Minnesota § 588.21 FAILURE TO FILE COMPLETE INCOME TAX RETURN

Minnesota Statutes

§ 588.21 — FAILURE TO FILE COMPLETE INCOME TAX RETURN

Minnesota § 588.21

PartEXTRAORDINARY WRITS; CONTEMPT; POSTCONVICTION RELIEF

Ch. 588CONTEMPTS OF COURT

This text of Minnesota § 588.21 (FAILURE TO FILE COMPLETE INCOME TAX RETURN) 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. § 588.21 (2026).

Text

In addition to other sanctions, when a taxpayer is in contempt of an order of the district court for failure to file a complete and proper income tax return under the provisions of section270C.61, subdivision 2, the court may order a civil fine not to exceed $50 for each day the contempt of court continues, or for each separate contempt of court, or both. The court may award costs, expenses, reasonable attorney's fees, and witness fees to the state. The court may issue additional orders to ensure compliance with the court's prior order.

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In addition to other sanctions, when a taxpayer is in contempt of an order of the district court for failure to file a complete and proper income tax return under the provisions of section270C.61, subdivision 2, the court may order a civil fine not to exceed $50 for each day the contempt of court continues, or for each separate contempt of court, or both. The court may award costs, expenses, reasonable attorney's fees, and witness fees to the state. The court may issue additional orders to ensure compliance with the court's prior order.