2006 Minnesota Statutes

270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS.
    Subdivision 1. Appropriation. For the purpose of collecting delinquent tax liabilities or
debts as defined in section 16D.02, subdivision 3, there is appropriated to the commissioner
an amount representing the cost of collection by contract with collection agencies, revenue
departments of other states, or attorneys to enable the commissioner to reimburse these agencies,
departments, or attorneys for this service. The commissioner shall report quarterly on the status
of this program to the chair of the house Tax and Appropriation Committees and senate Tax
and Finance Committees.
    Subd. 2. Prepayment. Notwithstanding section 16A.15, subdivision 3, the commissioner
may authorize the prepayment of sheriff's fees, attorney fees, fees charged by revenue departments
of other states, or court costs to be incurred in connection with the collection of delinquent tax
liabilities owed to the commissioner.
History: 2005 c 151 art 1 s 18