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    Subdivision 1. Determination and assessment. If the commissioner ascertains that a motor
carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due,
the commissioner may immediately make an assessment of tax estimated to be due, whether or
not any report is then due by law.
    Subd. 2. Assessment notice and collection; impoundment. (a) The commissioner may then
proceed under this assessment to collect the tax, or compel security for the taxes owing, and shall
give notice of the commissioner's finding under subdivision 1 to the motor carrier, together with a
demand for an immediate payment of the tax.
(b) The commissioner is also authorized to impound qualified motor vehicles of motor
carriers in violation of this subdivision. The vehicle must be released either upon paying all taxes,
penalties, and interest that may be due or depositing a bond or security to assure the payment of
taxes, penalties, and interest.
History: 2002 c 371 art 2 s 14

Official Publication of the State of Minnesota
Revisor of Statutes