2025 Session Last amended: 2005 session

§ 588.21 — Failure to File Complete Income Tax Return

Plain-Language Summary

If a taxpayer refuses to obey a court order to file a complete income tax return, the court can fine them up to $50 for each day they remain in contempt. The court can also order the taxpayer to pay the state's attorney's fees, costs, and witness fees.

588.21 FAILURE TO FILE COMPLETE INCOME TAX RETURN.

In addition to other sanctions, when a taxpayer is in contempt of an order of the district court for failure to file a complete and proper income tax return under the provisions of section 270C.61, subdivision 2, the court may order a civil fine not to exceed $50 for each day the contempt of court continues, or for each separate contempt of court, or both. The court may award costs, expenses, reasonable attorney’s fees, and witness fees to the state. The court may issue additional orders to ensure compliance with the court’s prior order.

History:

1985 c 238 s 1; 1990 c 480 art 1 s 46; 2005 c 151 art 2 s 17

History: History: 1985 c 238 s 1; 1990 c 480 art 1 s 46; 2005 c 151 art 2 s 17

Practical Notes

This gives courts a tool to enforce tax filing compliance. The $50 per day fine adds up quickly and is meant to pressure taxpayers into filing. These fines are on top of any other tax penalties, and the taxpayer may also have to cover the state’s legal costs.

Source: Minnesota Office of the Revisor of Statutes