reglab/housing_qa huggingface dataset:
MN Stat § 270C.42 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.42 — Electronic Payments; Penalty.

270C.42 ELECTRONIC PAYMENTS; PENALTY. Subdivision 1. Payments required to be made electronically. (a) If a taxpayer is required to make payment of a tax to the commissioner by electronic means, the taxpayer shall make all payments of all taxes and fees paid to the commissioner by electronic means. (b) Paragraph (a) does not apply to payments required to be made for individual income taxes under section 289A.20, subdivision 1, paragraph (a), or 289A.25. Subd. 2. Penalty for failure to pay electronically. In addition to other applicable penalties imposed by law, after notification from the commissioner to the taxpayer that payments for a tax payable to the commissioner are required to be made by electronic means, and the payments are remitted by some other means, there is a penalty in the amount of five percent of each payment that should have been remitted electronically. After the commissioner's initial notification to the taxpayer that payments are required to be made by electronic means, the commissioner is not required to notify the taxpayer in subsequent periods if the initial notification specified the amount of tax liability at which a taxpayer is required to remit payments by electronic means. The penalty can be abated under the abatement procedures prescribed in section 270C.34 if the failure to remit the payment electronically is due to reasonable cause. The penalty bears interest at the rate specified in section 270C.40 from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty. History:  2005 c 151 art 1 s 50; 2013 c 143 art 18 s 3
MN Stat § 270C.425 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.425 — Financial Transaction Cards; Payment Of Taxes; Appropriation.

270C.425 FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION. (a) The commissioner may allow taxpayers to use financial transaction cards, as defined in section 325G.02, subdivision 2, to pay any of the following which are payable to the commissioner: (1) taxes; (2) estimated tax deposits; (3) penalties; (4) interest; (5) additions to taxes; and (6) fees. (b) The commissioner may impose a fee on each transaction under paragraph (a). The fee is equal to the fee the commissioner is required to pay for the taxpayer's use of the financial transaction card. This fee must be deposited in the general fund and is appropriated to the commissioner for the purpose of paying the transaction card fee. (c) The types of financial transaction cards that will be accepted shall be determined solely by the commissioner. The selection of transaction card vendors shall be made through a request for proposals process. Before issuing a request for proposals, the commissioner shall review the request for proposals and any specifications with the commissioner of management and budget. The commissioner shall select the transaction card vendors from among those which meet the operational and cost requirements of the department. The commissioner may limit the number of different types of financial transaction cards that will be accepted. (d) If the commissioner allows taxpayers to pay taxes with financial transaction cards, the commissioner shall report quarterly on the status of this program to the chairs of the house of representatives Tax and Appropriations Committees and the chairs of the senate Tax and Finance Committees. History:  2005 c 151 art 1 s 51; 2009 c 101 art 2 s 109
MN Stat § 270C.43 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.43 — Refunds Payable In Installments.

270C.43 REFUNDS PAYABLE IN INSTALLMENTS. Subdivision 1. Law held unconstitutional. Where there is (1) a final judicial determination that a law administered by the commissioner is unconstitutional, is in violation of state or federal law, or that a regulation or statute has been misinterpreted by the department; and (2) the determination is not limited to prospective application, the procedures in this section relating to refunds attributable to that determination apply. Subd. 2. Estimate of cumulative refunds. The commissioner shall estimate the cumulative refunds due resulting from the judicial determination. Subd. 3. General refund provisions. If the commissioner determines that the cumulative refunds due all affected taxpayers will not exceed $50,000,000, the general provisions for refunding for the particular tax type apply. Subd. 4. Refund procedures. (a) If the commissioner determines that the cumulative refunds due all affected taxpayers will exceed $50,000,000, the refund procedures in this subdivision apply. (b) The refunds due shall be paid in five installments. The first installment will be paid during the calendar year following the later of the filing of the refund claim or the final judicial determination and subsequent installments will be paid at any time during each of the four succeeding calendar years. (c) The commissioner shall compute the annual refund installment due under this subdivision, and notify the taxpayer of the total amount of the claim for refund which has been allowed. (d) The installment paid each year equals 20 percent of the refund allowed unless the commissioner determines that the cumulative refunds due for a particular year under this section will exceed $150,000,000. If the refunds payable will exceed that amount, they will be reduced pro rata with any balance remaining due payable with the final refund installment. (e) Unless contrary to the provisions in this section, the provisions for refunds in the various tax types, including provisions related to the payment of interest, apply to the refunds subject to these provisions. (f) The commissioner may establish a de minimis individual refund amount below which the installment provisions do not apply. The amount established under this paragraph is not subject to the provisions of chapter 14. (g) If the commissioner of management and budget determines that it is in the best interest of the state, refunds payable under this section may be paid in fewer than five installments. History:  2005 c 151 art 1 s 52; 2009 c 101 art 2 s 109
MN Stat § 270C.435 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.435 — Refunds Not Subject To Attachment Or Garnishment.

