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Chapter 270C
Section 270C.345
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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).
History: 2005 c 151 art 1 s 38
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).
History: 2005 c 151 art 1 s 38
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Revisor of Statutes