Section 297A.91 — Seizure; Court Review.

297A.91 SEIZURE; COURT REVIEW. Subdivision 1. Seizure of property used in illegal transport. (a) If the retailer does not have a sales or use tax permit and has been engaging in transporting personal property into the state without payment of the tax, the commissioner of revenue or the commissioner’s agents may seize in the name […]

Section 297A.92 — Security.

297A.92 SECURITY. Subdivision 1. Amount of security. To ensure compliance with the taxes imposed by this chapter, the commissioner may require a retailer subject to this chapter to deposit security with the commissioner. The security must be in the form and amount the commissioner requires, but not more than twice the retailer’s estimated average liability […]