Chapter 270C — Department of Revenue; Commissioner

270C.01 Definitions Defines key terms used throughout the Department of Revenue chapter, including who the 'commissioner' is, what the … 270C.02 Department of Revenue; Commissioner The Department of Revenue is run by a commissioner appointed by the governor. The commissioner hires staff, organizes … 270C.03 Powers and Duties Lists the powers and duties of the Commissioner of Revenue, including collecting taxes, auditing returns, investigating … 270C.04 Use of Information The Revenue Commissioner can use any information the department has to make sure tax laws are applied fairly and … 270C.05 Access to Criminal Justice Data The Department of Revenue's criminal investigation unit can access law enforcement databases to help investigate tax … 270C.055 Criminal Investigations, Referral, and Information Disclosure When the Revenue Commissioner believes someone has committed a tax crime, the commissioner can ask prosecutors or the … 270C.06 Rulemaking Authority The Revenue Commissioner can create official rules about how tax laws are enforced, and those rules carry the same … 270C.07 Revenue Notices The Revenue Commissioner can publish official notices that explain how tax laws work. Taxpayers can rely on these … 270C.08 Tax Information Bulletins The Revenue Commissioner can publish tax information bulletins to help people understand their tax rights and … 270C.085 Notification Requirements; Sales and Use Taxes Businesses with a sales tax permit must be notified electronically whenever sales tax laws, rules, or guidance change. … 270C.09 Opinion of Attorney General; Effect The Revenue Commissioner can ask the Attorney General for a written opinion on tax law questions, and that opinion … 270C.10 Ex-employees Not to Represent Taxpayers; Penalty Former Department of Revenue employees cannot represent taxpayers before the department for one year after leaving, and … 270C.101 Application for Business Registration; Certain Information Not Required Government agencies and tribal governments do not have to provide the names, home addresses, or Social Security numbers … 270C.105 Basis for Evaluation of Department of Revenue Employees The Department of Revenue cannot set individual collection quotas for its employees, though it can use case completion … 270C.11 Tax Expenditure Budget The Revenue Commissioner must prepare a report every two years showing how much money the state loses from tax breaks, … 270C.12 Tax Information Sample Data The Revenue Commissioner must create anonymous samples of tax return data so the state can estimate revenues and study … 270C.13 Tax Incidence Reports The Revenue Commissioner must study and report to the legislature every two years on who actually bears the burden of … 270C.131 Previously contained a Department of Revenue provision that has been repealed by the legislature. 270C.14 Authority to Pay Local Taxes; Appropriation The Revenue Commissioner can pay local sales taxes that local governments charge the department itself, with money from … 270C.145 Previously contained a Department of Revenue provision that has been repealed by the legislature. 270C.15 Revenue Department Service and Recovery Special Revenue Fund A special fund exists for the Department of Revenue to recover its costs for providing data services, collecting local … 270C.16 Collection of Delinquent Liabilities; Costs The Revenue Commissioner can hire collection agencies, other states' revenue departments, or attorneys to collect unpaid … 270C.17 Commissioner to Collect Certain Local Taxes When the Department of Revenue agrees to collect a local tax on behalf of a city or county, the department deducts its … 270C.171 Special Laws; Local Taxes When the state collects special local taxes like lodging or food and beverage taxes for a city or county, the terms used … 270C.18 Setoff of Political Subdivision Debts If one city or county owes money to another and has not paid for at least six months, the creditor city or county can … 270C.19 Taxes and Fees; Refund and Sharing Agreements With Indians The state can enter tax-sharing agreements with Minnesota Indian Tribes to refund or share sales, excise, and cannabis … 270C.20 Destruction of Returns The Revenue Commissioner can destroy old tax returns and related documents after a certain time, as long as copies are … 270C.21 Taxpayer Assistance Grants; Tax Credit Outreach Grants Directs the commissioner to make grants to volunteer organizations that help low-income, elderly, and disadvantaged … 270C.22 Cost of Living Adjustment Requires the commissioner to adjust tax dollar amounts each year for inflation using the Chained Consumer Price Index. … 270C.25 Prohibition of Suits to Restrain Assessment or Collection You generally cannot go to court to stop the state from assessing or collecting a tax. You must use the specific … 270C.26 Penalty for Filing Certain Documents Against Department of Revenue Employees Filing a fake lien or other bogus legal claim against a Revenue Department employee for doing their job is invalid and … 270C.27 Civil Damages for Failure to Release Lien If the Department of Revenue fails to remove a tax lien after you have paid off your tax debt, you can sue for actual … 270C.275 Civil Damages for Certain Unauthorized Collection Actions If a Revenue Department employee recklessly or intentionally breaks the law while collecting taxes from you, you can sue … 