2006 Minnesota Statutes

270C.34 ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE.
    Subdivision 1. Authority. (a) The commissioner may abate, reduce, or refund any penalty or
interest that is imposed by a law administered by the commissioner as a result of the late payment
of tax or late filing of a return, if the failure to timely pay the tax or failure to timely file the return
is due to reasonable cause, or if the taxpayer is located in a presidentially declared disaster area.
(b) The commissioner shall abate any part of a penalty or additional tax charge under section
289A.25, subdivision 2, or 289A.26, subdivision 4, attributable to erroneous advice given to the
taxpayer in writing by an employee of the department acting in an official capacity, if the advice:
(1) was reasonably relied on and was in response to a specific written request of the
taxpayer; and
(2) was not the result of failure by the taxpayer to provide adequate or accurate information.
    Subd. 2. Procedure. (a) A request for abatement of penalty under subdivision 1 or section
289A.60, subdivision 4, must be filed with the commissioner within 60 days of the date the notice
was mailed to the taxpayer's last known address, stating that a penalty has been imposed.
(b) If the commissioner issues an order denying a request for abatement of penalty, the
taxpayer may file an administrative appeal as provided in section 270C.35 or appeal to Tax
Court as provided in section 271.06.
(c) If the commissioner does not issue an order on the abatement request within 60 days
from the date the request is received, the taxpayer may appeal to Tax Court as provided in
section 271.06.
History: 2005 c 151 art 1 s 37