1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.063 Collection of delinquent taxes; costs.

270.063 Collection of delinquent taxes; costs.

Subdivision 1. Appropriation. For the purpose of collecting delinquent state tax liabilities or debts as defined in section 16D.02, subdivision 3, there is appropriated to the commissioner of revenue an amount representing the cost of collection by contract with collection agencies, revenue departments of other states, or attorneys to enable the commissioner to reimburse these agencies, departments, or attorneys for this service. The commissioner shall report quarterly on the status of this program to the chair of the house tax and appropriation committees and senate tax and finance committees.

Subd. 2. Prepayment. Notwithstanding section 16A.15, subdivision 3, the commissioner of revenue may authorize the prepayment of sheriff's fees, attorney fees, fees charged by revenue departments of other states, or court costs to be incurred in connection with the collection of delinquent tax liabilities owed to the commissioner of revenue.

Subd. 3. Collection of financial institution fees. The commissioner shall collect from a taxpayer any collection fees or costs charged by financial institutions and incurred by the commissioner.

HIST: 1981 c 356 s 336; 1982 c 523 art 2 s 1; 1985 c 101 s 1; 1986 c 444; 1Sp1986 c 1 art 7 s 10; 1992 c 513 art 4 s 34; 1993 c 192 s 84; 1997 c 84 art 5 s 1; 1998 c 366 s 67