2005 Minnesota Statutes - 270C.41 — Agreement with Internal Revenue Service.

     270C.41 Agreement with Internal Revenue Service. 


    Pursuant to section 270B.12, the commissioner may enter 
 into an agreement with the Internal Revenue Service to identify 
 taxpayers who have refunds due from the department and 
 liabilities owing to the Internal Revenue Service.  In 
 accordance with the procedures established in the agreement, the 
 Internal Revenue Service may levy against the refunds to be paid 
 by the department.  For each refund levied upon, the 
 commissioner shall first deduct from the refund a fee of $20, 
 and then remit the refund or the amount of the levy, whichever 
 is less, to the Internal Revenue Service.  The proceeds of fees 
 shall be deposited into the Department of Revenue recapture 
 revolving fund under section 270A.07, subdivision 1.  


    HIST: 2005 c 151 art 1 s 49