Subdivision 1. Law held unconstitutional. Where there is (1) a final judicial determination that a law administered by the commissioner is unconstitutional, is in violation of state or federal law, or that a regulation or statute has been misinterpreted by the department; and (2) the determination is not limited to prospective application, the procedures in this section relating to refunds attributable to that determination apply.
Subd. 2. Estimate of cumulative refunds. The commissioner shall estimate the cumulative refunds due resulting from the judicial determination.
Subd. 3. General refund provisions. If the commissioner determines that the cumulative refunds due all affected taxpayers will not exceed $50,000,000, the general provisions for refunding for the particular tax type apply.
Subd. 4. Refund procedures. (a) If the commissioner determines that the cumulative refunds due all affected taxpayers will exceed $50,000,000, the refund procedures in this subdivision apply.
(b) The refunds due shall be paid in five installments. The first installment will be paid during the calendar year following the later of the filing of the refund claim or the final judicial determination and subsequent installments will be paid at any time during each of the four succeeding calendar years.
(c) The commissioner shall compute the annual refund installment due under this subdivision, and notify the taxpayer of the total amount of the claim for refund which has been allowed.
(d) The installment paid each year equals 20 percent of the refund allowed unless the commissioner determines that the cumulative refunds due for a particular year under this section will exceed $150,000,000. If the refunds payable will exceed that amount, they will be reduced pro rata with any balance remaining due payable with the final refund installment.
(e) Unless contrary to the provisions in this section, the provisions for refunds in the various tax types, including provisions related to the payment of interest, apply to the refunds subject to these provisions.
(f) The commissioner may establish a de minimis individual refund amount below which the installment provisions do not apply. The amount established under this paragraph is not subject to the provisions of chapter 14.
(g) If the commissioner of management and budget determines that it is in the best interest of the state, refunds payable under this section may be paid in fewer than five installments.
2005 c 151 art 1 s 52; 2009 c 101 art 2 s 109
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270C — Department Of Revenue
Section 270C.01 — Definitions.
Section 270C.02 — Department Of Revenue; Commissioner.
Section 270C.03 — Powers And Duties.
Section 270C.04 — Use Of Information.
Section 270C.05 — Access To Criminal Justice Data.
Section 270C.055 — Criminal Investigations, Referral, And Information Disclosure.
Section 270C.06 — Rulemaking Authority.
Section 270C.07 — Revenue Notices.
Section 270C.08 — Tax Information Bulletins.
Section 270C.085 — Notification Requirements; Sales And Use Taxes.
Section 270C.09 — Opinion Of Attorney General; Effect.
Section 270C.10 — Ex-employees Not To Represent Taxpayers; Penalty.
Section 270C.101 — Application For Business Registration; Certain Information Not Required.
Section 270C.105 — Basis For Evaluation Of Department Of Revenue Employees.
Section 270C.11 — Tax Expenditure Budget.
Section 270C.12 — Tax Information Sample Data.
Section 270C.13 — Tax Incidence Reports.
Section 270C.14 — Authority To Pay Local Taxes; Appropriation.
Section 270C.15 — Revenue Department Service And Recovery Special Revenue Fund.
Section 270C.16 — Collection Of Delinquent Liabilities; Costs.
Section 270C.17 — Commissioner To Collect Certain Local Taxes.
Section 270C.171 — Special Laws; Local Taxes.
Section 270C.18 — Setoff Of Political Subdivision Debts.
Section 270C.19 — Taxes And Fees; Refund And Sharing Agreements With Indians.
Section 270C.20 — Destruction Of Returns.
Section 270C.21 — Taxpayer Assistance Grants.
Section 270C.22 — Cost Of Living Adjustment.
Section 270C.25 — Prohibition Of Suits To Restrain Assessment Or Collection.
Section 270C.26 — Penalty For Filing Certain Documents Against Department Of Revenue Employees.
Section 270C.27 — Civil Damages For Failure To Release Lien.
Section 270C.275 — Civil Damages For Certain Unauthorized Collection Actions.
Section 270C.28 — Disclosure Of Rights Of Taxpayers.
Section 270C.285 — Procedures Involving In-person Taxpayer Interviews.
Section 270C.29 — Notices To Holders Of Powers Of Attorney.
Section 270C.30 — Returns And Other Documents; Format; Furnishing.
Section 270C.301 — Rounding Of Dollar Amounts Reported On Tax Forms.
Section 270C.302 — Returns, Other Forms; Where Filed.
Section 270C.304 — Electronically Filed Returns; Signatures.
Section 270C.306 — Commissioner May Require Social Security Or Identifying Numbers On Forms.
Section 270C.308 — Prohibition Of Display Of Social Security Numbers.
Section 270C.31 — Examinations And Investigations.
Section 270C.33 — Commissioner Assessment Procedures.
Section 270C.34 — Abatement Of Penalty, Interest, And Additional Tax Charge.
Section 270C.345 — Determination Of Minimums And Cancellation; Additional Tax, Collection, Refunds.
Section 270C.346 — Erroneous Remittances.
Section 270C.347 — Rebate Checks And Warrants; Authority To Reissue; Appropriation.
Section 270C.35 — Administrative Review.
Section 270C.36 — Jeopardy Assessment And Collection.
