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 compel a person to appear, testify, and produce records during a tax … 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 may bring a civil action asking a court to stop any person from taking, or failing to take, … 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 or its stock of goods in bulk, you can be held responsible for the seller's unpaid sales tax, … 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 Before a tax sale, you can get your seized property back by paying the full amount due plus the expenses of the … 270C.7104 Certificate of Sale After property is sold at a tax sale, the commissioner gives the buyer a certificate of sale once the purchase price is … 270C.7105 Effect of Certificate of Sale For personal property sold at a tax sale, the certificate of sale is evidence that the commissioner had the right to … 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 in all cases where property is seized (levied) and sold for unpaid … 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 must release a levy if the liability is satisfied or has become unenforceable by lapse of time, if … 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 By the 15th of each month, the commissioner of revenue sends the commissioner of public safety a list of taxpayers who … 270C.726 Posting of Tax Delinquency; Sale of Cannabis By the 15th of each month, the commissioner of revenue sends the Office of Cannabis Management a list of … 270C.728 Publication of Names of Delinquent Taxpayers The commissioner may publicly publish lists of taxpayers (individuals and businesses) who owe delinquent taxes. A … 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 This section contains no operative statutory text. It appears as a stub that has been repealed or renumbered, with a … 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 under section 270C.92, the commissioner must decide the matter on the evidence and file … 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 Anyone who appraises or physically inspects real property to determine its value or classification for property tax … 270C.991 Property Tax System Benchmarks and Critical Indicators This section gives Minnesota lawmakers a set of principles and measurement tools to evaluate property tax proposals and … 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 …