270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT. No amount of a tax refund or other payment payable by the commissioner to a taxpayer is assignable or subject to execution, levy, attachment, garnishment, lien foreclosure, or other legal process, except as specifically provided by law. History:   2008 c 154 art 15 s 5
MN Stat § 270C.44 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.44 — Practice Before The Commissioner.

270C.44 PRACTICE BEFORE THE COMMISSIONER. The commissioner shall prescribe rules governing the qualification and practice of agents, attorneys, or other persons representing taxpayers before the commissioner. The rules may require that those persons, agents, and attorneys show that they are of good character and in good repute, have the necessary qualifications to give taxpayers valuable services, and are otherwise competent to advise and assist taxpayers in the presentation of their case before being recognized as representatives of taxpayers. After due notice and opportunity for hearing, the commissioner may suspend and bar from further practice before the commissioner any person, agent, or attorney who is shown to be incompetent or disreputable, who refuses to comply with the rules, or who with intent to defraud, willfully or knowingly deceives, misleads, or threatens a taxpayer or prospective taxpayer, by words, circular, letter, or by advertisement. This section does not curtail the rights of individuals to appear in their own behalf or partners or corporations' officers to appear in behalf of their respective partnerships or corporations. History:   2005 c 151 art 1 s 53
MN Stat § 270C.449 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.449 — Equitable Actions.

270C.449 EQUITABLE ACTIONS. (a) The commissioner may bring a civil action to enjoin any person from taking action or failing to take action that is subject to penalty under section 289A.60, subdivisions 20, 20a, and 26. (b) In any action under paragraph (a), the court may enjoin the person from engaging in the conduct, if the court finds that: (1) the person has engaged in the specified conduct; and (2) injunctive relief is appropriate to prevent recurrence of the conduct. History:   1Sp2005 c 3 art 8 s 1
MN Stat § 270C.50 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.50 — Use Of Collection Remedies.

270C.50 USE OF COLLECTION REMEDIES. In addition to the remedies provided in the state revenue laws, the commissioner may use any remedy available to nongovernmental creditors to collect taxes. History:   2005 c 151 art 1 s 56
MN Stat § 270C.51 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.51 — Allocation Of Payment.

270C.51 ALLOCATION OF PAYMENT. In the discretion of the commissioner, payments received for taxes may be credited first to the oldest liability not secured by a judgment or lien. For liabilities to which payments are applied, the commissioner may credit payments first to penalties, next to interest, and then to the tax due. History:   2005 c 151 art 1 s 57
MN Stat § 270C.54 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.54 — Collection Of Financial Institution Fees.

270C.54 COLLECTION OF FINANCIAL INSTITUTION FEES. The commissioner shall collect from a taxpayer any collection fees or costs charged by financial institutions and incurred by the commissioner. History:   2005 c 151 art 1 s 60
MN Stat § 270C.545 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.545 — Federal Tax Refund Offset Fees; Time Limit For Submitting Claims For Offset.

270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET. If fees are charged by the Department of the Treasury of the United States for the offset of federal tax refunds or the offset of federal payments and these fees are deducted from the refund or the federal payment amounts remitted to the commissioner, then the unpaid debts of the taxpayers whose refunds or federal payments are being offset to satisfy the debts are reduced only by the actual amount of the refund payments or federal payments received by the commissioner. Notwithstanding any other provision of law to the contrary, a claim for the offset of a federal tax refund must be submitted to the Department of the Treasury of the United States within ten years after the date of the assessment of the tax owed by the taxpayer whose refund is to be offset to satisfy the debt. For court debts referred to the commissioner under section 16D.04, subdivision 2, paragraph (a), the federal refund offset fees are deducted as provided in this section, but the ten-year time limit prescribed in this section for tax debts does not apply. History:  2005 c 151 art 1 s 61; 2006 c 260 art 5 s 6; 1Sp2011 c 10 art 3 s 34
MN Stat § 270C.585 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.585 — Transferee Liability For Estate Tax.

