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September, 1984 <br />STATE OF MINNESOTA <br />DEPARTMENT OF REVENUE <br />NOTICE <br />Telephone- <br />The 1984 Minnesota Legislature passed a very significant bill of particular <br />interest to Minnesota businesses in general. The new law provides a period of <br />tax amnesty - -from August 1 through October 31, 1984 - -to Minnesota individuals <br />and businesses with a delinquency in their state tax obligations as of <br />February 1st of this year. <br />This law is primarily designed to help those many businesses in Minnesota <br />who, due to the recent economic recession, were unable to keep up with their <br />state tax obligations. <br />For those businesses who fail to take advantage of amnesty, the bill also <br />provided a major new enforcement measure that centers on business licenses. <br />The Commissioner of Revenue is now authorized to stop the issuance or renewal <br />of any business license issued by the state, county, or municipality for busi- <br />nesses that have a state sales or withholding tax liability in excess of $1000. <br />The Commissioner of Revenue is responsible for notifying the licensing author- <br />ity if an applicant has a tax delinquency. The licensing authority shall then <br />deny the issuance or renewal of the license until the Commissioner issues a <br />tax clearance certificate. The Commissioner of Revenue will be responsible <br />for handling all disputes, appeals, and negotiations resulting from a license <br />denial. This clearance program will begin November 1, 1984 -at the conclusion <br />of amnesty. <br />The only requirement of the licensing authority under the new law is to <br />obtain the applicants social security number and Minnesota business identifica- <br />tion number. The licensing authority must also provide to the Commissioner, <br />a list of all applicants, addresses, and identification numbers, when <br />requested. <br />For further information as to the requirements of the law, please contact <br />Karen Swanberg, (612) 297 -3995, Lynn Ryan, (612) 297 -3060, or Jerry McClure, <br />(612) 297 -2475 at <br />3 ;. <br />AN ! U! !A !. 1I;'; IN! 1 V <br />SEP 5 1984 <br />CITY OF <br />LITTLE CANADA <br />