Minn. Stat. ch. 270C – Department of Revenue | Midpage270C.01Definitions270C.02Department of Revenue; Commissioner270C.03Powers and Duties270C.04Use of Information270C.05Access to Criminal Justice Data270C.055Criminal Investigations, Referral, and Information Disclosure270C.06Rulemaking Authority270C.07Revenue Notices270C.08Tax Information Bulletins270C.085Notification Requirements; Sales and Use Taxes270C.09Opinion of Attorney General; Effect270C.10Ex-employees Not to Represent Taxpayers; Penalty270C.101Application for Business Registration; Certain Information Not Required270C.105Basis for Evaluation of Department of Revenue Employees270C.11Tax Expenditure Budget270C.12Tax Information Sample Data270C.13Tax Incidence Reports270C.131MS 2018 [Repealed, 1Sp2019 c 6 art 23 s 4]270C.14Authority to Pay Local Taxes; Appropriation270C.145[Repealed, 2013 c 142 art 5 s 15]270C.15Revenue Department Service and Recovery Special Revenue Fund270C.16Collection of Delinquent Liabilities; Costs270C.17Commissioner to Collect Certain Local Taxes270C.171Special Laws; Local Taxes270C.18Setoff of Political Subdivision Debts270C.19Taxes and Fees; Refund and Sharing Agreements with Indians270C.20Destruction of Returns270C.21Taxpayer Assistance Grants; Tax Credit Outreach Grants270C.22Cost of Living Adjustment270C.25Prohibition of Suits to Restrain Assessment or Collection270C.26Penalty for Filing Certain Documents Against Department of Revenue Employees270C.27Civil Damages for Failure to Release Lien270C.275Civil Damages for Certain Unauthorized Collection Actions270C.28Disclosure of Rights of Taxpayers270C.285Procedures Involving In-person Taxpayer Interviews270C.29Notices to Holders of Powers of Attorney270C.30Returns and Other Documents; Format; Furnishing270C.301Rounding of Dollar Amounts Reported on Tax Forms270C.302Returns, Other Forms; Where Filed270C.304Electronically Filed Returns; Signatures270C.306Commissioner May Require Social Security or Identifying Numbers on Forms270C.308Prohibition of Display of Social Security Numbers270C.31Examinations and Investigations270C.32Subpoenas270C.33Commissioner Assessment Procedures270C.34Abatement of Penalty, Interest, and Additional Tax Charge270C.345Determination of Minimums and Cancellation; Additional Tax, Collection, Refunds270C.346Erroneous Remittances270C.347Rebate Checks and Warrants; Authority to Reissue; Appropriation270C.35Administrative Review270C.36Jeopardy Assessment and Collection270C.37Taxpayer Assistance Orders; Taxpayer's Rights Advocate270C.38Notice of Determination or Action of the Commissioner270C.39Due Date on Saturday, Sunday, or Holiday270C.395Timely Mailing Treated as Timely Filing and Paying270C.40Interest Payable to Commissioner270C.405Interest on Refunds270C.41Agreements with Federal Government270C.42Electronic Payments; Penalty270C.425Financial Transaction Cards; Payment of Taxes; Appropriation270C.43Refunds Payable in Installments270C.435Refunds Not Subject to Attachment or Garnishment270C.44Practice Before the Commissioner270C.445Tax Preparation Services270C.4451Refund Anticipation Loans and Checks; Required Disclosures270C.446Publication of Names of Tax Preparers Subject to Penalties270C.447Legal Action to Enjoin Tax Return Preparer270C.449Equitable Actions270C.50Use of Collection Remedies270C.51Allocation of Payment270C.52Settlement Agreements, Payment Agreements, and Offers in Compromise270C.53[Repealed, 2014 c 308 art 9 s 94]270C.54Collection of Financial Institution Fees270C.545Federal Tax Refund Offset Fees; Time Limit for Submitting Claims for Offset270C.56Personal Liability270C.57Successor Liability of Businesses270C.58Liability of Transferees and Fiduciaries270C.585Transferee Liability for Estate Tax270C.59Liability of Third Parties Paying or Providing for Wages270C.60Failure to Comply with Withholding Provisions270C.61Legal Action; Confession of Judgment270C.62Date of Assessment; Definition270C.63Lien for Taxes270C.64Credit of Overpayment or Payment to Delinquent Tax Liabilities270C.65Right of Setoff270C.66Contracts with State; Withholding270C.67Levy and Distraint270C.68Continuous Levy270C.69Withholding by Employer of Delinquent Taxes270C.70Personal Liability for Failure to Honor a Levy270C.7101Sale of Seized Property270C.7102Sale of Perishable Goods270C.7103Redemption of Property270C.7104Certificate of Sale270C.7105Effect of Certificate of Sale270C.7106Records of Sale270C.7107Expense of Levy and Sale270C.7108Application of Proceeds of Levy270C.7109Authority to Release Levy and Return Property270C.711Acquisition and Resale of Seized Property270C.72Tax Clearance; Issuance of Licenses270C.721Revocation of Certificates of Authority to Do Business in This State270C.722Revocation of Sales Tax Permits270C.725Posting of Tax Delinquency; Sale of Liquor or Beer270C.726Posting of Tax Delinquency; Sale of Cannabis270C.728Publication of Names of Delinquent Taxpayers270C.85Administration of Property Tax Laws; Powers and Duties270C.86Power to Abate; Correction of Errors270C.87Revision of Minnesota Assessors' Manual270C.88Orders; Decisions270C.89County Assessor's Reports of Assessment Filed with Commissioner270C.90[Renumbered 275.079]270C.91Record of Proceedings Changing Net Tax Capacity; Duties of County Auditor270C.92Improper or Negligent Administration of Property Tax Laws270C.921Municipality May Be Party to Tax Hearing270C.922Municipality May Request Tax Hearing270C.923Witnesses Summoned270C.924Findings of Fact and Order; Appeals270C.925Notice of Appeal270C.926Appeal Does Not Stay Collection270C.927Increase in Net Tax Capacity; Additional Taxes270C.928Proceedings to Determine Net Tax Capacity270C.94Property Omitted or Undervalued; Reassessment; Appointment of Special Assessor270C.95Qualification of Assessors; Reassessment, How Made270C.96Reassessment; Compensation; Reimbursement by Counties270C.97Omitted Property270C.98Senior Accreditation270C.99Certain Townships and Cities Option to Elect to Reinstate the Office of Assessor270C.9901Assessor Accreditation; Waiver270C.991Property Tax System Benchmarks and Critical Indicators