Licensing and the Collection Process

We may have your business or professional license revoked or denied if we are collecting $500 or more in unpaid debt from you. See Minnesota Statute 270C.72 (tax debt) and Minnesota Statute 16D.08 (other debt).

Once your debt is paid, we allow the licensing authority to reissue the revoked license. 

Debts that Qualify 

We can revoke your license for any tax type or other debt; however, we cannot revoke a license if you: 

• Have a pending court case contesting the validity of the debt
• Can appeal the debt
• Have a current payment agreement with us
• Are in bankruptcy 

Special Cases 

• Attorneys - We can send formal complaints to the Minnesota Supreme Court and the Lawyers Board of Professional Responsibility. (See Minnesota Statute 270B.07, subdivision. 2.)

• Gambling - The Minnesota Gambling Control Board must revoke a license for past due taxes of at least $500, or if returns have not been filed by:
  • A gambling manager
  • A director, officer, partner, managerial employee, sales employee of a business that distributes gambling equipment, manufactures gambling equipment, or operates a bingo hall. (See Minnesota Statute 349.155, subdivision 3.) 

• Lottery Retailer Contract - The Minnesota State Lottery cannot enter into a contract to sell lottery tickets if you are a retailer who is not current in tax filing, or owe more than $500 in taxes. (See Minnesota Statute 349A.06, subdivision 2.) 

• Business Liability for an Individual’s Debt - We can revoke the license of any business that has an officer or qualified person (a person listed on the building contractor license) who owes us at least $500. We inform a business whose license is at risk of being revoked by sending a notice that includes: 
  • The officer’s name 
  • License information
  • Information about the business's right to an administrative hearing at the Office of Administrative Hearings.