A written notice from the Minnesota Department of Revenue for payment of past due taxes and any penalty, interest or other charges that apply. Minnesota Statutes, section 270C.33, subdivision 1 requires that the department advises debtors of new liabilities.
The department sends a bill to request payment and to provide notification of:
- The amount due
- The reason for the debt
- A breakdown of the debt
- The date the payment is due
- Rights as a Minnesota taxpayer
Included with the bill are instructions for voluntarily paying the past tax and assessed penalty and interest by the due date electronically or by credit card. Also, a tear-off voucher portion to be returned with the payment is attached. Bills are sent to the debtor’s last known address for all new individual income tax and business tax debts. Information regarding debtor’s rights during the collection process is printed on individual bills.