{"data":{"id":"us-mn/minn.-stat.-270c.54","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.54","heading":"COLLECTION OF FINANCIAL INSTITUTION FEES.","body":"The commissioner shall collect from a taxpayer any collection fees or costs charged by financial institutions and incurred by the commissioner.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","COLLECTION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.54","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"6ef75744be739c89baff61064fe7c83378ecddf33de9325f8f273bb0d2d3b2ef","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.53","next":"us-mn/minn.-stat.-270c.545"},"notice":"GroundRules: Original legal text. Not legal advice."}