287.325 VIOLATIONS; CRIMINAL PENALTIES. Any person who in any manner intentionally attempts to evade a tax imposed by this chapter, or who intentionally aids or abets in the evasion or attempted evasion of such tax is guilty of a gross misdemeanor. History: 1999 c 31 s 21
287.33 EXPENSES OF ADMINISTRATION. Expenses of administration of this chapter to be paid out of county funds include fees and expenses incurred by the county attorney in connection with this chapter and all other costs and expenses. History: 1961 c 647 s 13; 1973 c 582 s 3; 1Sp1985 c 14 art 11 s 11; […]
287.37 COMMISSIONER’S POWERS; DATA CLASSIFICATION. The commissioner of revenue may investigate and examine persons and transactions that are subject to this chapter using the powers and authorities granted in chapters 270C and 289A. The audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters 270C and 289A apply to the taxes imposed by this chapter. […]
287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this section, the amount of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the document is recorded. Subd. 2. Omission in excess of 25 percent. Additional taxes may be assessed within 6-1/2 […]
287.385 INTEREST. Subdivision 1. Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bears interest from the date the tax should have […]
