Minnesota § 270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS

Minnesota Statutes

§ 270C.16 — COLLECTION OF DELINQUENT LIABILITIES; COSTS

Minnesota § 270C.16

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.16 (COLLECTION OF DELINQUENT LIABILITIES; COSTS) 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.16 (2026).

Text

Subdivision 1.Appropriation.
For the purpose of collecting delinquent tax liabilities or debts as defined in section16D.02, subdivision 3, there is appropriated to the commissioner an amount representing the cost of collection by contract with collection agencies, revenue departments of other states, or attorneys to enable the commissioner to reimburse these agencies, departments, or attorneys for this service. The commissioner shall report quarterly on the status of this program to the chair of the house of representatives Tax and Appropriation Committees and senate Tax and Finance Committees.

Subd. 2.Prepayment.
Notwithstanding section16A.15, subdivision 3, the commissioner may authorize the prepayment of sheriff's fees, attorney fees, fees charged by revenue departments of other state

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Subdivision 1.Appropriation.
For the purpose of collecting delinquent tax liabilities or debts as defined in section16D.02, subdivision 3, there is appropriated to the commissioner an amount representing the cost of collection by contract with collection agencies, revenue departments of other states, or attorneys to enable the commissioner to reimburse these agencies, departments, or attorneys for this service. The commissioner shall report quarterly on the status of this program to the chair of the house of representatives Tax and Appropriation Committees and senate Tax and Finance Committees.

Subd. 2.Prepayment.
Notwithstanding section16A.15, subdivision 3, the commissioner may authorize the prepayment of sheriff's fees, attorney fees, fees charged by revenue departments of other states, or court costs to be incurred in connection with the collection of delinquent tax liabilities owed to the commissioner.