2001 Minnesota Statutes

     295.57 Collection and enforcement; refunds; rulemaking; 
  application of other chapters; access to records; interest on 
  overpayments. 

    Subdivision 1.    Application of other chapters.  Unless 
 specifically provided otherwise by sections 295.50 to 295.59, 
 the enforcement, interest, appeal, criminal penalties, and 
 refunds provisions in chapter 289A, civil penalty provisions 
 applicable to withholding and sales taxes under section 289A.60, 
 and collection and rulemaking provisions under chapter 270, 
 apply to taxes imposed under sections 295.50 to 295.59. 

    Subd. 2.    Access to records.  For purposes of 
 administering the taxes imposed by sections 295.50 to 295.59, 
 the commissioner may access patients' records that contain 
 billing or other financial information without prior consent 
 from the patients.  The data collected is classified as private 
 or nonpublic data. 

    Subd. 3.    Interest on overpayments.  Interest must be 
 paid on an overpayment refunded or credited to the taxpayer from 
 the date of payment of the tax until the date the refund is paid 
 or credited.  For purposes of this subdivision, the date of 
 payment is the due date of the return or the date of actual 
 payment of the tax, whichever is later. 

    Subd. 4.    Sampling techniques.  The commissioner may 
 use statistical or other sampling techniques consistent with 
 generally accepted auditing standards in examining returns or 
 records and making assessments. 

    HIST: 1992 c 549 art 9 s 11; 1993 c 345 art 13 s 20; 1995 c 
 234 art 9 s 12; 1995 c 264 art 18 s 6; 1999 c 243 art 8 s 6; 
 1Sp2001 c 5 art 14 s 7