1997 Minnesota Statutes

     289A.35 Assessments. 

    The commissioner shall make determinations, corrections, 
 and assessments with respect to state taxes, including interest, 
 additions to taxes, and assessable penalties.  The commissioner 
 may audit and adjust the taxpayer's computation of federal 
 taxable income, items of federal tax preferences, or federal 
 credit amounts to make them conform with the provisions of 
 chapter 290 or section 298.01.  If a taxpayer fails to file a 
 required return, the commissioner, from information in the 
 commissioner's possession or obtainable by the commissioner, may 
 make a return for the taxpayer.  The return will be prima facie 
 correct and valid.  If a return has been filed, the commissioner 
 shall examine the return and make any audit or investigation 
 that is considered necessary.  The commissioner may use 
 statistical or other sampling techniques consistent with 
 generally accepted auditing standards in examining returns or 
 records and making assessments. 

    HIST: 1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 
 art 2 s 5