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Last Updated: 12/14/2017

What if I was assessed penalty and interest?

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Cigarette Tax

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The Minnesota Department of Revenue may assess penalties if your return or payment are late. Interest applies to unpaid taxes, fees and penalties.

If you are assessed penalty or interest and you disagree with the charge, you may submit a written request for an abatement. 

The table below shows the penalties and interest we may assess.

​If you:

​We will assess:

​The rate or amount will be:

do not pay your tax due by the 18th of the month after your return was filed​ a Late Payment penalty​ 5% of the unpaid tax for each 30-day period (full or partial) that your payment is late, up to 15%​
do not file your return by the 18th of the month after the end of your reporting month​ a Late Filing penalty​ 5% of any unpaid tax​
are required to make electronic payments but paid by check​ a Payment Method penalty​ ​5% of any payments that were not made electronically
make late tax payments for multiple reporting periods​ a Repeat penalty​ ​25% of the unpaid tax for each consecutive tax period that you make a late payment
do not make an adequate “June accelerated payment” ​ ​an Accelerated Payment penalty ​10% of the amount that your accelerated payment was short of the actual June liability 1
do not pay your tax by the due date​ ​Interest (rate is determined yearly) ​2018, 4% of the unpaid tax and penalty from the return due date until the tax is paid

1There is no penalty if your accelerated payment in June equals at least 81.4 percent of either May’s liability or June’s actual liability.

Prior Year Interest Rates

​Year Rate
2018-​2017​ ​4%​
​​2016-2010 ​ 3%
​​2009 ​ ​​​5%
​​2008-2007 ​ ​8%