2005 Minnesota Statutes - 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. 


    HIST: (2394-100) Ex1937 c 91 s 10; 1973 c 492 s 14; 1976 c 231 
 s 25; 1986 c 444