270C.01 DEFINITIONS. Subdivision 1. Applicability. For purposes of this chapter only, the following words, terms, and phrases have the meanings given them in this section unless the language or context clearly indicates that a different meaning is intended. Subd. 2. Commissioner. “Commissioner” means the commissioner of revenue or a person to whom the commissioner has […]
270C.02 DEPARTMENT OF REVENUE; COMMISSIONER. Subdivision 1. Commissioner; supervision of department and appointment. The Department of Revenue is under the supervision and control of the commissioner. The commissioner shall be appointed by the governor under the provisions of section 15.06. The commissioner shall be selected on the basis of ability and experience in the field […]
270C.03 POWERS AND DUTIES. Subdivision 1. Powers and duties. The commissioner shall have and exercise the following powers and duties: (1) administer and enforce the assessment and collection of taxes; (2) make determinations, corrections, and assessments with respect to taxes, including interest, additions to taxes, and assessable penalties; (3) use statistical or other sampling techniques […]
270C.04 USE OF INFORMATION. Notwithstanding the provisions of any other law, the commissioner may use any and all information in the commissioner’s possession, or to which the commissioner has access, to insure equal and consistent application and enforcement of all state revenue laws. This section shall not be construed as granting to the commissioner any […]
270C.05 ACCESS TO CRIMINAL JUSTICE DATA. The commissioner may enter into an agreement with the commissioner of public safety to allow designated employees of the Department of Revenue to have access to the criminal justice data communications network provided in section 299C.46. For purposes of that section, the criminal investigation unit of the Department of […]
270C.055 CRIMINAL INVESTIGATIONS, REFERRAL, AND INFORMATION DISCLOSURE. Subdivision 1. Requesting assistance. If the commissioner has reason to believe that a criminal violation of the state revenue laws or chapter 349 has occurred, the commissioner may request the attorney general or the prosecuting authority of any county to assist in a criminal investigation. Subd. 2. Referral […]
270C.06 RULEMAKING AUTHORITY. The commissioner shall, from time to time, make, publish, and distribute rules for the administration and enforcement of state revenue laws. The rules have the force of law. History: 2005 c 151 art 1 s 7
270C.07 REVENUE NOTICES. Subdivision 1. Authority. The commissioner may make, adopt, and publish interpretive revenue notices. A “revenue notice” is a policy statement that has been published pursuant to subdivision 5 and that provides interpretation, details, or supplementary information concerning the application of state revenue laws or rules promulgated by the commissioner. Revenue notices are […]
270C.08 TAX INFORMATION BULLETINS. The commissioner may issue tax information bulletins. “Tax information bulletins” are informational guides to enable taxpayers and local governmental officials to become more familiar with state revenue laws and their rights and responsibilities under these laws. Nothing contained in the tax information bulletins supersedes, alters, or otherwise changes any provisions of […]
270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES. The commissioner of revenue shall establish a means of electronically notifying persons holding a sales tax permit under section 297A.84 of any statutory change in chapter 297A and any issuance or change in any administrative rule, revenue notice, or sales tax fact sheet or other written information provided […]
270C.09 OPINION OF ATTORNEY GENERAL; EFFECT. The commissioner may in writing request the opinion of the attorney general upon any matter regarding the state revenue laws. Any written opinion of the attorney general upon any such matter rendered in response to such request shall have the force and effect of law unless and until overruled […]
270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY. An employee of the department may not, for a period of one year after the employee’s employment has terminated, act as counsel, attorney, or agent for a taxpayer in connection with a claim or proceeding pending in the department. An employee of the department may not act as […]
270C.101 APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED. Notwithstanding any law to the contrary, an entity applying for a Minnesota business tax account number is not required to list the names, home addresses, and Social Security numbers of its officers or directors when the entity applying for an account number is an instrumentality of […]
270C.105 BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES. The department must not use tax enforcement results to impose individual revenue quotas with respect to employees or their immediate supervisors who are directly involved in assessment or collection activities. The department may, however, use individual performance with regard to number of cases completed and, in […]
270C.11 TAX EXPENDITURE BUDGET. Subdivision 1. Statement of purpose. State governmental policy objectives are sought to be achieved both by direct expenditure of governmental funds and by the granting of special and selective tax relief or tax expenditures. Both direct expenditures of governmental funds and tax expenditures have an effect on the ability of the […]
270C.12 TAX INFORMATION SAMPLE DATA. Subdivision 1. Preparation of samples. The commissioner shall prepare microdata samples of income tax returns and other information useful for purposes of: (1) estimating state revenues; (2) simulating the effect of changes or proposed changes in state and federal tax law on the amount of state revenues; and (3) analyzing […]
270C.13 TAX INCIDENCE REPORTS. Subdivision 1. Biennial report. (a) The commissioner shall report to the legislature on the overall incidence of the income tax, sales and excise taxes, and property tax. (b) The commissioner must submit the report: (1) by March 1, 2021; and (2) by March 1, 2024, and each even-numbered year thereafter. (c) […]
270C.14 AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION. The commissioner may pay to any local government unit, any locally imposed sales taxes that may be assessed against the department. There is appropriated to the commissioner from the general fund the amount needed to make the payments. History: 2005 c 151 art 1 s 16
270C.15 REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND. A Revenue Department service and recovery special revenue fund is created for the purpose of recovering the costs of furnishing government data and related services or products, as well as recovering costs associated with collecting local taxes on sales. All money collected under this section is […]
270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS. Subdivision 1. Appropriation. For the purpose of collecting delinquent tax liabilities or debts as defined in section 16D.02, subdivision 3, there is appropriated to the commissioner an amount representing the cost of collection by contract with collection agencies, revenue departments of other states, or attorneys to enable the commissioner […]
