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Capital IconMinnesota Legislature

HF 144

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/23/2003

Current Version - as introduced

  1.1                          A bill for an act 
  1.2             relating to payment of interest on certain sales tax 
  1.3             refunds; providing for payment of interest after 90 
  1.4             days; amending Minnesota Statutes 2002, sections 
  1.5             289A.56, subdivision 4; 297A.75, subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 289A.56, 
  1.8   subdivision 4, is amended to read: 
  1.9      Subd. 4.  [CAPITAL EQUIPMENT AND CERTAIN BUILDING MATERIALS 
  1.10  REFUNDS; REFUNDS TO PURCHASERS.] Notwithstanding subdivision 3, 
  1.11  for refunds payable under section 297A.75, subdivision 
  1.12  1, clauses (1), (2), (3), and (5), interest is computed from 90 
  1.13  days after the date the refund claim is filed with the 
  1.14  commissioner.  For refunds payable under section 289A.50, 
  1.15  subdivision 2a, interest is computed from the 20th day of the 
  1.16  month following the month of the invoice date for the purchase 
  1.17  which is the subject of the refund, if the refund claim includes 
  1.18  a detailed schedule of purchases made during each of the periods 
  1.19  in the claim.  If the refund claim submitted does not contain a 
  1.20  schedule reflecting purchases made in each period, interest is 
  1.21  computed from the date the claim was filed. 
  1.22     [EFFECTIVE DATE.] This section is effective for refund 
  1.23  claims filed on or after January 15, 2003. 
  1.24     Sec. 2.  Minnesota Statutes 2002, section 297A.75, 
  1.25  subdivision 4, is amended to read: 
  2.1      Subd. 4.  [INTEREST.] Interest must be paid on the refund 
  2.2   under this section at the rate in section 270.76 from the date 
  2.3   the refund claim is filed for taxes paid under subdivision 1, 
  2.4   clauses (1) to (3), and (5), and from 60 90 days after the date 
  2.5   the refund claim is filed with the commissioner for claims filed 
  2.6   under subdivision 1, clauses (4), (6), (7), (8), and (9) until 
  2.7   the refund is paid. 
  2.8      [EFFECTIVE DATE.] This section is effective for refund 
  2.9   claims filed on or after January 15, 2003.