270C.585 TRANSFEREE LIABILITY FOR ESTATE TAX. The personal representative and person to whom property that is subject to taxation under chapter 291 is transferred, other than a bona fide purchaser, mortgagee, or lessee, is personally liable for that tax, until its payment, to the extent of the value of the property at the time of the transfer. Personal liability also does not extend to subsequent transferees from bona fide purchasers, mortgagees, and lessees. History:   2005 c 151 art 1 s 65
MN Stat § 270C.59 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.59 — Liability Of Third Parties Paying Or Providing For Wages.

270C.59 LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES. (a) For purposes of section 290.92, if a lender, surety, or other person, who is not an employer with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable to the commissioner in a sum equal to the taxes required to be deducted and withheld from such wages by such employer. (b) If a lender, surety, or other person supplies funds to or for the account of an employer for the specific purpose of paying wages of the employees of such employer, with actual notice or knowledge that such employer does not intend to or will not be able to make timely payment or deposit of the amounts of tax required by section 290.92 to be deducted and withheld by such employer from such wages, such lender, surety, or other person shall be liable personally to the commissioner in a sum equal to the taxes which are not paid over to the commissioner by such employer with respect to such wages. (c) For purposes of this section, a person shall be deemed for purposes of a particular transaction to have actual notice or knowledge of any fact from the time such fact is brought to the attention of the individual conducting such transaction, and in any event from the time such fact would have been brought to such individual's attention if the person had exercised due diligence. A person exercises due diligence by maintaining reasonable routines for communicating significant information to the person conducting the transaction and there is reasonable compliance with the routines. Due diligence does not require an individual acting for the person to communicate information unless such communication is part of the individual's regular duties or unless the individual has reason to know of the transaction and that the transaction would be materially affected by the information. (d) Any amounts paid to the commissioner pursuant to this section shall be credited to the liability of the employer. History:   2005 c 151 art 1 s 66
MN Stat § 270C.62 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.62 — Date Of Assessment; Definition.

270C.62 DATE OF ASSESSMENT; DEFINITION. For purposes of taxes, the term "date of assessment" means the date a liability reported on a return was entered into the records of the commissioner or the date a return should have been filed, whichever is later; or, in the case of taxes assessed by the commissioner, "date of assessment" means the date of the order assessing taxes or date of the return made by the commissioner; or, in the case of an amended return filed by the taxpayer, the assessment date is the date additional liability reported on the return, if any, was entered into the records of the commissioner; or, in the case of a consent agreement signed by the taxpayer under section 270C.33, subdivision 9, the assessment date is the notice date shown on the agreement; or, in the case of a check from a taxpayer that is dishonored and results in an erroneous refund being given to the taxpayer, remittance of the check is deemed to be an assessment and the "date of assessment" is the date the check was received by the commissioner. History:  2005 c 151 art 1 s 68,116; art 9 s 11
MN Stat § 270C.64 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.64 — Credit Of Overpayment Or Payment To Delinquent Tax Liabilities.

270C.64 CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES. Notwithstanding any other provision of law to the contrary, in the case of an overpayment of any tax collected by the commissioner, or any refund, credit, claim, or other payment payable by the commissioner to any person under a law administered by the commissioner, the commissioner may credit the amount of such overpayment or payment against any uncontested delinquent tax liability on the part of the person who is entitled to the overpayment or payment. An overpayment or payment may be credited under this section only if the uncontested delinquent liability has been assessed within ten years of the date on which the overpayment or payment is credited. However, this limitation shall not be applicable if the delinquent liability has been entered into judgment or if legal action is pending for collection of the liability or for renewal of the judgment. An amount paid as tax shall constitute an overpayment even if in fact there was no tax liability with respect to which such amount was paid. History:  2005 c 151 art 1 s 70; 2011 c 112 art 5 s 5
MN Stat § 270C.65 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.65 — Right Of Setoff.

