{"data":{"id":"us-mn/minn.-stat.-270c.345","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.345","heading":"DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS.","body":"Notwithstanding any other provision of law, the commissioner may:\n(1) based upon the administrative costs of processing, determine minimum standards for the determination of additional tax for which an order shall be issued;\n(2) based upon collection costs as compared to the amount of tax involved, determine minimum standards of collection;\n(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\n(4) cancel any amounts below these minimum standards determined under clauses (1) and (2).","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","TAX ADMINISTRATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.345","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"add39e4797a2fde03d5c4af1acdde70b2bd4cf30a0b27ac6c30c2297222ff437","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.34","next":"us-mn/minn.-stat.-270c.346"},"notice":"GroundRules: Original legal text. Not legal advice."}