Actions taken by the Minnesota Department of Revenue intended to force a debtor to comply with the state tax laws. Actions may include revoking a business or professional license, including sales tax permit, taking payment (“levy”) from wages or financial accounts, or seizing property. Additionally, enforced collection actions can be used on other agency debts (OAD).
View the statutes (Minnesota Statues, section 16D,08 subdivision 2 and M.S. 270A .03).