270C.65 RIGHT OF SETOFF. Subdivision 1. Certification by commissioner. The commissioner of revenue is authorized to certify to the commissioner of management and budget, or to any state agency described in subdivision 3 which disburses its own funds, that a taxpayer has an uncontested delinquent tax liability owed to the commissioner of revenue. The certification must be made within ten years after the date of assessment of the tax. Once certification is made, the commissioner of management and budget or the state agency shall apply to the delinquent tax liability funds sufficient to satisfy the unpaid tax liability from funds appropriated for payment of an obligation of the state or any of its agencies that are due and owing the taxpayer. No setoff shall be made against any funds exempt under section 550.37 or those funds owed an individual taxpayer who receives assistance under the provisions of chapter 256. Subd. 2. Setoff satisfies state obligation. All funds, whether general or dedicated, shall be subject to setoff in the manner herein provided. Transfer of funds as herein provided is payment of the obligation of the state or any of its agencies to such taxpayer and any actions for said funds, if any, shall be had against the Department of Revenue on the issue of such tax liability. Nothing in this section shall be construed to limit the previously existing right of the state or any of its agencies to setoff. Subd. 3. Agencies shall maintain records. Notwithstanding any provision to the contrary, every person, organization, or corporation doing business (hereafter called vendor) with the state of Minnesota or any of its departments, agencies, or educational institutions including the University of Minnesota (all hereafter called agency) shall provide that agency with either their Social Security number, federal taxpayer identification number, or Minnesota tax identification number. The commissioner may verify to the agency the identifying information provided by a vendor. The agency shall maintain records of this information, and shall make these records available, on request, to the commissioner for the sole purpose of identifying people who have not filed state tax returns or who have not paid uncontested tax liabilities (hereafter called delinquent taxpayer). When an agency is notified by the commissioner that a vendor is a delinquent taxpayer, payments shall not be made by the agency to the vendor until the commissioner notifies the agency that the vendor no longer is a delinquent taxpayer. Furthermore, if the vendor has an uncontested delinquent tax liability, the setoff provided in subdivision 1 may be implemented. The commissioner shall determine that a vendor no longer is a delinquent taxpayer when the vendor has filed all delinquent returns and (1) paid all uncontested tax liabilities or (2) entered into an agreement with the commissioner which provides for the payment of these liabilities. History:  2005 c 151 art 1 s 71; 2009 c 101 art 2 s 109
MN Stat § 270C.66 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.66 — Contracts With State; Withholding.

270C.66 CONTRACTS WITH STATE; WITHHOLDING. No department of the state of Minnesota, nor any political or governmental subdivision of the state shall make final settlement with any contractor under a contract requiring the employment of employees for wages by said contractor and by subcontractors until satisfactory showing is made that said contractor or subcontractor has complied with the provisions of section 290.92. A certificate by the commissioner shall satisfy this requirement with respect to the contractor or subcontractor. If, at the time of final settlement, there are any unpaid withholding taxes, penalties, or interest arising from the government contract, the commissioner shall issue a certification to the contractor or subcontractor upon payment, with certified funds, of any unpaid withholding taxes, penalties, and interest. Payment is received by the commissioner upon delivery of the certified funds to the central office located in St. Paul, or any district or subdistrict office located throughout the state. History:   2005 c 151 art 1 s 72
MN Stat § 270C.68 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.68 — Continuous Levy.

270C.68 CONTINUOUS LEVY. Subdivision 1. Authority. The commissioner may, within five years after the date of assessment of the tax, or if a lien has been filed under section 270C.63, within the statutory period for enforcement of the lien, give notice to a person to withhold the amount of any tax, interest, or penalties, due from a taxpayer. The amounts withheld shall be transmitted to the commissioner at the times the commissioner designates. Subd. 2. Levy continuous. The levy made under subdivision 1 is continuous from the date the notice is received until the amount due stated on the notice has been withheld or the notice has been released by the commissioner under section 270C.7109, whichever occurs first. Subd. 3. Amount to be withheld. The amount required to be withheld under this section is the least of: (1) the amount stated on the notice; (2) if the taxpayer is not a natural person, 100 percent of the payment; or (3) if the taxpayer is an individual, 25 percent of the payment. Subd. 4. Payments covered. For purposes of this section, the term "payments" does not include wages as defined in section 290.92 or funds in a deposit account as defined in section 336.9-102(a)(29). The term payments does include the following: (1) payments due for services of independent contractors, dividends, rents, royalties, residuals, patent rights, and mineral or other natural resource rights; (2) payments or credits under written or oral contracts for services or sales whether denominated as wages, salary, commission, bonus, or otherwise, if the payments are not covered by section 270C.69; and (3) any other periodic payments or credits resulting from an enforceable obligation to the taxpayer. Subd. 5. Determination of status; effect. A determination of a taxpayer's status as an independent contractor under this section does not affect the determination of the taxpayer's status for the purposes of any other law or rule. History:   2005 c 151 art 1 s 74