2007 Minnesota Statutes
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Chapter 297H
Section 297H.10
Recent History
- 2014 Subd. 2 Repealed 2014 c 308 art 9 s 94
- 2005 Subd. 1 Amended 2005 c 151 art 2 s 15
- 1997 297H.10 New 1997 c 231 art 13 s 15
This is an historical version of this statute chapter. Also view the most recent published version.
297H.10 ADMINISTRATION; ENFORCEMENT; PENALTY.
Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection,
refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A
that are applicable to taxes imposed by chapter 297A apply to this chapter.
Subd. 2. Penalty. If the form prescribed by the commissioner of revenue for remitting the
tax is the sales tax return, a penalty is imposed on a person or political subdivision who fails to
separately report the amount of tax due under this chapter. The specified penalties are ten percent
for the first violation and 20 percent for the second and subsequent violations. The penalty applies
only to that portion of the tax that should have been reported on the separate lines for the tax due
under this chapter and that was included on other lines of the sales tax return.
History: 1997 c 231 art 13 s 15; 2005 c 151 art 2 s 15
Subdivision 1. Administration and enforcement. The audit, assessment, appeal, collection,
refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A
that are applicable to taxes imposed by chapter 297A apply to this chapter.
Subd. 2. Penalty. If the form prescribed by the commissioner of revenue for remitting the
tax is the sales tax return, a penalty is imposed on a person or political subdivision who fails to
separately report the amount of tax due under this chapter. The specified penalties are ten percent
for the first violation and 20 percent for the second and subsequent violations. The penalty applies
only to that portion of the tax that should have been reported on the separate lines for the tax due
under this chapter and that was included on other lines of the sales tax return.
History: 1997 c 231 art 13 s 15; 2005 c 151 art 2 s 15
Official Publication of the State of Minnesota
Revisor of Statutes