2005 Minnesota Statutes

CHAPTER 270C. Department of Revenue

Table of Sections

Section	Headnote
GENERAL POWERS
270C.01	Definitions.
270C.02	Department of Revenue; commissioner.
270C.03	Powers and duties.
270C.04	Use of information.
270C.05	Access to criminal justice data.
270C.055	Criminal investigations, referral, and information disclosure.
270C.06	Rulemaking authority.
270C.07	Revenue notices.
270C.08	Tax information bulletins.
270C.09	Opinion of attorney general; effect.
270C.10	Ex-employees not to represent taxpayers; penalty.
270C.105	Basis for evaluation of Department of Revenue employees.
270C.11	Tax expenditure budget.
270C.12	Tax information sample data.
270C.13	Tax incidence reports.
270C.14	Authority to pay local taxes; appropriation.
270C.15	Revenue Department service and recovery special revenue fund.
270C.16	Collection of delinquent liabilities; costs.
270C.17	Commissioner to collect certain local taxes.
270C.18	Setoff of political subdivision debts.
270C.19	Taxes and fees; refund and sharing agreements with Indians.
TAX ADMINISTRATION
270C.25	Prohibition of suits to restrain assessment or collection.
270C.26	Penalty for filing certain documents against Department of Revenue employees.
270C.27	Civil damages for failure to release lien.
270C.275	Civil damages for certain unauthorized collection actions.
270C.28	Disclosure of rights of taxpayers.
270C.285	Procedures involving in-person taxpayer interviews.
270C.29	Notices to holders of powers of attorney.
270C.30	Returns; format; furnishing.
270C.302	Returns, other forms; where filed.
270C.304	Electronically filed returns; signatures.
270C.306	Commissioner may require Social Security or identifying numbers on forms.
270C.308	Prohibition of display of Social Security numbers.
270C.31	Examinations and investigations.
270C.32	Subpoenas.
270C.33	Commissioner assessment procedures.
270C.34	Abatement of penalty, interest, and additional tax charge.
270C.345	Determination of minimums and cancellation; additional tax, collection, refunds.
270C.346	Erroneous remittances.
270C.347	Rebate checks and warrants; authority to reissue; appropriation.
270C.35	Administrative review.
270C.36	Jeopardy assessment and collection.
270C.37	Taxpayer assistance orders; taxpayer's rights advocate.
270C.38	Notice of determination or action of the commissioner.
270C.39	Due date on Saturday, Sunday, or holiday.
270C.395	Timely mailing treated as timely filing and paying.
270C.40	Interest payable to commissioner.
270C.405	Interest on refunds.
270C.41	Agreement with Internal Revenue Service.
270C.42	Electronic payments; penalty.
270C.425	Financial transaction cards; payment of taxes; appropriation.
270C.43	Refunds payable in installments.
270C.44	Practice before the commissioner.
270C.445	Tax preparation services.
270C.446	Publication of names of tax preparers subject to penalties.
270C.447	Legal action to enjoin tax return preparer.
270C.449	Equitable actions.
COLLECTION
270C.50	Use of collection remedies.
270C.51	Allocation of payment.
270C.52	Settlement agreements, payment agreements, and offers in compromise.
270C.53	Collection; taxpayer inability to pay.
270C.54	Collection of financial institution fees.
270C.545	Federal tax refund offset fees; time limit for submitting claims for offset.
270C.56	Personal liability.
270C.57	Successor liability of businesses.
270C.58	Liability of transferees and fiduciaries.
270C.585	Transferee liability for estate tax.
270C.59	Liability of third parties paying or providing for wages.
270C.61	Legal action; confession of judgment.
270C.62	Date of assessment; definition.
270C.63	Lien for taxes.
270C.64	Credit of overpayment to delinquent tax liabilities.
270C.65	Right of setoff.
270C.66	Contracts with state; withholding.
270C.67	Levy and distraint.
270C.68	Continuous levy.
270C.69	Withholding by employer of delinquent taxes.
270C.70	Personal liability for failure to honor a levy.
270C.7101	Sale of seized property.
270C.7102	Sale of perishable goods.
270C.7103	Redemption of property.
270C.7104	Certificate of sale.
270C.7105	Effect of certificate of sale.
270C.7106	Records of sale.
270C.7107	Expense of levy and sale.
270C.7108	Application of proceeds of levy.
270C.7109	Authority to release levy and return property.
270C.711	Acquisition and resale of seized property.
270C.72	Tax clearance; issuance of licenses.
270C.721	Revocation of certificates of authority to do business in this state.
270C.722	Revocation of sales tax permits.
270C.725	Posting of tax delinquency; sale of liquor or beer.
270C.728	Publication of names of delinquent taxpayers.
OVERSIGHT AND ADMINISTRATION OF PROPERTY TAX SYSTEM
270C.85	Administration of property tax laws; powers and duties.
270C.86	Power to abate; correction of errors.
270C.87	Revision of Minnesota assessors' manual.
270C.88	Orders; decisions.
270C.89	County assessor's reports of assessment filed with commissioner.
270C.90	County auditor to calculate tax rate.
270C.91	Record of proceedings changing net tax capacity; duties of county auditor.
270C.92	Improper or negligent administration of property tax laws.
270C.921	Municipality may be party to tax hearing.
270C.922	Municipality may request tax hearing.
270C.923	Witnesses summoned.
270C.924	Findings of fact and order; appeals.
270C.925	Notice of appeal.
270C.926	Appeal does not stay collection.
270C.927	Increase in net tax capacity; additional taxes.
270C.928	Proceedings to determine net tax capacity.
REASSESSMENT OF OMITTED OR UNDERVALUED PROPERTIES
270C.94	Property omitted or undervalued; reassessment; appointment of special assessor.
270C.95	Qualification of assessors; reassessment, how made.
270C.96	Reassessment; compensation; reimbursement by counties.
270C.97	Omitted property.
SENIOR ACCREDITATION
270C.98	Senior accreditation.
OFFICE OF ASSESSOR
270C.99	Certain townships and cities option to elect to reinstate the office of assessor.