2000 Minnesota Statutes

     270.68 Legal action; confession of judgment. 

    Subdivision 1.    Legal action.  (a) In addition to all 
 other methods authorized by law for the collection of tax, if 
 any tax payable to the commissioner of revenue or to the 
 department of revenue, including penalties and interest thereon, 
 is not paid within 60 days after it is required by law to be 
 paid, the commissioner of revenue may proceed under this 
 subdivision.  Within five years after the date of assessment of 
 the tax or at any time a lien filed under section 270.69 is 
 enforceable, or, if the action is to renew or enforce a 
 judgment, at any time before the judgment's expiration, the 
 commissioner may bring an action in court against the person 
 liable for the payment or collection of the tax, in the name of 
 the state, for the recovery of the tax and interest and 
 penalties due in respect thereof.  The action may be commenced 
 by the commissioner in the same manner as any other civil action.

    (b) The commissioner may also serve the summons and 
 complaint by mailing a copy to the taxpayer's last known address 
 by certified mail.  Service by certified mail is complete when 
 mailed in acceptable form with the United States Postal Service 
 or with the central mail system of the state of Minnesota. 

    (c) The commissioner may call upon the county attorney or 
 the attorney general to conduct the proceedings on behalf of the 
 state.  If a proceeding is referred to a county attorney, and 
 the county attorney fails to issue or cause to be issued an 
 indictment or criminal complaint within 30 days after the 
 referral by the commissioner, the attorney general may conduct 
 the proceeding.  

    Subd. 2.    Appeals.  Either party to an action or a 
 judgment for the recovery of any taxes, interest, or penalties 
 under subdivision 1 may appeal the judgment as in other civil 
 cases. 

    Subd. 3.    Tax presumed valid.  The tax, as assessed by 
 the commissioner, with any penalties included therein, shall be 
 presumed to be valid and correctly determined and assessed, and 
 the burden shall be upon the taxpayer to show its incorrectness 
 or invalidity.  A statement filed by the commissioner showing 
 the amount of the tax and penalties as determined or assessed by 
 the commissioner, is admissible in evidence and shall establish 
 prima facie the facts set forth therein.  

    Subd. 4.    Confession of judgment.  (a) The 
 commissioner may, within 3-1/2 years after any return or report 
 is filed, notwithstanding section 541.09, enter judgment on any 
 confession of judgment contained in the return or report after 
 ten days' notice served upon the taxpayer by mail at the address 
 shown in the return or report.  The judgment shall be entered by 
 the court administrator of district court upon the filing of a 
 photocopy or similar reproduction of that part of the return or 
 report containing the confession of judgment along with a 
 statement of the commissioner or an agent that the tax has not 
 been paid.  The commissioner may prescribe the words for the 
 confession of judgment statement contained on the return or 
 report.  

    (b) Notwithstanding any other provision of the law to the 
 contrary, the commissioner may, within five years after a 
 written agreement is signed by the taxpayer and the commissioner 
 under the provisions of section 270.67, subdivision 2, enter 
 judgment on the confession of judgment contained within the 
 agreement after ten days' notice served upon the taxpayer at the 
 address shown in the agreement.  Such judgment shall be entered 
 by the court administrator of district court upon the filing of 
 the agreement or a certified copy thereof along with a statement 
 of the commissioner or an agent that the tax has not been paid.  

    HIST: 1982 c 523 art II s 7; 1983 c 247 s 118; 1985 c 101 s 
 4,5; 1Sp1985 c 14 art 1 s 6; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 
 1990 c 480 art 2 s 7,8; 1990 c 594 art 1 s 63; 1991 c 291 art 16 
 s 3; 1997 c 84 art 5 s 3; 1999 c 143 s 1