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Last Updated: 2/5/2013

Late Payment Penalty

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The late payment penalty is in addition to the late filing penalty.

If your organization fails to pay its tax liability by the due date of the return, your organization will be assessed a late payment penalty on the unpaid tax liability. If the payment is one to 30 days late, the penalty is 5 percent of the unpaid tax; if the payment is 31 to 60 days late, the penalty is 10 percent of the unpaid tax; and if your organization is over 60 days late, the penalty is 15 percent of the unpaid tax (Minnesota Statute 297E.12, subd. 1).

If your organization pays its tax liability late three times in any 25 month period, your organization will be sent a warning letter stating that, for every time your organization pays late in the future, it will be assessed a 25 percent repeat penalty.  The repeat penalty is 25 percent of the unpaid or late paid tax liability (M.S. 297E.12, subd. 6). 

The 25 percent repeat penalty is in addition to any late filing or late payment penalties that may be assessed.​