2005 Minnesota Statutes

     270C.345 Determination of minimums and cancellation; 
  additional tax, collection, refunds. 

    Notwithstanding any other provision of law, the 
 commissioner may: 

    (1) based upon the administrative costs of processing, 
 determine minimum standards for the determination of additional 
 tax for which an order shall be issued; 

    (2) based upon collection costs as compared to the amount 
 of tax involved, determine minimum standards of collection; 

    (3) based upon the administrative costs of processing, 
 determine the minimum amount of a refund to be made where no 
 claim has been filed; and 

    (4) cancel any amounts below these minimum standards 
 determined under clauses (1) and (2).  

    HIST: 2005 c 151 art 1 s 38