The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1913-05-02
CHAPTER Ash. F. No. 800.

CHAPTER Ash. F. No. 800.
AN ACT to provide for the administration
ard enforcement OF the gross earnings tax
laws and to define the duties OF state Off
a system of accounting reporting and re-
cording taxable gross earnings, prescribing
penalties for failure to report such earn
ings and pay taxes thereon, and repeating
acts and parts Of acts inconsistent here
with.
Be it enacted ythe Legislature of the State
of Minnesota:
Section 1. DATE AND FORM OF GROSS
ruary list Of each year. every company, Joint
stock association, co-partnership, corporation
individual. required by law to pay taxes
to the state on gross earnings basis shall
make and furnish itemized statement to
the Minnesota Tax Commission, and dupli-
cate to the public examiner. In such form az
the public examiner, with the approval of
the tax commission, shall prescribe contain
Ing a true and just report Of the gross earn
ings for and during the year ending Dec.
31st preceding. verified by the president. sec.
rotary, treasurer. individual owner. or chief
vided, that railroad companies shall make
semi annual reports as provided in Chapter
9 Of the &c, General Laws Of the Special SEES
Such gross earnings shall 10 computed in
accordance with the method prescribed by
law.
OF GROSS EARNINGS TAXES. The Mime
sofa Tax Commission shall keep permanent
file of such gross earnings reports, inspect
and verify each report and sassess the earn
ings as shown thereon with the amount OF
taxes due. and certify the amount OF such
earnings and taxes to the state auditor, who
thereupon shall make his draft on such COM
pany, Joint stock association, co-partnershlp,
taxes taxes, due i' as thus certified and piace said
draft in the hands OF the state treasurer fol
collection.
Sec. 8. PENALTY FOR FAILURE TO
PAY GROSS EARNINGS TAX. If any such
ship, corporation, or individual, shall fail
to pay such tax or gross earnings percentage
by March 1st Tor, If railway company sub
and September l, respectively. as provided
by law, a penalty of ten per cent thereof
shall Immediately accrue. ana thereafter one one
comes delinquent March LIST or September LIST
while such tax remains unpaid; provided,
that any sum sums due the State from,
such gross earnings taxes at the time Of the
passage of this act, or from penalties here
1ofore accruing. shall bear an interest penalty
of per cent per munth from the date
thereof until paid.
PORT, TAX CoA1NnssIoN 10 FIX AMOUNT
OF EARNINGS. If any Such company, joint
or individual fails to make and file such
gross earnings report, the Minnesota tax COM
mission shall notify such company Of such
neglect. or default, and il such default con-
tinue for thirty days after service OF such
notes, the tax commission shall notify the
public examiner Of such default, who shall
report to the Tax Commission. for official
enp5.. III its books, his findings OF such COM
pany's taxable earnings Thereupon the tax
commission, upon the basis Of such findings
and such other evidence the commission
may possess. shall fix the amount Of such
gross earnings AMI. assess the tax thereon and
the accruing penalties making official entry
thereof ard certify the amount thereof. to.
gether with the penalty, to the state audito,
who shall proceed in section 2 hereof
Such entry shall stand in place Of the re-
company, joint stock association. co-partner.
ship, corporation, or Individual, and the same
or certified copy thereof. shall, in all the
facie evidence OF the correctness ana validity
Of such gross earnings and. OF such tax and
penalties, and the liability Of such company
therefor.
Sec. s. DELINQUENT TAX AND PEN.
ALT1ES ARE A LIEN ON THE PROPERTY
Such delinquent and unpaid tax and penal.
sofa Tax Commission, as provided in sections
and hereof shall be a lien upon, all and
singular lar, the property estate and effects o.
co-partnership, corporation, or Individual, and
shall take precedence of all demands and
judgments against the same; and the certiA.
said tax and penalties are due and unpaid
and the unpaid draft of: the state audito,
issued in pursuance thereof, shall be sur.
sas f9s the
said tax and penalties by sale Of such prop.
erty or otherwise. Sttss5g S$$E. n h. ...s
a Sec. g. SYSTEM OF GROSS EARNINGS
ACCOUNTS. The public examiner. with the
approval OF the tax commission shall have
authority and power to prescribe for such
nershlps, corporations, or 'individnals = sys-
zrlf