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2018 Minnesota Statutes

CHAPTER 270C. DEPARTMENT OF REVENUE

Table of Sections
Section Headnote
GENERAL POWERS
270C.01 DEFINITIONS.
270C.02 DEPARTMENT OF REVENUE; COMMISSIONER.
270C.03 POWERS AND DUTIES.
270C.04 USE OF INFORMATION.
270C.05 ACCESS TO CRIMINAL JUSTICE DATA.
270C.055 CRIMINAL INVESTIGATIONS, REFERRAL, AND INFORMATION DISCLOSURE.
270C.06 RULEMAKING AUTHORITY.
270C.07 REVENUE NOTICES.
270C.08 TAX INFORMATION BULLETINS.
270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES.
270C.09 OPINION OF ATTORNEY GENERAL; EFFECT.
270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY.
270C.101 APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED.
270C.105 BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES.
270C.11 TAX EXPENDITURE BUDGET.
270C.12 TAX INFORMATION SAMPLE DATA.
270C.13 TAX INCIDENCE REPORTS.
270C.131 EXPLORE MINNESOTA TOURISM TAX REPORT.
270C.14 AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION.
270C.145 [Repealed, 2013 c 142 art 5 s 15]
270C.15 REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND.
270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS.
270C.17 COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES.
270C.171 SPECIAL LAWS; LOCAL TAXES.
270C.18 SETOFF OF POLITICAL SUBDIVISION DEBTS.
270C.19 TAXES AND FEES; REFUND AND SHARING AGREEMENTS WITH INDIANS.
270C.20 DESTRUCTION OF RETURNS.
270C.21 TAXPAYER ASSISTANCE GRANTS.
TAX ADMINISTRATION
270C.25 PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.
270C.26 PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES.
270C.27 CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN.
270C.275 CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS.
270C.28 DISCLOSURE OF RIGHTS OF TAXPAYERS.
270C.285 PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS.
270C.29 NOTICES TO HOLDERS OF POWERS OF ATTORNEY.
270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
270C.301 ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS.
270C.302 RETURNS, OTHER FORMS; WHERE FILED.
270C.304 ELECTRONICALLY FILED RETURNS; SIGNATURES.
270C.306 COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS.
270C.308 PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS.
270C.31 EXAMINATIONS AND INVESTIGATIONS.
270C.32 SUBPOENAS.
270C.33 COMMISSIONER ASSESSMENT PROCEDURES.
270C.34 ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE.
270C.345 DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS.
270C.346 ERRONEOUS REMITTANCES.
270C.347 REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION.
270C.35 ADMINISTRATIVE REVIEW.
270C.36 JEOPARDY ASSESSMENT AND COLLECTION.
270C.37 TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE.
270C.38 NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER.
270C.39 DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY.
270C.395 TIMELY MAILING TREATED AS TIMELY FILING AND PAYING.
270C.40 INTEREST PAYABLE TO COMMISSIONER.
270C.405 INTEREST ON REFUNDS.
270C.41 AGREEMENTS WITH FEDERAL GOVERNMENT.
270C.42 ELECTRONIC PAYMENTS; PENALTY.
270C.425 FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION.
270C.43 REFUNDS PAYABLE IN INSTALLMENTS.
270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
270C.44 PRACTICE BEFORE THE COMMISSIONER.
270C.445 TAX PREPARATION SERVICES.
270C.4451 REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES.
270C.446 PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES.
270C.447 LEGAL ACTION TO ENJOIN TAX RETURN PREPARER.
270C.449 EQUITABLE ACTIONS.
COLLECTION
270C.50 USE OF COLLECTION REMEDIES.
270C.51 ALLOCATION OF PAYMENT.
270C.52 SETTLEMENT AGREEMENTS, PAYMENT AGREEMENTS, AND OFFERS IN COMPROMISE.
270C.53 [Repealed, 2014 c 308 art 9 s 94]
270C.54 COLLECTION OF FINANCIAL INSTITUTION FEES.
270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET.
270C.56 PERSONAL LIABILITY.
270C.57 SUCCESSOR LIABILITY OF BUSINESSES.
270C.58 LIABILITY OF TRANSFEREES AND FIDUCIARIES.
270C.585 TRANSFEREE LIABILITY FOR ESTATE TAX.
270C.59 LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES.
270C.60 FAILURE TO COMPLY WITH WITHHOLDING PROVISIONS.
270C.61 LEGAL ACTION; CONFESSION OF JUDGMENT.
270C.62 DATE OF ASSESSMENT; DEFINITION.
270C.63 LIEN FOR TAXES.
270C.64 CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES.
270C.65 RIGHT OF SETOFF.
270C.66 CONTRACTS WITH STATE; WITHHOLDING.
270C.67 LEVY AND DISTRAINT.
270C.68 CONTINUOUS LEVY.
270C.69 WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES.
270C.70 PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY.
270C.7101 SALE OF SEIZED PROPERTY.
270C.7102 SALE OF PERISHABLE GOODS.
270C.7103 REDEMPTION OF PROPERTY.
270C.7104 CERTIFICATE OF SALE.
270C.7105 EFFECT OF CERTIFICATE OF SALE.
270C.7106 RECORDS OF SALE.
270C.7107 EXPENSE OF LEVY AND SALE.
270C.7108 APPLICATION OF PROCEEDS OF LEVY.
270C.7109 AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY.
270C.711 ACQUISITION AND RESALE OF SEIZED PROPERTY.
270C.72 TAX CLEARANCE; ISSUANCE OF LICENSES.
270C.721 REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE.
270C.722 REVOCATION OF SALES TAX PERMITS.
270C.725 POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER.
270C.728 PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS.
OVERSIGHT AND ADMINISTRATION OF PROPERTY TAX SYSTEM
270C.85 ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES.
270C.86 POWER TO ABATE; CORRECTION OF ERRORS.
270C.87 REVISION OF MINNESOTA ASSESSORS' MANUAL.
270C.88 ORDERS; DECISIONS.
270C.89 COUNTY ASSESSOR'S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER.
270C.90 [Renumbered 275.079]
270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR.
270C.92 IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS.
270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING.
270C.922 MUNICIPALITY MAY REQUEST TAX HEARING.
270C.923 WITNESSES SUMMONED.
270C.924 FINDINGS OF FACT AND ORDER; APPEALS.
270C.925 NOTICE OF APPEAL.
270C.926 APPEAL DOES NOT STAY COLLECTION.
270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES.
270C.928 PROCEEDINGS TO DETERMINE NET TAX CAPACITY.
REASSESSMENT OF OMITTED OR UNDERVALUED PROPERTIES
270C.94 PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR.
270C.95 QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE.
270C.96 REASSESSMENT; COMPENSATION; REIMBURSEMENT BY COUNTIES.
270C.97 OMITTED PROPERTY.
SENIOR ACCREDITATION
270C.98 SENIOR ACCREDITATION.
OFFICE OF ASSESSOR
270C.99 CERTAIN TOWNSHIPS AND CITIES OPTION TO ELECT TO REINSTATE THE OFFICE OF ASSESSOR.
ASSESSOR ACCREDITATION
270C.9901 ASSESSOR ACCREDITATION; WAIVER.
PROPERTY TAX SYSTEM ACCOUNTABILITY AND EVALUATION
270C.991 PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS.

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