Minn. Stat. » CHAPTER 272. TAXATION, GENERAL PROVISIONS
Minnesota Statutes

Minn. Stat. § 272.08 (2026)

Interest On Unpaid Taxes

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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When any sum becomes due to the state of Minnesota as a tax of any kind and remains unpaid for a period of 60 days, it shall draw interest at the rate of 12 percent per annum from the expiration of that period of 60 days, such interest to be paid and collected with, and in like manner as, the principal sum.

This section shall not apply to any sum due or to become due to the state as taxes upon which interest or penalties are imposed after they become due or delinquent by any law now in force in this state.

Notes of Decisions
Cited in 3 cases, 1989–2016 · leading case: Federated Retail Holdings, Inc. v. Cnty. of Ramsey, 820 N.W.2d 553 (Minn. 2012).
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Federated Retail Holdings, Inc. v. Cnty. of Ramsey, 820 N.W.2d 553 (Minn. 2012). · cites it 2× “Two statutes are relevant to this determination: Minn.Stat. § 272.08, subd. 1 (2010), and Minn.”
Comm'r of Revenue, Relator v. Dahmes Stainless, Inc., 884 N.W.2d 648 (Minn. 2016). “§ 272.08, subd. 1, is applicable only to property-tax cases and is not applicable to sales-tax or use-tax cases under chapter 297A.”
Burlington N. R.R. v. James, 725 F. Supp. 1058 (D. Minn. 1989). “82 plus statutory interest thereon at the rate set forth under Minnesota Statutes, § 272.08. LET JUDGMENT BE ENTERED ACCORDINGLY.”
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