2000 Minnesota Statutes

     289A.35 Assessments; commissioner filed returns. 

    The commissioner has the authority to make determinations, 
 corrections, and assessments with respect to state taxes, 
 including interest, additions to taxes, and assessable 
 penalties.  The commissioner may audit and adjust the taxpayer's 
 computation of federal taxable income, items of federal tax 
 preferences, or federal credit amounts to make them conform with 
 the provisions of chapter 290 or section 298.01.  If a taxpayer 
 fails to file a required return, the commissioner, from 
 information in the commissioner's possession or obtainable by 
 the commissioner, may make a return for the taxpayer.  The 
 return will be prima facie correct and valid.  If a return has 
 been filed, the commissioner shall enter the liability reported 
 on the return and may make any audit or investigation that is 
 considered necessary.  The commissioner may use statistical or 
 other sampling techniques consistent with generally accepted 
 auditing standards in examining returns or records and making 
 assessments. 

    HIST: 1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 
 art 2 s 5; 2000 c 490 art 13 s 11