2004 Minnesota Statutes

     297I.45 Assessments. 

    The commissioner shall make determinations, corrections, 
 and assessments with respect to taxes and surcharges, including 
 interest, additions to tax, and penalties.  To determine the 
 accuracy of a return, or in fixing liability for a tax or 
 surcharge, the commissioner may make reasonable examinations or 
 investigations of the taxpayer's records and accounts.  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. 

    HIST: 2000 c 394 art 1 s 10