Minnesota § 270C.345 DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS

Minnesota Statutes

§ 270C.345 — DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS

Minnesota § 270C.345

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.345 (DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS) 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.345 (2026).

Text

Notwithstanding any other provision of law, the commissioner may:

(1)based upon the administrative costs of processing, determine minimum standards for the determination of additional tax for which an order shall be issued;

(2)based upon collection costs as compared to the amount of tax involved, determine minimum standards of collection;

(3)based upon the administrative costs of processing, determine the minimum amount of a refund to be made where no claim has been filed; and

(4)cancel any amounts below these minimum standards determined under clauses (1) and (2).

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Notwithstanding any other provision of law, the commissioner may:
(1) based upon the administrative costs of processing, determine minimum standards for the determination of additional tax for which an order shall be issued;
(2) based upon collection costs as compared to the amount of tax involved, determine minimum standards of collection;
(3) based upon the administrative costs of processing, determine the minimum amount of a refund to be made where no claim has been filed; and
(4) cancel any amounts below these minimum standards determined under clauses (1) and (2).