Subdivision 1. Legal action. (a) In addition to all other methods authorized by law for the collection of tax, if any tax payable to the commissioner or to the department, including penalties and interest thereon, is not paid within 60 days after it is required by law to be paid, the commissioner may proceed under this subdivision. Within five years after the date of assessment of the tax or at any time a lien filed under section 270C.63 is enforceable, or, if the action is to renew or enforce a judgment, at any time before the judgment's expiration, the commissioner may bring an action in court against the person liable for the payment or collection of the tax, in the name of the state, for the recovery of the tax and interest and penalties due in respect thereof. The action may be commenced by the commissioner in the same manner as any other civil action.
(b) The commissioner may also serve the summons and complaint by mailing a copy to the taxpayer's last known address by certified mail. Service by certified mail is complete when mailed in acceptable form with the United States Postal Service or with the central mail system of the state of Minnesota.
Subd. 2. Court-ordered returns. In addition to other remedies that may be available, the commissioner may bring an action in equity by the state against a taxpayer for an injunction ordering the taxpayer to file a complete and proper return or amended return. The district courts of this state have jurisdiction over the action and disobedience of an injunction issued under this subdivision will be punished as a contempt of district court. The action may be commenced by the commissioner in the same manner as any other civil action.
Subd. 3. Prosecuting authority. The commissioner may request the county attorney or the attorney general to conduct the proceedings on behalf of the state.
Subd. 4. Appeals. Either party to an action or a judgment for the recovery of any taxes, interest, or penalties under subdivision 1 may appeal the judgment as in other civil cases.
Subd. 5. Tax presumed valid. The tax, as assessed by the commissioner, with any penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity. A statement filed by the commissioner showing the amount of the tax and penalties as determined or assessed by the commissioner, is admissible in evidence and shall establish prima facie the facts set forth therein.
Subd. 6. Confession of judgment. (a) The commissioner may, within 3-1/2 years after any return is filed, notwithstanding section 541.09, enter judgment on any confession of judgment contained in the return after ten days' notice served upon the taxpayer by mail at the address shown in the return. The judgment shall be entered by the court administrator of district court upon the filing of a photocopy or similar reproduction of that part of the return containing the confession of judgment along with a statement of the commissioner or an agent that the tax has not been paid. The commissioner may prescribe the words for the confession of judgment statement contained on the return.
(b) Notwithstanding any other provision of the law to the contrary, the commissioner may, within five years after a written agreement is signed by the taxpayer and the commissioner under the provisions of section 270C.52, subdivision 2, enter judgment on the confession of judgment contained within the agreement after ten days' notice served upon the taxpayer at the address shown in the agreement. Such judgment shall be entered by the court administrator of district court upon the filing of the agreement or a certified copy thereof along with a statement of the commissioner or an agent that the tax has not been paid.
2005 c 151 art 1 s 67
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.