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83.30 ANNUAL REPORT.
    Subdivision 1. Form; due date. During the period a registration is effective, the subdivider
shall file an annual report in a format the commissioner may by rule prescribe. The report must
include a financial statement of the subdivider's most recent fiscal year, prepared by an accountant
and certified by the subdivider. An audited financial statement shall not be required. Every annual
report shall be due by the 120th day following the end of the subdivider's fiscal year, unless
extended in writing by the commissioner for good cause.
    Subd. 2. Fee. Every annual report filed pursuant to section 83.23, subdivision 2, shall be
accompanied by a fee of $75. Every annual report filed pursuant to section 83.23, subdivision 3,
shall be accompanied by a fee of $150.
    Subd. 3. Failure to file; effect. Failure to file the annual report shall be cause for cancellation
of the registration. If canceled, the registration may be reinstated at a subsequent date following
the filing of the report and payment of the appropriate fees.
History: 1973 c 413 s 11; 1974 c 440 s 5; 1977 c 46 s 1; 1984 c 452 s 15; 1984 c 640 s
32; 1987 c 358 s 100; 1989 c 252 s 5; 1996 c 305 art 2 s 16

Official Publication of the State of Minnesota
Revisor of Statutes