1994 c 587 art 1 s 24