Minn. Stat. » CHAPTER 270. VARIOUS TAXES AND STATE BOARDS
Minnesota Statutes

Minn. Stat. § 270.101 (2026)

[Repealed]

✓ current as of May 2026
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MS 2004 [Repealed, 2005 c 151 art 1 s 117]

Notes of Decisions
Cited in 11 cases, 1992–2017 · leading case: Igel v. Comm'r of Revenue, 566 N.W.2d 706 (Minn. 1997).
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Igel v. Comm'r of Revenue, 566 N.W.2d 706 (Minn. 1997). · cites it 28× “Minn.Stat. § 270.101, subds. 1, 2 (1992).”
Wilson v. Comm'r of Revenue, 656 N.W.2d 547 (Minn. 2003). · cites it 10× “The Commissioner relied upon Minn.Stat. § 270.101, subd. 1, which provides that a person who has the control or responsibility of withholding and remitting taxes to the Commissioner may be personally liable “for the payment of taxes, penalties and interest arising under * * *…”
Larson v. Comm'r of Revenue, 581 N.W.2d 25 (Minn. 1998). · cites it 20× “On December 29, 1994, the department issued two “Order[s] Assessing Personal Liability” to Larson, pursuant to Minn.Stat. § 270.101 (1996). As of that date, the total tax liability (including penalties and interest) equalled $26,591.”
Peterson v. Comm'r of Revenue, 566 N.W.2d 710 (Minn. 1997). · cites it 27× “A person who, either singly or jointly with others, has the control of, supervision of, or responsibility for filing returns or reports, paying taxes, or collecting or withholding and remitting taxes and who fails to do so, or a person who is liable under any other law, is…”
In Re Disciplinary Action Against Moulton, 721 N.W.2d 900 (Minn. 2006). · cites it 2× “§§ 6672 or 7202 (2000), or is personally liable for payment under Minn.Stat. § 270.101, subd. 1 (2004); or (2) any lesser amount agreed to by the applicable taxing authority.”
Wilson v. Comm'r of Revenue, 619 N.W.2d 194 (Minn. 2000). · cites it 2× “VIII? Second, did the tax court err in concluding that Minn. Stat. § 270.101 (1994) authorizes the Commissioner to assess against Wilson the full amount of Hanson’s tax liability rather than the actual pecuniary loss suffered by the Commissioner? When reviewing a grant of…”
Lo v. Comm'r of Revenue, 892 N.W.2d 817 (Minn. 2017). · cites it 4× “at 716 (discussing Minn. Stat. § 270.101 , subd. 1 (2004)). 6 And in Benoit , we acknowledged that the Legislature “has clearly stated that the person .”
Stevens v. Comm'r, 822 N.W.2d 646 (Minn. 2012). · cites it 4× “In 2005, the statutory standard for personal liability was moved from Minn.Stat. § 270.101 to Minn.Stat. § 270C.”
Hartung v. State, Dep't of Labor, 22 P.3d 1 (Alaska 2001). · cites it 2× “351 (5) (withholding taxes); Minn.Stat. § 270.101; 43 Pa. Cons.Stat. § 260.”
In Re Disciplinary Action Against Moulton, 783 N.W.2d 168 (Minn. 2010). · cites it 2× “§§ 6672 or 7202 (2000), or for which respondent is personally liable for payment under Minn.Stat. § 270.101, subd. 1 (2008), or any lesser amount agreed to by the applicable taxing authority.”
Wilson v. Comm'r of Revenue, 493 N.W.2d 566 (Minn. 1992). · cites it 2× “” Minn.Stat. § 270.101, subd. 1 (1990). 2 .”
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