270C.41 AGREEMENT WITH INTERNAL REVENUE SERVICE.
Pursuant to section
270B.12, the commissioner may enter into an agreement with the
Internal Revenue Service to identify taxpayers who have refunds due from the department and
liabilities owing to the Internal Revenue Service. In accordance with the procedures established
in the agreement, the Internal Revenue Service may levy against the refunds to be paid by the
department. For each refund levied upon, the commissioner shall first deduct from the refund a
fee of $20, and then remit the refund or the amount of the levy, whichever is less, to the Internal
Revenue Service. The proceeds of fees shall be deposited into the Department of Revenue
recapture revolving fund under section
270A.07, subdivision 1.
History: 2005 c 151 art 1 s 49