2007 Minnesota Statutes

270C.53 COLLECTION; TAXPAYER INABILITY TO PAY.
Notwithstanding any other provision of law, the commissioner may, based upon the
inability of a taxpayer to pay a delinquent tax liability, abate the liability if the taxpayer agrees
to perform uncompensated public service work for a state agency, a political subdivision or
public corporation of this state, or a nonprofit educational, medical, or social service agency.
The Department of Corrections shall administer the work program. No benefits under chapter
176 or 268 shall be available, but a claim authorized under section 3.739 may be made by the
taxpayer. The state may not enter into any agreement that has the purpose of or results in the
displacement of public employees by a delinquent taxpayer under this section. The state must
certify to the appropriate bargaining agent or employees, as applicable, that the work performed
by a delinquent taxpayer will not result in the displacement of currently employed workers or
layoff from a substantially equivalent position, including partial displacement such as reduction in
hours of nonovertime work, wages, or other employment benefits.
History: 2005 c 151 art 1 s 59