Section 270C.37 — Taxpayer Assistance Orders; Taxpayer's Rights Advocate.
Section 270C.38 — Notice Of Determination Or Action Of The Commissioner.
Section 270C.39 — Due Date On Saturday, Sunday, Or Holiday.
Section 270C.395 — Timely Mailing Treated As Timely Filing And Paying.
Section 270C.40 — Interest Payable To Commissioner.
Section 270C.405 — Interest On Refunds.
Section 270C.41 — Agreements With Federal Government.
Section 270C.42 — Electronic Payments; Penalty.
Section 270C.425 — Financial Transaction Cards; Payment Of Taxes; Appropriation.
Section 270C.43 — Refunds Payable In Installments.
Section 270C.435 — Refunds Not Subject To Attachment Or Garnishment.
Section 270C.44 — Practice Before The Commissioner.
Section 270C.445 — Tax Preparation Services.
Section 270C.4451 — Refund Anticipation Loans And Checks; Required Disclosures.
Section 270C.446 — Publication Of Names Of Tax Preparers Subject To Penalties.
Section 270C.447 — Legal Action To Enjoin Tax Return Preparer.
Section 270C.449 — Equitable Actions.
Section 270C.50 — Use Of Collection Remedies.
Section 270C.51 — Allocation Of Payment.
Section 270C.52 — Settlement Agreements, Payment Agreements, And Offers In Compromise.
Section 270C.54 — Collection Of Financial Institution Fees.
Section 270C.545 — Federal Tax Refund Offset Fees; Time Limit For Submitting Claims For Offset.
Section 270C.56 — Personal Liability.
Section 270C.57 — Successor Liability Of Businesses.
Section 270C.58 — Liability Of Transferees And Fiduciaries.
Section 270C.585 — Transferee Liability For Estate Tax.
Section 270C.59 — Liability Of Third Parties Paying Or Providing For Wages.
Section 270C.60 — Failure To Comply With Withholding Provisions.
Section 270C.61 — Legal Action; Confession Of Judgment.
Section 270C.62 — Date Of Assessment; Definition.
Section 270C.63 — Lien For Taxes.
Section 270C.64 — Credit Of Overpayment Or Payment To Delinquent Tax Liabilities.
Section 270C.65 — Right Of Setoff.
Section 270C.66 — Contracts With State; Withholding.
Section 270C.67 — Levy And Distraint.
Section 270C.68 — Continuous Levy.
Section 270C.69 — Withholding By Employer Of Delinquent Taxes.
Section 270C.70 — Personal Liability For Failure To Honor A Levy.
Section 270C.7101 — Sale Of Seized Property.
Section 270C.7102 — Sale Of Perishable Goods.
Section 270C.7103 — Redemption Of Property.
Section 270C.7104 — Certificate Of Sale.
Section 270C.7105 — Effect Of Certificate Of Sale.
Section 270C.7106 — Records Of Sale.
Section 270C.7107 — Expense Of Levy And Sale.
Section 270C.7108 — Application Of Proceeds Of Levy.
Section 270C.7109 — Authority To Release Levy And Return Property.
Section 270C.711 — Acquisition And Resale Of Seized Property.
Section 270C.72 — Tax Clearance; Issuance Of Licenses.
Section 270C.721 — Revocation Of Certificates Of Authority To Do Business In This State.
Section 270C.722 — Revocation Of Sales Tax Permits.
Section 270C.725 — Posting Of Tax Delinquency; Sale Of Liquor Or Beer.
Section 270C.728 — Publication Of Names Of Delinquent Taxpayers.
Section 270C.85 — Administration Of Property Tax Laws; Powers And Duties.
Section 270C.86 — Power To Abate; Correction Of Errors.
Section 270C.87 — Revision Of Minnesota Assessors' Manual.
Section 270C.88 — Orders; Decisions.
Section 270C.89 — County Assessor's Reports Of Assessment Filed With Commissioner.
Section 270C.91 — Record Of Proceedings Changing Net Tax Capacity; Duties Of County Auditor.
Section 270C.92 — Improper Or Negligent Administration Of Property Tax Laws.
Section 270C.921 — Municipality May Be Party To Tax Hearing.
Section 270C.922 — Municipality May Request Tax Hearing.
Section 270C.923 — Witnesses Summoned.
Section 270C.924 — Findings Of Fact And Order; Appeals.
Section 270C.925 — Notice Of Appeal.
Section 270C.926 — Appeal Does Not Stay Collection.
Section 270C.927 — Increase In Net Tax Capacity; Additional Taxes.
Section 270C.928 — Proceedings To Determine Net Tax Capacity.
Section 270C.94 — Property Omitted Or Undervalued; Reassessment; Appointment Of Special Assessor.
Section 270C.95 — Qualification Of Assessors; Reassessment, How Made.
Section 270C.96 — Reassessment; Compensation; Reimbursement By Counties.
Section 270C.97 — Omitted Property.
Section 270C.98 — Senior Accreditation.
Section 270C.99 — Certain Townships And Cities Option To Elect To Reinstate The Office Of Assessor.
Section 270C.9901 — Assessor Accreditation; Waiver.
Section 270C.991 — Property Tax System Benchmarks And Critical Indicators.