A person must pay a late payment fee of 100 percent of the payment due for failure to make payment within 60 days of a payment date. A person must pay an additional 100 percent of the original payment due for failure to make payment within 120 days of a payment date.
Minn. R. agency 173, ch. 7507, pt. 7507.0700
Statutory Authority: MS s 299K.09