270C.72 TAX CLEARANCE; ISSUANCE OF LICENSES.
Subdivision 1. Tax clearance required.
The state or a political subdivision of the state
may not issue, transfer, or renew, and must revoke, a license for the conduct of a profession,
occupation, trade, or business, if the commissioner notifies the licensing authority that the
applicant owes the state delinquent taxes payable to the commissioner, penalties, or interest. The
commissioner may not notify the licensing authority unless the applicant taxpayer owes $500 or
more in delinquent taxes, penalties, or interest, or has not filed returns. If the applicant taxpayer
does not owe delinquent taxes, penalties, or interest, but has not filed returns, the commissioner
may not notify the licensing authority unless the taxpayer has been given 90 days' written notice to
file the returns or show that the returns are not required to be filed. A licensing authority that has
received a notice from the commissioner may issue, transfer, renew, or not revoke the applicant's
license only if (a) the commissioner issues a tax clearance certificate and (b) the commissioner
or the applicant forwards a copy of the clearance to the authority. The commissioner may issue
a clearance certificate only if the applicant does not owe the state any uncontested delinquent
taxes, penalties, or interest and has filed all required returns.
Subd. 2. Definitions.
For purposes of this section, the following terms have the meanings
(a) "Delinquent taxes" do not include a tax liability if (i) an administrative or court action
which contests the amount or validity of the liability has been filed or served, (ii) the appeal
period to contest the tax liability has not expired, or (iii) the applicant has entered into a payment
agreement and is current with the payments.
(b) "Applicant" means an individual, if the license is issued to or in the name of an individual,
or the corporation or partnership, if the license is issued to or in the name of a corporation or
partnership. "Applicant" also means an officer of a corporation, a member of a partnership, or an
individual who is liable for delinquent taxes, either for the entity for which the license is at issue
or for another entity for which the liability was incurred, or personally as a licensee. In the case of
a license transfer, "applicant" also means both the transferor and the transferee of the license.
"Applicant" also means any holder of a license.
(c) "License" means any permit, registration, certification, or other form of approval
authorized by statute or rule to be issued by the state or a political subdivision of the state as
a condition of doing business or conducting a trade, profession, or occupation in Minnesota,
specifically including, but not limited to, a contract for space rental at the Minnesota State Fair
and authorization to operate concessions or rides at county and local fairs, festivals, or events.
(d) "Licensing authority" includes the Minnesota State Fair Board and county and local
boards or governing bodies.
Subd. 3. Notice and hearing.
(a) The commissioner, on notifying a licensing authority
pursuant to subdivision 1 not to issue, transfer, or renew a license, must send a copy of the notice
to the applicant. If the applicant requests, in writing, within 30 days of the date of the notice a
hearing, a contested case hearing must be held. The hearing must be held within 45 days of the
date the commissioner refers the case to the Office of Administrative Hearings. Notwithstanding
any law to the contrary, the applicant must be served with 20 days' notice in writing specifying
the time and place of the hearing and the allegations against the applicant. The notice may be
served personally or by mail.
(b) Prior to notifying a licensing authority pursuant to subdivision 1 to revoke a license,
the commissioner must send a notice to the applicant of the commissioner's intent to require
revocation of the license and of the applicant's right to a hearing under paragraph (a). A license is
subject to revocation when 30 days have passed following the date of the notice in this paragraph
without the applicant requesting a hearing, or, if a hearing is timely requested, upon final
determination of the hearing under section
14.62, subdivision 1
. A license shall be revoked by the
licensing authority within 30 days after receiving notice from the commissioner to revoke.
(c) A hearing under this subdivision is in lieu of any other hearing or proceeding provided by
law arising from any action taken under subdivision 1.
Subd. 4. Licensing authority; duties.
All licensing authorities must require the applicant to
provide the applicant's Social Security number and Minnesota business identification number on
all license applications. Upon request of the commissioner, the licensing authority must provide
the commissioner with a list of all applicants, including the name, address, business name and
address, Social Security number, and business identification number of each applicant. The
commissioner may request from a licensing authority a list of the applicants no more than once
each calendar year.
History: 2005 c 151 art 1 s 87