Minnesota § 270C.34 ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE

Minnesota Statutes

§ 270C.34 — ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE

Minnesota § 270C.34

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.34 (ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270C.34 (2026).

Text

Subdivision 1.Authority.

(a)The commissioner may abate, reduce, or refund any penalty or interest that is imposed by a law administered by the commissioner, or imposed by section270.0725, subdivision 1or 2, or270.075, subdivision 2, as a result of the late payment of tax or late filing of a return, or any part of an additional tax charge under section289A.25, subdivision 2, or289A.26, subdivision 4, if the failure to timely pay the tax or failure to timely file the return is due to reasonable cause, or if the taxpayer is located in a presidentially declared disaster or in a presidentially declared state of emergency area or in an area declared to be in a state of emergency by the governor under section12.31.

(b)The commissioner shall abate any part of a penalty or additional tax charge

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Subdivision 1.Authority.
(a) The commissioner may abate, reduce, or refund any penalty or interest that is imposed by a law administered by the commissioner, or imposed by section270.0725, subdivision 1or 2, or270.075, subdivision 2, as a result of the late payment of tax or late filing of a return, or any part of an additional tax charge under section289A.25, subdivision 2, or289A.26, subdivision 4, if the failure to timely pay the tax or failure to timely file the return is due to reasonable cause, or if the taxpayer is located in a presidentially declared disaster or in a presidentially declared state of emergency area or in an area declared to be in a state of emergency by the governor under section12.31.
(b) The commissioner shall abate any part of a penalty or additional tax charge under section289A.25, subdivision 2, or289A.26, subdivision 4, attributable to erroneous advice given to the taxpayer in writing by an employee of the department acting in an official capacity, if the advice:
(1) was reasonably relied on and was in response to a specific written request of the taxpayer; and
(2) was not the result of failure by the taxpayer to provide adequate or accurate information.

Subd. 2.Procedure.
(a) A request for abatement of penalty under subdivision 1 or section289A.60, subdivision 4, or a request for abatement of interest or additional tax charge, must be filed with the commissioner within 60 days of the notice date of the penalty or additional tax charge. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order or other notice that a penalty or additional tax charge has been imposed.
(b) If the commissioner issues an order denying a request for abatement of penalty, interest, or additional tax charge, the taxpayer may file an administrative appeal as provided in section270C.35or appeal to Tax Court as provided in section271.06.
(c) If the commissioner does not issue an order on the abatement request within 60 days from the date the request is received, the taxpayer may appeal to Tax Court as provided in section271.06.

Legislative History

2005 c 151 art 1 s 37;2008 c 154 art 13 s 21;2010 c 389 art 10 s 2;2011 c 112 art 1 s 1;2013 c 143 art 17 s 4;2014 c 308 art 11 s 1;1Sp2017 c 1 art 16 s 7