270C.28 Disclosure of Rights of Taxpayers The Revenue Department must give taxpayers a plain-language statement explaining their rights during an audit, how to … 270C.285 Procedures Involving In-person Taxpayer Interviews During an in-person tax audit or collection interview, you have the right to record the conversation, ask for time to … 270C.29 Notices to Holders of Powers of Attorney If you give someone power of attorney to handle your tax matters, you can tell the department to send all notices and … 270C.30 Returns and Other Documents; Format; Furnishing The Revenue Commissioner decides what tax forms look like and what information they require, and may charge a fee for … 270C.301 Rounding of Dollar Amounts Reported on Tax Forms You can round dollar amounts on your tax returns to the nearest whole dollar -- amounts under 50 cents round down, and … 270C.302 Returns, Other Forms; Where Filed Tax returns and forms must be filed at the commissioner's office in St. Paul or at another location the commissioner … 270C.304 Electronically Filed Returns; Signatures When you e-file a tax return, your name, your agent's name, or your taxpayer ID number counts as your official … 270C.306 Commissioner May Require Social Security or Identifying Numbers on Forms The Revenue Commissioner can require your Social Security number, employer ID number, or state taxpayer ID number on tax … 270C.308 Prohibition of Display of Social Security Numbers The Department of Revenue cannot print your Social Security number anywhere visible on envelopes, labels, or other … 270C.31 Examinations and Investigations The Revenue Commissioner can examine your business, inspect and copy your records, access records from banks and other … 270C.32 Subpoenas The Revenue Commissioner can issue subpoenas to force people to testify and produce records during tax investigations. … 270C.33 Commissioner Assessment Procedures Explains how the Commissioner of Revenue can assess taxes you owe, including when the amount on your return is wrong, … 270C.34 Abatement of Penalty, Interest, and Additional Tax Charge Allows the commissioner to reduce or cancel tax penalties and interest if the taxpayer had a reasonable cause for paying … 270C.345 Determination of Minimums and Cancellation; Additional Tax, Collection, Refunds The Revenue Commissioner can set minimum amounts for tax assessments, collection efforts, and refunds. If the amount … 270C.346 Erroneous Remittances If you accidentally send a payment to the Revenue Commissioner that should have gone to a different state or local … 270C.347 Rebate Checks and Warrants; Authority to Reissue; Appropriation If you did not cash a tax rebate or property tax refund check and it expired, you can ask the commissioner to reissue it … 270C.35 Administrative Review If you disagree with a tax assessment, penalty, or denied refund, you can file a written appeal with the commissioner … 270C.36 Jeopardy Assessment and Collection Allows the commissioner to immediately assess and collect taxes when there is reason to believe a taxpayer is about to … 270C.37 Taxpayer Assistance Orders; Taxpayer's Rights Advocate If the Department of Revenue is treating you unfairly, you can apply to the Taxpayer's Rights Advocate for help. The … 270C.38 Notice of Determination or Action of the Commissioner Explains how the commissioner must send tax notices and decisions to taxpayers, either by regular mail to your last … 270C.39 Due Date on Saturday, Sunday, or Holiday If a tax deadline falls on a Saturday, Sunday, or legal holiday, you have until the next business day to file or pay … 270C.395 Timely Mailing Treated as Timely Filing and Paying If you mail or e-file your tax return or payment on time, it counts as filed on time even if it arrives at the … 270C.40 Interest Payable to Commissioner Sets the rules for interest charged on unpaid Minnesota taxes. The interest rate is based on the prime rate charged by … 270C.405 Interest on Refunds If you overpay your taxes, the state owes you interest on that overpayment from the date you paid until the date you get … 270C.41 Agreements With Federal Government Minnesota and the IRS can share information and offset debts against each other. If you owe federal taxes and have a … 270C.42 Electronic Payments; Penalty If the department tells you that you must pay taxes electronically, all your tax payments must be electronic. Paying by … 270C.425 Financial Transaction Cards; Payment of Taxes; Appropriation You can pay your Minnesota taxes with a credit card, debit card, or other financial transaction card. The department may … 270C.43 Refunds Payable in Installments When a court rules a tax law unconstitutional or wrongly applied and the total refunds owed to all taxpayers exceed $50 … 270C.435 Refunds Not Subject to Attachment or Garnishment Your tax refund from the state cannot be seized by creditors through garnishment, attachment, or other court orders, … 270C.44 Practice Before the Commissioner The Revenue Commissioner sets rules for who can represent taxpayers before the department. Representatives must be … 270C.445 Tax Preparation Services Regulates paid tax preparation services in Minnesota, including rules about refund anticipation loans and refund … 270C.4451 Refund Anticipation Loans and Checks; Required Disclosures Tax preparers who offer refund anticipation loans or refund anticipation checks must give you clear written disclosures … 270C.446 