1997 Minnesota Statutes

     294.021 Assessment; failure to file return, false or 
  fraudulent return filed. 

    If any company, joint stock association, copartnership, 
 corporation, or individual required by this chapter to file any 
 return shall fail to do so within the time prescribed by this 
 chapter or by rules under the authority thereof, or shall make, 
 willfully or otherwise, an incorrect, false, or fraudulent 
 return, it shall, on the written demand of the commissioner of 
 revenue, file such return, or corrected return, within 30 days 
 after the mailing of such written demand and at the same time 
 pay the whole tax, or additional tax, due on the basis thereof.  
 If such taxpayer shall fail within that time to file such 
 return, or corrected return, the commissioner shall make for the 
 taxpayer a return, or corrected return, from the commissioner's 
 own knowledge and from such information as the commissioner can 
 obtain through testimony, or otherwise, and assess a tax on the 
 basis thereof, which tax (less any payments theretofore made on 
 account of the tax for the taxable year covered by such return) 
 shall be paid within 60 days after the commissioner has mailed 
 to such taxpayer a written notice of the amount thereof and 
 demand for its payment. Any such return or assessment made by 
 the commissioner on account of the failure of the taxpayer to 
 make a return, or a corrected return, shall be prima facie 
 correct and valid, and the taxpayer shall have the burden of 
 establishing its incorrectness or invalidity in any action or 
 proceeding thereto. 

    HIST: 1969 c 1147 s 3; 1973 c 582 s 3; 1978 c 767 s 28; 1985 c 
 248 s 70; 1986 c 444