2003 Minnesota Statutes

     270.063 Collection of delinquent taxes; costs. 

    Subdivision 1.    Appropriation.  For the purpose of 
 collecting delinquent state tax liabilities or debts as defined 
 in section 16D.02, subdivision 3, there is appropriated to the 
 commissioner of revenue an amount representing the cost of 
 collection by contract with collection agencies, revenue 
 departments of other states, or attorneys to enable the 
 commissioner to reimburse these agencies, departments, or 
 attorneys for this service.  The commissioner shall report 
 quarterly on the status of this program to the chair of the 
 house tax and appropriation committees and senate tax and 
 finance committees. 

    Subd. 2.    Prepayment.  Notwithstanding section 16A.15, 
 subdivision 3, the commissioner of revenue may authorize the 
 prepayment of sheriff's fees, attorney fees, fees charged by 
 revenue departments of other states, or court costs to be 
 incurred in connection with the collection of delinquent tax 
 liabilities owed to the commissioner of revenue. 

    Subd. 3.    Collection of financial institution fees.  
 The commissioner shall collect from a taxpayer any collection 
 fees or costs charged by financial institutions and incurred by 
 the commissioner. 

    Subd. 4.    Federal tax refund offset fees; time limit for 
 submitting claims for offset.  For fees charged by the 
 Department of the Treasury of the United States for the offset 
 of federal tax refunds that are deducted from the refund amounts 
 remitted to the commissioner, the unpaid debts of the taxpayers 
 whose refunds are being offset to satisfy the debts are reduced 
 only by the actual amount of the refund payments received by the 
 commissioner.  Notwithstanding any other provision of law to the 
 contrary, a claim for the offset of a federal tax refund must be 
 submitted to the Department of the Treasury of the United States 
 within ten years after the date of the assessment of the tax 
 owed by the taxpayer whose refund is to be offset to satisfy the 
 debt. 

    HIST: 1981 c 356 s 336; 1982 c 523 art 2 s 1; 1985 c 101 s 1; 
 1986 c 444; 1Sp1986 c 1 art 7 s 10; 1992 c 513 art 4 s 34; 1993 
 c 192 s 84; 1997 c 84 art 5 s 1; 1998 c 366 s 67; 2000 c 490 art 
 13 s 5; 2002 c 377 art 9 s 1