2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 293 Educational Institutions; Exempt Property, Income
Section 293.10 DRAFT ON DELINQUENT; EVIDENCE.
293.10 DRAFT ON DELINQUENT; EVIDENCE.
On or before the tenth day of June, in each year, the commissioner of revenue shall issue an
order to any person delinquent in the payment of such tax for the amount of taxes and penalty
due thereon and this order shall be prima facie evidence in any court where proceedings may be
brought for its enforcement that the amount therein stated is due from the person.
History: (2394-100) Ex1937 c 91 s 10; 1973 c 492 s 14; 1976 c 231 s 25; 1986 c 444
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