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297A.93 Jeopardy assessment and collection.

(a) If the commissioner has reason to believe that the person required to file the return is about to leave the state or remove the person's property from this state with the purpose of evading the tax and penalties 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 person's reporting period at an end and assess a tax on the basis of the commissioner's own knowledge or information available. The commissioner may then demand immediate payment of the tax, and, if payment is not immediately made, collect the tax by any method prescribed in chapter 270.

(b) It is not a defense to an assessment made under this section that the tax period has not terminated, that the time otherwise allowed by law for filing a return has not expired, that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or prosecuting an appeal or for paying the tax has not expired.

HIST: 2000 c 418 art 1 s 36

* NOTE: This section, as added by Laws 2000, chapter 418, *article 1, section 36, is effective for assessments after June *30, 2001. Laws 2000, chapter 418, article 1, section 46.

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Revisor of Statutes