1999 Minnesota Statutes

     297E.09 Assessments. 

    Subdivision 1.    Generally.  The commissioner shall 
 make determinations, corrections, and assessments with respect 
 to taxes, including interest, additions to taxes, and assessable 
 penalties, imposed under this chapter.  

    Subd. 2.    Commissioner filed returns.  If a taxpayer 
 fails to file a return required by this chapter, the 
 commissioner may make a return for the taxpayer from information 
 in the commissioner's possession or obtainable by the 
 commissioner.  The return is prima facie correct and valid.  

    Subd. 3.    Order of assessment; notice and demand to 
 taxpayer.  (a) If a return has been filed and the commissioner 
 determines that the tax disclosed by the return is different 
 from the tax determined by the examination, the commissioner 
 shall send an order of assessment to the taxpayer.  The order 
 must explain the basis for the assessment and must explain the 
 taxpayer's appeal rights.  An assessment by the commissioner 
 must be made by recording the liability of the taxpayer in the 
 office of the commissioner, which may be done by keeping a copy 
 of the order of assessment sent to the taxpayer.  An order of 
 assessment is final when made but may be reconsidered by the 
 commissioner under section 297E.15.  

    (b) The amount of unpaid tax shown on the order must be 
 paid to the commissioner:  

    (1) within 60 days after notice of the amount and demand 
 for its payment have been mailed to the taxpayer by the 
 commissioner; or 

    (2) if an administrative appeal is filed under section 
 297E.15 within 60 days following the determination or compromise 
 of the appeal.  

    Subd. 4.    Erroneous refunds.  An erroneous refund is 
 considered an underpayment of tax on the date made.  An 
 assessment of a deficiency arising out of an erroneous refund 
 may be made at any time within two years from the making of the 
 refund.  If part of the refund was induced by fraud or 
 misrepresentation of a material fact, the assessment may be made 
 at any time.  

    Subd. 5.    Assessment presumed valid.  A return or 
 assessment made by the commissioner is prima facie correct and 
 valid.  The taxpayer has the burden of establishing the 
 incorrectness or invalidity of the return or assessment in any 
 action or proceeding in respect to it.  

    Subd. 6.    Aggregate refund or assessment.  On 
 examining returns of a taxpayer for more than one year or 
 period, the commissioner may issue one order covering the period 
 under examination that reflects the aggregate refund or 
 additional tax due.  

    Subd. 7.    Sufficiency of notice.  An order of 
 assessment sent by United States mail, postage prepaid to the 
 taxpayer at the taxpayer's last known address, is sufficient 
 even if the taxpayer is deceased or is under a legal disability, 
 or, in the case of a corporation, has terminated its existence, 
 unless the department has been provided with a new address by a 
 party authorized to receive notices of assessment. 

    HIST: 1994 c 633 art 2 s 10; 1995 c 186 s 119