1997 Minnesota Statutes

     295.57 Collection and enforcement; refunds; rulemaking; 
  application of other chapters; access to records; interest on 
  overpayments. 

    Subdivision 1.    Application of other chapters.  Unless 
 specifically provided otherwise by sections 295.50 to 295.59, 
 the enforcement, interest, and penalty provisions under chapter 
 294, appeal provisions in sections 289A.43 and 289A.65, criminal 
 penalties in section 289A.63, and refunds provisions in section 
 289A.50, and collection and rulemaking provisions under chapter 
 270, apply to a liability for the taxes imposed under sections 
 295.50 to 295.59. 

    Subd. 2.    Access to records.  For purposes of 
 administering the taxes imposed by sections 295.50 to 295.59, 
 the commissioner may access patients' records that contain 
 billing or other financial information without prior consent 
 from the patients.  The data collected is classified as private 
 or nonpublic data. 

    Subd. 3.    Interest on overpayments.  Interest must be 
 paid on an overpayment refunded or credited to the taxpayer from 
 the date of payment of the tax until the date the refund is paid 
 or credited.  For purposes of this subdivision, the date of 
 payment is the due date of the return or the date of actual 
 payment of the tax, whichever is later. 

    HIST: 1992 c 549 art 9 s 11; 1993 c 345 art 13 s 20; 1995 c 
 234 art 9 s 12; 1995 c 264 art 18 s 6