2006 Minnesota Statutes

297D.12 ALL ASSESSMENTS ARE JEOPARDY.
    Subdivision 1. Assessment procedure. An assessment for a tax obligor not possessing valid
stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy
assessment or collection, as provided in section 270C.36. The commissioner shall assess a tax and
applicable penalties based on personal knowledge or information available to the commissioner;
mail the taxpayer at the taxpayer's last known address or serve in person, a written notice of the
amount of tax and penalty; demand its immediate payment; and, if payment is not immediately
made, collect the tax and penalty by any method prescribed in chapter 270C, except that the
commissioner need not await the expiration of the times specified in chapter 270C.
    Subd. 2. Injunction prohibited. No person may bring suit to enjoin the assessment or
collection of any taxes, interest, or penalties imposed by this chapter.
    Subd. 3. Standard of proof. The tax and penalties assessed by the commissioner are
presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to
show their incorrectness or invalidity. Any statement filed by the commissioner with the court
administrator, or any other certificate by the commissioner of the amount of tax and penalties
determined or assessed is admissible in evidence and is prima facie evidence of the facts it
contains.
History: 1986 c 470 s 15; 1987 c 268 art 17 s 39; 1991 c 291 art 9 s 39; 2005 c 151 art 2 s 17