Subdivision 1. Commissioner may publish. (a) Notwithstanding any other law, the commissioner may publish a list or lists of taxpayers who owe delinquent taxes, and who meet the requirements of paragraph (b).
(b) For purposes of this section, a taxpayer may be included on a list if:
(1) the taxes owed remain unpaid at least 180 days after the dates they were due;
(2) the taxpayer's total liability for the taxes, including penalties, interest, and other charges, is at least $5,000; and
(3) a tax lien has been filed or a judgment for the liability has been entered against the taxpayer before notice is given under subdivision 3.
(c) In the case of listed taxpayers that are business entities, the commissioner may also list the names of responsible persons assessed pursuant to section 270C.56 for listed liabilities, who are not protected from publication by subdivision 2, and for whom the requirements of paragraph (b) are satisfied with regard to the personal assessment.
(d) Before any list is published under this section, the commissioner must certify in writing that each of the conditions for publication as provided in this section has been satisfied, and that procedures were followed to ensure the accuracy of the list and notice was given to the affected taxpayers.
Subd. 2. Required and excluded taxpayers. (a) The commissioner may publish lists of some or all of the taxpayers described in subdivision 1. A list must include the taxpayers with the largest unpaid liabilities of the kind used to define the list, subject to the limitations of paragraphs (b) and (c).
(b) For the purposes of this section, a tax is not delinquent if:
(1) an administrative or court action contesting the amount or validity of the taxpayer's liability has been filed or served and is unresolved at the time when notice would be given under subdivision 3;
(2) an appeal period to contest the liability has not expired; or
(3) the liability is subject to a payment agreement and there is no delinquency in the payments required under the agreement.
(c) Unpaid liabilities are not subject to publication if:
(1) the commissioner is in the process of reviewing or adjusting the liability;
(2) the taxpayer is a debtor in a bankruptcy proceeding and the automatic stay is in effect;
(3) the commissioner has been notified that the taxpayer is deceased; or
(4) the time period for collecting the taxes has expired.
Subd. 3. Notice to taxpayer. (a) At least 30 days before publishing the name of a delinquent taxpayer, the commissioner shall mail a written notice to the taxpayer, detailing the amount and nature of each liability and the intended publication of the information listed in subdivision 4 related to the liability. The notice must be mailed by first class and certified mail addressed to the last known address of the taxpayer. The notice must include information regarding the exceptions listed in subdivision 2 and must state that the taxpayer's information will not be published if the taxpayer pays the delinquent obligation, enters into an agreement to pay, or provides information establishing that subdivision 2 prohibits publication of the taxpayer's name.
(b) After at least 30 days has elapsed since the notice was mailed and the delinquent tax has not been paid and the taxpayer has not proved to the commissioner that subdivision 2 prohibits publication, the commissioner may publish in a list of delinquent taxpayers the information about the taxpayer that is listed in subdivision 4.
Subd. 4. Form of list. The list may be published by any medium or method. The list must contain the name, address, type of tax, and period for which payment is due for each liability, including penalties, interest, and other charges owed by each listed delinquent taxpayer.
Subd. 5. Removal from list. The commissioner shall remove the name of a taxpayer from the list of delinquent taxpayers after the commissioner receives written notice of and verifies any of the following facts about the liability in question:
(1) the taxpayer has contacted the commissioner and arranged resolution of the liability;
(2) an active bankruptcy proceeding has been initiated for the liability;
(3) a bankruptcy proceeding concerning the liability has resulted in discharge of the liability; or
(4) the commissioner has written off the liability.
Subd. 6. Names published in error. If the commissioner publishes a name under subdivision 1 in error, the taxpayer whose name was erroneously published has a right to request a retraction and apology. If the taxpayer so requests, the commissioner shall publish a retraction and apology acknowledging that the taxpayer's name was published in error. The retraction and apology must appear in the same medium and the same format as the original list that contained the name listed in error.
Subd. 7. Payment of damages. Actions against the commissioner or the state of Minnesota arising out of the implementation of this program must be brought under section 270C.275. If an action results in damages awarded to a taxpayer, the damages must be paid out of the department's operating budget rather than in accordance with section 3.736, subdivision 7.
2005 c 151 art 1 s 91
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.