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Last Updated: 5/8/2017

Notification

When your agency files a Revenue Recapture claim for a debt, you must notify the taxpayer no later than five days after filing the claim. See below for details on what information to include and sample recapture notices.

Send the notice to the taxpayer's last known address. If the notice is returned, attempt to locate a new address and resend the notice.

What information is required in the notice?

Your agency's Revenue Recapture notice must clearly state all of the following:

  • Date, reason, and amount of the debt

  • Your agency intends to apply the taxpayer's state refunds to the debt until the debt is paid, cancelled, or the statute of limitations has expired 

  • The taxpayer may dispute the recapture of their refund by requesting a contested claim hearing. (For more information, see Contested Claim Hearings.

  • Any other information required by law, depending on the type of debt or agency making the claim

For more information, see Minnesota Statutes 270A.07 and Minnesota Rule 8165.0300. 

Sample Revenue Recapture notices

General Notice 

Assistance Claims Notice 

Medical Notice 

Public Housing Notice