Source: https://www.revisor.mn.gov/statutes/2017/cite/469.319
Timestamp: 2019-12-07 10:50:30
Document Index: 398905017

Matched Legal Cases: ['art 1', 'art 2', 'art 4', 'art 5', 'art 7', 'art 10', 'art 18', 'art 16']

469.3181 469.3191
(d) The provisions of chapters 270C and 289A relating to the commissioner's authority to audit, assess, and collect the tax and to hear appeals are applicable to the repayment required under paragraphs (a) and (b). The commissioner may impose civil penalties as provided in chapter 289A, and the additional tax and penalties are subject to interest at the rate provided in section 270C.40. The additional tax shall bear interest from 30 days after becoming subject to repayment under this section until the date the tax is paid. Any penalty imposed pursuant to this section shall bear interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty.
(c) Requests for waiver must be made no later than 60 days after the earlier of the notice date of an order issued under subdivision 4, paragraph (d), or the date of a tax statement issued under subdivision 4, paragraph (c). For purposes of this section, "notice date" means the notice date designated by the commissioner on the order.
1Sp2003 c 4 s 1; 1Sp2003 c 21 art 1 s 24; 2005 c 151 art 2 s 17; 1Sp2005 c 1 art 4 s 108,109; 2008 c 366 art 5 s 13; 2010 c 389 art 7 s 6; 2011 c 112 art 10 s 3; 2013 c 143 art 18 s 25; 1Sp2017 c 1 art 16 s 46