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2019 Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270C — Department Of Revenue
Section 270C.345 — Determination Of Minimums And Cancellation; Additional Tax, Collection, Refunds.
Universal Citation: MN Stat § 270C.345 (2019)
270C.345 DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS.
Notwithstanding any other provision of law, the commissioner may:
(1) based upon the administrative costs of processing, determine minimum standards for the determination of additional tax for which an order shall be issued;
(2) based upon collection costs as compared to the amount of tax involved, determine minimum standards of collection;
(3) based upon the administrative costs of processing, determine the minimum amount of a refund to be made where no claim has been filed; and
(4) cancel any amounts below these minimum standards determined under clauses (1) and (2).
History: 2005 c 151 art 1 s 38
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