2005 Minnesota Statutes - 298.395 — Payment and collection.

     298.395 Payment and collection.  


    The tax provided in section 298.393 shall be collected and 
 paid in the same manner and at the same time as provided by law 
 for the payment of the occupation tax.  Reports shall be made 
 and hearings held upon the determination of the tax at the same 
 times and in the same manner as provided by law for the 
 occupation tax.  The commissioner of revenue shall have 
 authority to make reasonable rules as to the form and manner of 
 filing reports necessary for the determination of the tax 
 hereunder, and by such rules may require the submission by 
 taxpayer of such information as may be reasonably necessary or 
 convenient for the determination and apportionment of the tax.  
 All the provisions of the occupation tax law with reference to 
 the assessment, determination and collection of the occupation 
 tax, including all provisions for penalties and for appeals from 
 or review of the orders of the commissioner of revenue relative 
 thereto, are hereby made applicable to the tax imposed by said 
 section 298.393, except insofar as inconsistent herewith.  


    HIST: 1965 c 893 s 5; 1973 c 582 s 3; 1985 c 248 s 70