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Last Updated: 10/13/2014

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Unrelated Business Income Tax (UBIT)

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You can request an abatement of penalty assessed.  The request must be in writing and submitted to the Department of Revenue.

Abatements are granted on a case-by-case basis if the organization can show just cause for the delinquent return and/or late payment of the taxes.

A request for abatement of penalty must be filed within 60 days of the date the notice you received regarding the penalty. If your request is denied, you may file an appeal to the Appeals and Legal Services Division. If the appeal is denied, you'll be given 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.