2002 Minnesota Statutes

     294.06 Delinquent taxes; collection.  

    Such delinquent and unpaid gross earnings tax, penalties 
 and interest, assessed and certified by the commissioner of 
 revenue, as provided in section 294.03 by law, shall be a lien 
 upon all the property, estate and effects of any such company, 
 joint stock association, copartnership, corporation or 
 individual, and shall take precedence of all demands and 
 judgments against the same; and said lien shall relate back to 
 and be effective from the date when such tax was originally due 
 and payable; and the certificate of the commissioner of revenue 
 that said tax, penalties and interest are due and unpaid, and/or 
 the unpaid draft of the commissioner of finance issued in 
 pursuance of tax on gross earnings received by such company, 
 joint stock association, copartnership, corporation, or 
 individual on or prior to December 31, 1968, or by telephone 
 companies on or prior to December 31, 1966, shall be sufficient 
 warrant for the attorney general to institute proceedings for 
 the collection of said tax, penalties and interest by sale of 
 such property or otherwise.  

    HIST: (2238) 1913 c 487 s 5; 1943 c 120; 1967 c 821 s 5; 1969 
 c 1147 s 5; 1971 c 24 s 30; 1973 c 492 s 14; 1973 c 582 s 3