Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270C.68. Continuous levy

Subdivision 1. Authority. The commissioner may, within five years after the date of assessment of the tax, or if a lien has been filed undersection 270C.63, within the statutory period for enforcement of the lien, give notice to a person to withhold the amount of any tax, interest, or penalties, due from a taxpayer. The amounts withheld shall be transmitted to the commissioner at the times the commissioner designates.

Subd. 2. Levy continuous. The levy made under subdivision 1 is continuous from the date the notice is received until the amount due stated on the notice has been withheld or the notice has been released by the commissioner undersection 270C.7109, whichever occurs first.

Subd. 3. Amount to be withheld. The amount required to be withheld under this section is the least of:

Subd. 4. Payments covered. For purposes of this section, the term “payments” does not include wages as defined insection 290.92or funds in a deposit account as defined insection 336.9-102(a)(29). The term payments does include the following:

Subd. 5. Determination of status; effect. A determination of a taxpayer's status as an independent contractor under this section does not affect the determination of the taxpayer's status for the purposes of any other law or rule.