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Due Process
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The Minnesota Department of Revenue must provide proper notice to you before taking any enforced collection action on a debt. This is called due process.
Due process begins when we send you a letter or bill that explains:
- What you owe (tax debt or other agency debt, penalty, interest, and other charges)
- Why you owe the debt
- Your rights during the collection process
- How long you have to pay the debt
- What enforced collection actions we can take and how to avoid them if you do not pay
We may enclose an Exemption Claim Form with your letter or bill. If you qualify under state law, you may submit the Exemption Claim Form to prevent certain actions to collect your debt.
Due Process Requirements
State law requires us to send a due process letter or bill to your last known address. If the Postal Service returns it to us, we can still take enforced collection action. (See Minnesota Statute 270C.33, subdivision 8.)
For more details on due process requirements under Minnesota law, see Minnesota Statute 16D.08 for other agency debts or Minnesota Statute 270C.67, subd. 3 for tax debt.
