Source: https://www.revisor.mn.gov/statutes/2019/cite/289A.60
Timestamp: 2019-11-18 10:07:16
Document Index: 456265239

Matched Legal Cases: ['art 1', 'art 6', 'art 8', 'art 11', 'art 16', 'art 6', 'art 8', 'art 10', 'art 2', 'art 1', 'art 12', 'art 4', 'art 10', 'art 11', 'art 13', 'art 3', 'art 3', 'art 2', 'art 16', 'art 1', 'art 4', 'art 8', 'art 11', 'art 17', 'art 10', 'art 12', 'art 3', 'art 3', 'art 6', 'art 8', 'art 2', 'art 6', 'art 9', 'art 8', 'art 11', 'art 13', 'art 6', 'art 11', 'art 12', 'art 8', 'art 13', 'art 3', 'art 2', 'art 4', 'art 18', 'art 3', 'art 12', 'art 22', 'art 3']

(a) For payments made after December 31, 2019 and before December 31, 2021, if a vendor is required by law to submit an estimation of June sales tax liabilities and 87.5 percent payment by a certain date, the vendor shall pay a penalty equal to ten percent of the amount of actual June liability required to be paid in June less the amount remitted in June. The penalty must not be imposed, however, if the amount remitted in June equals the lesser of 87.5 percent of the preceding May's liability or 87.5 percent of the average monthly liability for the previous calendar year.
(b) For payments made after December 31, 2021, the penalty must not be imposed if the amount remitted in June equals the lesser of 84.5 percent of the preceding May's liability or 84.5 percent of the average monthly liability for the previous calendar year.
1990 c 480 art 1 s 26; 1991 c 291 art 6 s 16,17,46; art 8 s 6; art 11 s 11; art 16 s 10; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; art 10 s 19-23; 1994 c 510 art 2 s 2,3; 1994 c 587 art 1 s 24; art 12 s 6; 1995 c 264 art 4 s 9; art 10 s 5; art 11 s 8; art 13 s 12; 1996 c 471 art 3 s 52; 1997 c 84 art 3 s 2; 1997 c 231 art 2 s 70; 1999 c 243 art 16 s 20,21; 2000 c 418 art 1 s 44; 2000 c 490 art 4 s 4; art 8 s 2,3; 2001 c 7 s 59,60; 1Sp2001 c 5 art 11 s 2-5; art 17 s 13; 2002 c 377 art 10 s 10; 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 2003 c 127 art 3 s 5; art 6 s 2,3; 1Sp2003 c 21 art 8 s 4,15; 2005 c 151 art 2 s 10,17; art 6 s 8-10; art 9 s 17-19; 1Sp2005 c 3 art 8 s 4-8; art 11 s 5; 2006 c 259 art 13 s 3; 2008 c 154 art 6 s 2; art 11 s 7-10; art 12 s 3,4; 2008 c 366 art 8 s 2; art 13 s 2; 2010 c 389 art 3 s 7; 1Sp2010 c 1 art 2 s 5; 2011 c 112 art 4 s 1; 2013 c 143 art 18 s 6; 2014 c 308 art 3 s 5; 1Sp2017 c 1 art 12 s 2; art 22 s 19,20; 1Sp2019 c 6 art 3 s 3