Minnesota Statutes 588.21 – Failure to File Complete Income Tax Return
Current as of: 2023 | Check for updates
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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 section 270C.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.
Terms Used In Minnesota Statutes 588.21
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44