Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. Posting, notice. Pursuant to the authority to disclose under section 270B.12,
subdivision 4
, the commissioner shall, by the 15th of each month, submit to the commissioner of
public safety a list of all taxpayers who are required to pay, withhold, or collect the tax imposed
by section 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, or 297A.62, or local sales
and use tax payable to the commissioner, or a local option tax administered and collected by the
commissioner, and who are ten days or more delinquent in either filing a tax return or paying
the tax.
The commissioner is under no obligation to list a taxpayer whose business is inactive. At
least ten days before notifying the commissioner of public safety, the commissioner shall notify
the taxpayer of the intended action.
The commissioner of public safety shall post the list in the same manner as provided in
section 340A.318, subdivision 3. The list will prominently show the date of posting. If a taxpayer
previously listed files all returns and pays all taxes specified in this subdivision then due, the
commissioner shall notify the commissioner of public safety within two business days.
    Subd. 2. Sales prohibited. Beginning the third business day after the list is posted, no
wholesaler, manufacturer, or brewer may sell or deliver any product to a taxpayer included on
the posted list.
    Subd. 3. Penalty. A wholesaler, manufacturer, or brewer of intoxicating liquor or 3.2 percent
malt liquor who violates subdivision 2 is subject to the penalties provided in section 340A.304.
History: 2005 c 151 art 1 s 90

Official Publication of the State of Minnesota
Revisor of Statutes