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Last Updated: 2/6/2018

Request an Abatement

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Unrelated Business Income Tax (UBIT)

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If you are assessed penalty, you can request an abatement. You must make the request in writing and submit it to the Department of Revenue.

You must file a request for abatement of penalty within 60 days of the date on the notice you received regarding the penalty. If we deny the abatement request, you may file an appeal to the Appeals and Legal Services Division. If they deny your appeal, you will have an additional 60 days to appeal the denial in Tax Court (Minnesota Statute 270C.34).

For more details on abatements, see the Collection Division's Abatement page.