Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY
COMMISSIONER OF REVENUE.
If any person subject to the tax provided by this chapter shall fail to make the report provided
for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the
tax herein imposed a penalty, in an amount equal to ten percent of the tax so imposed, to be added
to and collected with such tax. The commissioner of revenue shall, in such case, determine the
amount of the annuity or income paid or payable to such person and shall fix the tax due thereon
from such person, together with such penalty, upon such information possessed or obtained and
shall proceed as provided by law when such taxes are determined upon the sworn report of
the person receiving such payment.
History: (2394-97) Ex1937 c 91 s 7; 1973 c 582 s 3; 1986 c 444
COMMISSIONER OF REVENUE.
If any person subject to the tax provided by this chapter shall fail to make the report provided
for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the
tax herein imposed a penalty, in an amount equal to ten percent of the tax so imposed, to be added
to and collected with such tax. The commissioner of revenue shall, in such case, determine the
amount of the annuity or income paid or payable to such person and shall fix the tax due thereon
from such person, together with such penalty, upon such information possessed or obtained and
shall proceed as provided by law when such taxes are determined upon the sworn report of
the person receiving such payment.
History: (2394-97) Ex1937 c 91 s 7; 1973 c 582 s 3; 1986 c 444
Official Publication of the State of Minnesota
Revisor of Statutes