MN HF25

Commissioner of revenue may enter into payment plan agreements with taxpayers to pay delinquent taxes owed under Minnesota Statutes section 270C.725 over a period of time.

Commissioner must remove taxpayer from the posted delinquency list once a payment plan is established.

Commissioner may require taxpayer to relinquish liquor license (issued under chapter 340A) for one year or until all plan payments are made, whichever is sooner, only if taxpayer becomes delinquent on a required plan payment.

Commissioner may add taxpayer back to the posted list if taxpayer fails to make a required payment under the plan.

Existing payment plans in effect on July 1, 2019 are subject to these new requirements, and licenses must be returned to taxpayers who have not made delinquent payments in the preceding 12-month period; effective July 1, 2019.