Subdivision 1. Notice of revocation; hearings. (a) If: (1) a person fails to comply with chapter 297A or the sales and use tax provisions of chapter 289A or the rules related to sales tax, or (2) any retailer purchases for resale from an unlicensed seller more than 20,000 cigarettes or $500 or more worth of tobacco products, without reasonable cause, the commissioner may give the person 30 days' notice in writing, specifying the violations, and stating that based on the violations the commissioner intends to revoke the person's permit issued under section 297A.84. The notice must also advise the person of the right to contest the revocation under this subdivision. It must also explain the general procedures for a contested case hearing under chapter 14. The notice may be served personally or by mail in the manner prescribed for service of an order of assessment.
(b) If the person does not request a hearing within 30 days after the date of the notice of intent, the commissioner may serve a notice of revocation of permit upon the person, and the permit is revoked. If a hearing is timely requested, and held, the permit is revoked after the commissioner serves an order of revocation of permit under section 14.62, subdivision 1.
Subd. 2. New permits after revocation. (a) The commissioner shall not issue a new permit after revocation or reinstate a revoked permit unless the taxpayer applies for a permit and provides reasonable evidence of intention to comply with the sales and use tax laws and rules. The commissioner may require the applicant to provide security, in addition to that authorized by section 297A.92, in an amount reasonably necessary to ensure compliance with the sales and use tax laws and rules. If the commissioner issues or reinstates a permit not in conformance with the requirements of this subdivision or applicable rules, the commissioner may cancel the permit upon notice to the permit holder. The notice must be served by first class and certified mail at the permit holder's last known address. The cancellation shall be effective immediately, subject to the right of the permit holder to show that the permit was issued in conformance with the requirements of this subdivision and applicable rules. Upon such showing, the permit must be reissued.
(b) If a taxpayer has had a permit or permits revoked three times in a five-year period, the commissioner may refuse to issue a new permit or reinstate the revoked permit until 24 months have elapsed after revocation and the taxpayer has satisfied the conditions for reinstatement of a revoked permit or issuance of a new permit imposed by this section and rules adopted under this section.
(c) For purposes of this subdivision, "taxpayer" means:
(1) an individual, if a revoked permit was issued to or in the name of an individual, or a corporation or partnership, if a revoked permit was issued to or in the name of a corporation or partnership; and
(2) an officer of a corporation, a member of a partnership, or an individual who is liable for delinquent sales taxes, either for the entity for which the new or reinstated permit is at issue, or for another entity for which a permit was previously revoked, or personally as a permit holder.
2005 c 151 art 1 s 89; 2006 c 259 art 3 s 1
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.