Publication of Names of Tax Preparers Subject to Penalties The Revenue Commissioner must publish a list of tax preparers who have been convicted of tax crimes, identity theft, or … 270C.447 Legal Action to Enjoin Tax Return Preparer The state can go to court to stop a dishonest tax preparer from preparing tax returns. A court can ban a preparer who … 270C.449 Equitable Actions The Revenue Commissioner can ask a court to stop anyone from engaging in conduct that violates certain tax penalty … 270C.50 Use of Collection Remedies The Revenue Commissioner can use the same collection methods that private creditors use, in addition to the special tax … 270C.51 Allocation of Payment When you make a tax payment, the department can apply it first to your oldest debt, and within each debt, first to … 270C.52 Settlement Agreements, Payment Agreements, and Offers in Compromise If you cannot pay your full tax bill, you can negotiate a payment plan or offer to settle for less than the full amount … 270C.53 Previously contained a Department of Revenue provision that has been repealed by the legislature. 270C.54 Collection of Financial Institution Fees If a bank charges the Revenue Commissioner a fee while collecting your unpaid taxes, the department will pass that fee … 270C.545 Federal Tax Refund Offset Fees; Time Limit for Submitting Claims for Offset When the federal government intercepts your federal tax refund to pay a Minnesota tax debt, any federal processing fees … 270C.56 Personal Liability Makes individuals personally liable for unpaid business taxes if they had control over filing returns, paying taxes, or … 270C.57 Successor Liability of Businesses If you buy a business, you could be responsible for its unpaid sales tax, withholding tax, and fuel tax debts. You must … 270C.58 Liability of Transferees and Fiduciaries People who receive a taxpayer's property (transferees) and fiduciaries like executors and trustees can be held … 270C.585 Transferee Liability for Estate Tax Personal representatives and people who receive property from an estate are personally liable for the estate tax owed on … 270C.59 Liability of Third Parties Paying or Providing for Wages If a lender or other third party pays wages directly to employees, or provides funds knowing the employer will not … 270C.60 Failure to Comply With Withholding Provisions If an employer fails to withhold income taxes from employee wages, the department can require the employer to deposit … 270C.61 Legal Action; Confession of Judgment If you do not pay your taxes within 60 days after they are due, the state can sue you in court for the amount owed. The … 270C.62 Date of Assessment; Definition Defines the official 'date of assessment' for a tax, which is the date the liability was entered into the department's … 270C.63 Lien for Taxes Unpaid taxes automatically become a lien on all your property in Minnesota from the date of assessment. The department … 270C.64 Credit of Overpayment or Payment to Delinquent Tax Liabilities If you overpaid taxes or have a refund coming but also owe back taxes, the department can take your refund and apply it … 270C.65 Right of Setoff If you owe delinquent taxes and the state owes you money (like a vendor payment or refund), the Revenue Commissioner can … 270C.66 Contracts With State; Withholding No state or local government can make a final payment to a contractor until the contractor proves all employee … 270C.67 Levy and Distraint If you do not pay your taxes when due, the department can seize your property (levy and distraint) within five years of … 270C.68 Continuous Levy The department can issue a continuous levy that requires a person or business holding your money to keep withholding and … 270C.69 Withholding by Employer of Delinquent Taxes If you owe delinquent taxes, the department can order your employer to withhold money from your paycheck and send it to … 270C.70 Personal Liability for Failure to Honor a Levy Anyone who refuses to turn over property or money when served with a tax levy becomes personally liable for the value of … 270C.7101 Sale of Seized Property After the department seizes your property for unpaid taxes, it must give you written notice of the seizure and then … 270C.7102 Sale of Perishable Goods If seized property will spoil or lose value quickly, the department can sell it immediately after giving the owner a … 270C.7103 Redemption of Property You can get your seized property back before the sale by paying the full amount of taxes, interest, penalties, and costs … 270C.7104 Certificate of Sale After property is sold at a tax sale, the buyer receives a certificate of sale from the commissioner. For real estate, … 270C.7105 Effect of Certificate of Sale A certificate of sale for personal property transfers full ownership to the buyer. For real estate, a deed is issued … 270C.7106 Records of Sale The commissioner must keep detailed records of all tax sale transactions, including the tax owed, dates of seizure and … 270C.7107 Expense of Levy and Sale The commissioner decides what expenses are allowed when property is seized and sold for unpaid taxes. 