2004 Minnesota Statutes

     297A.93 Jeopardy assessment and collection. 

    (a) If the commissioner has reason to believe that the 
 person required to file the return is about to leave the state 
 or remove the person's property from this state with the purpose 
 of evading the tax and penalties imposed by this chapter, or 
 that the collection of the tax will be jeopardized by delays 
 incident to other methods of collection, the commissioner may 
 immediately declare the person's reporting period at an end and 
 assess a tax on the basis of the commissioner's own knowledge or 
 information available.  The commissioner may then demand 
 immediate payment of the tax, and, if payment is not immediately 
 made, collect the tax by any method prescribed in chapter 270. 

    (b) It is not a defense to an assessment made under this 
 section that the tax period has not terminated, that the time 
 otherwise allowed by law for filing a return has not expired, 
 that the notices otherwise required by law for making an 
 assessment have not been given, or that the time otherwise 
 allowed by law for taking or prosecuting an appeal or for paying 
 the tax has not expired. 

    HIST: 2000 c 418 art 1 s 36