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Minnesota Legislature

Office of the Revisor of Statutes

270C.61 LEGAL ACTION; CONFESSION OF JUDGMENT.
    Subdivision 1. Legal action. (a) In addition to all other methods authorized by law for
the collection of tax, if any tax payable to the commissioner or to the department, including
penalties and interest thereon, is not paid within 60 days after it is required by law to be paid, the
commissioner may proceed under this subdivision. Within five years after the date of assessment
of the tax or at any time a lien filed under section 270C.63 is enforceable, or, if the action is to
renew or enforce a judgment, at any time before the judgment's expiration, the commissioner may
bring an action in court against the person liable for the payment or collection of the tax, in the
name of the state, for the recovery of the tax and interest and penalties due in respect thereof. The
action may be commenced by the commissioner in the same manner as any other civil action.
(b) The commissioner may also serve the summons and complaint by mailing a copy to
the taxpayer's last known address by certified mail. Service by certified mail is complete when
mailed in acceptable form with the United States Postal Service or with the central mail system
of the state of Minnesota.
    Subd. 2. Court-ordered returns. In addition to other remedies that may be available, the
commissioner may bring an action in equity by the state against a taxpayer for an injunction
ordering the taxpayer to file a complete and proper return or amended return. The district courts of
this state have jurisdiction over the action and disobedience of an injunction issued under this
subdivision will be punished as a contempt of district court. The action may be commenced by
the commissioner in the same manner as any other civil action.
    Subd. 3. Prosecuting authority. The commissioner may request the county attorney or the
attorney general to conduct the proceedings on behalf of the state.
    Subd. 4. Appeals. Either party to an action or a judgment for the recovery of any taxes,
interest, or penalties under subdivision 1 may appeal the judgment as in other civil cases.
    Subd. 5. Tax presumed valid. The tax, as assessed by the commissioner, with any penalties
included therein, shall be presumed to be valid and correctly determined and assessed, and the
burden shall be upon the taxpayer to show its incorrectness or invalidity. A statement filed by
the commissioner showing the amount of the tax and penalties as determined or assessed by the
commissioner, is admissible in evidence and shall establish prima facie the facts set forth therein.
    Subd. 6. Confession of judgment. (a) The commissioner may, within 3-1/2 years after any
return is filed, notwithstanding section 541.09, enter judgment on any confession of judgment
contained in the return after ten days' notice served upon the taxpayer by mail at the address
shown in the return. The judgment shall be entered by the court administrator of district court
upon the filing of a photocopy or similar reproduction of that part of the return containing the
confession of judgment along with a statement of the commissioner or an agent that the tax
has not been paid. The commissioner may prescribe the words for the confession of judgment
statement contained on the return.
(b) Notwithstanding any other provision of the law to the contrary, the commissioner may,
within five years after a written agreement is signed by the taxpayer and the commissioner under
the provisions of section 270C.52, subdivision 2, enter judgment on the confession of judgment
contained within the agreement after ten days' notice served upon the taxpayer at the address
shown in the agreement. Such judgment shall be entered by the court administrator of district
court upon the filing of the agreement or a certified copy thereof along with a statement of the
commissioner or an agent that the tax has not been paid.
History: 2005 c 151 art 1 s 67