Section 270C.345 - DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDSNotwithstanding any other provision of law, the commissioner may:
(1) based upon the administrative costs of processing, determine minimum standards for the determination of additional tax for which an order shall be issued;(2) based upon collection costs as compared to the amount of tax involved, determine minimum standards of collection;(3) based upon the administrative costs of processing, determine the minimum amount of a refund to be made where no claim has been filed; and(4) cancel any amounts below these minimum standards determined under clauses (1) and (2).