270C.7108 Application of Proceeds of Levy Money from selling seized property goes first to pay the costs of the sale, then to pay the tax debt. Any money left … 270C.7109 Authority to Release Levy and Return Property The commissioner can release a levy if the tax is paid, a payment agreement is reached, the levy is causing economic … 270C.711 Acquisition and Resale of Seized Property The state can buy seized property at tax sales and resell it later. Any sale proceeds exceeding the tax debt plus costs … 270C.72 Tax Clearance; Issuance of Licenses Prevents the state from issuing, renewing, or transferring a professional or business license if the applicant owes $500 … 270C.721 Revocation of Certificates of Authority to Do Business in This State If a foreign corporation or LLC doing business in Minnesota fails to pay its taxes, the commissioner can have the … 270C.722 Revocation of Sales Tax Permits The commissioner can revoke a business's sales tax permit for failing to file returns, pay taxes, or comply with sales … 270C.725 Posting of Tax Delinquency; Sale of Liquor or Beer If a liquor or beer retailer is delinquent on taxes, the commissioner can post a public notice of delinquency at the … 270C.726 Posting of Tax Delinquency; Sale of Cannabis If a cannabis retailer is delinquent on taxes, the commissioner can post a public notice of delinquency at the business … 270C.728 Publication of Names of Delinquent Taxpayers The commissioner can publicly list the names of individuals and businesses that owe at least $1,000 in delinquent taxes. … 270C.85 Administration of Property Tax Laws; Powers and Duties The Revenue Commissioner oversees all property tax administration across Minnesota, including supervising county … 270C.86 Power to Abate; Correction of Errors The Revenue Commissioner can reduce or cancel (abate) property tax assessments when there are errors, and can order … 270C.87 Revision of Minnesota Assessors' Manual The Revenue Commissioner must periodically update the official manual used by property tax assessors across Minnesota. 270C.88 Orders; Decisions Any commissioner order that changes a property tax assessment by more than $1,000 must be signed by the commissioner or … 270C.89 County Assessor's Reports of Assessment Filed With Commissioner County assessors must file assessment reports with the Revenue Commissioner showing the assessed values and … 270C.90 Previously contained a Department of Revenue provision that has been repealed or relocated. 270C.91 Record of Proceedings Changing Net Tax Capacity; Duties of County Auditor The commissioner keeps records of all changes to property values and sends certified copies to each county auditor by … 270C.92 Improper or Negligent Administration of Property Tax Laws The commissioner investigates complaints about property not being assessed, being assessed unfairly, or tax law being … 270C.921 Municipality May Be Party to Tax Hearing Cities, towns, school districts, and counties can participate in state-level property tax hearings to argue for or … 270C.922 Municipality May Request Tax Hearing A city, town, school district, or county can request a state-level hearing to challenge property assessments within ten … 270C.923 Witnesses Summoned In property tax hearings before the commissioner, any party can request subpoenas to compel witnesses and documents. … 270C.924 Findings of Fact and Order; Appeals After a property tax hearing, the commissioner must issue written findings of fact and an order. Municipalities and … 270C.925 Notice of Appeal A municipality appealing the commissioner's property tax decision must serve a notice of appeal within 30 days and file … 270C.926 Appeal Does Not Stay Collection Filing an appeal does not stop tax collection -- you must still pay your property taxes while the appeal is pending. If … 270C.927 Increase in Net Tax Capacity; Additional Taxes If a hearing or appeal results in raising a property's assessed value, the county will add extra taxes the following … 270C.928 Proceedings to Determine Net Tax Capacity Property tax assessment proceedings determine the base value for calculating taxes. Even after an assessment hearing, … 270C.94 Property Omitted or Undervalued; Reassessment; Appointment of Special Assessor If property was missed or undervalued by local assessors, the commissioner can order it reassessed and appoint a special … 270C.95 Qualification of Assessors; Reassessment, How Made Special assessors appointed by the commissioner must take an oath, examine the property, prepare reassessment lists, and … 270C.96 Reassessment; Compensation; Reimbursement by Counties The state pays for special assessors upfront, but the county where the reassessment happened must reimburse the state by … 270C.97 Omitted Property The commissioner can require county auditors to add property that was missed in previous years to the tax rolls, meaning … 270C.98 Senior Accreditation Senior appraisers in the Department of Revenue and county assessors must obtain senior accreditation from the State … 270C.99 Certain Townships and Cities Option to Elect to Reinstate the Office of Assessor Cities and townships that lost their local assessor office because a vacancy was not filled within 90 days can get it … 270C.9901 Assessor Accreditation; Waiver Assessors and assessment employees must obtain and maintain accreditation. The commissioner can temporarily waive … 270C.991 Property Tax System Benchmarks and Critical Indicators The commissioner develops benchmarks and measurements to evaluate how well Minnesota's property tax system is working, … 275.079 County Auditor to Calculate Tax Rate This law requires the county auditor to figure out the tax rate needed to raise the right amount of money from property …