1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.33 Jeopardy assessment and collection; protection against evasion.

297A.33 Jeopardy assessment and collection; protection against evasion.

Subdivision 1. Repealed, 1990 c 480 art 1 s 45

Subd. 2. If the commissioner has reason to believe that the person required to file the return is about to leave the state or remove the person's property from this state with the purpose of evading the tax and penalties imposed by sections 297A.01 to 297A.44, or that the collection of such tax will be jeopardized by delays incident to other methods of collection, the commissioner may immediately declare such person's reporting period at an end and assess a tax on the basis of the commissioner's own knowledge or information available, demand its immediate payment; and, if payment is not immediately made, collect the tax by any method prescribed in chapter 270. It shall not be a defense to any assessment made under this section that the tax period has not terminated, or that the time otherwise allowed by law for filing a return has not expired, or that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or prosecuting an appeal or for paying the tax has not expired.

Subd. 3. Repealed, 1990 c 480 art 1 s 45

Subd. 4. Repealed, 1990 c 480 art 1 s 45

Subd. 5. Repealed, 1990 c 480 art 1 s 45

Subd. 6. Repealed, 1982 c 523 art 2 s 49

HIST: Ex1967 c 32 art 13 s 33; 1969 c 544 s 1,2; 1978 c 767 s 33; 1982 c 523 art 2 s 43; 1986 c 444