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