2006 Minnesota Statutes

270C.68 CONTINUOUS LEVY.
    Subdivision 1. Authority. The commissioner may, within five years after the date of
assessment of the tax, or if a lien has been filed under section 270C.63, within the statutory period
for enforcement of the lien, give notice to a person to withhold the amount of any tax, interest, or
penalties, due from a taxpayer. The amounts withheld shall be transmitted to the commissioner at
the times the commissioner designates.
    Subd. 2. Levy continuous. The levy made under subdivision 1 is continuous from the date
the notice is received until the amount due stated on the notice has been withheld or the notice has
been released by the commissioner under section 270C.7109, whichever occurs first.
    Subd. 3. Amount to be withheld. The amount required to be withheld under this section
is the least of:
(1) the amount stated on the notice;
(2) if the taxpayer is not a natural person, 100 percent of the payment; or
(3) if the taxpayer is an individual, 25 percent of the payment.
    Subd. 4. Payments covered. For purposes of this section, the term "payments" does not
include wages as defined in section 290.92 or funds in a deposit account as defined in section
336.9-102(a)(29). The term payments does include the following:
(1) payments due for services of independent contractors, dividends, rents, royalties,
residuals, patent rights, and mineral or other natural resource rights;
(2) payments or credits under written or oral contracts for services or sales whether
denominated as wages, salary, commission, bonus, or otherwise, if the payments are not covered
by section 270C.69; and
(3) any other periodic payments or credits resulting from an enforceable obligation to the
taxpayer.
    Subd. 5. Determination of status; effect. A determination of a taxpayer's status as an
independent contractor under this section does not affect the determination of the taxpayer's
status for the purposes of any other law or rule.
History: 2005 c 151 art 1 s 74