HF 2301

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing a time limit for the 
  1.3             denial of refunds; amending Minnesota Statutes 1998, 
  1.4             section 289A.50, subdivision 7, and by adding a 
  1.5             subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 289A.50, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 1a.  [REFUND FORM.] On or before July 1, 1999, the 
  1.10  commissioner of revenue shall prepare and make available to 
  1.11  taxpayers a form for filing claims for refund of taxes paid in 
  1.12  excess of the amount due.  If the commissioner fails to prepare 
  1.13  a form under this subdivision by July 1, 1999, any claims for 
  1.14  refund made after July 1, 1999, and up to ten days after the 
  1.15  form is made available to taxpayers are deemed to be made in 
  1.16  compliance with the requirement of the form. 
  1.17     Sec. 2.  Minnesota Statutes 1998, section 289A.50, 
  1.18  subdivision 7, is amended to read: 
  1.19     Subd. 7.  [REMEDIES.] (a) If the taxpayer is notified by 
  1.20  the commissioner that the refund claim is denied in whole or in 
  1.21  part, the taxpayer may: 
  1.22     (1) file an administrative appeal as provided in section 
  1.23  289A.65, or an appeal with the tax court, within 60 days after 
  1.24  issuance of the commissioner's notice of denial; or 
  1.25     (2) file an action in the district court to recover the 
  2.1   refund. 
  2.2      (b) An action in the district court on a denied claim for 
  2.3   refund must be brought within 18 months of the date of the 
  2.4   denial of the claim by the commissioner. 
  2.5      (c) No action in the district court or the tax court shall 
  2.6   be brought within six months of the filing of the refund claim 
  2.7   unless the commissioner denies the claim within that period. 
  2.8      (d) If a taxpayer files a claim for refund and the 
  2.9   commissioner has not issued a denial of the claim, the taxpayer 
  2.10  may bring an action in the district court or the tax court at 
  2.11  any time after the expiration of six months of the time the 
  2.12  claim was filed, but within four years of the date that the 
  2.13  claim was filed. 
  2.14     (e) If the claim for refund has been filed on and in 
  2.15  compliance with the requirements of the form prepared by the 
  2.16  commissioner under subdivision 1a and if the commissioner has 
  2.17  not denied the claim within 30 months after the claim was filed, 
  2.18  the claim is deemed granted on the last day of the 30th month.  
  2.19  The commissioner shall refund the amount claimed.  The 
  2.20  commissioner and the taxpayer may agree to extend the 30-month 
  2.21  period before its expiration. 
  2.22     (f) The commissioner and the taxpayer may agree to extend 
  2.23  the period for bringing an action in the district court. 
  2.24     (f) (g) An action for refund of tax by the taxpayer must be 
  2.25  brought in the district court of the district in which lies the 
  2.26  county of the taxpayer's residence or principal place of 
  2.27  business.  In the case of an estate or trust, the action must be 
  2.28  brought at the principal place of its administration.  Any 
  2.29  action may be brought in the district court for Ramsey county. 
  2.30     Sec. 3.  [EFFECTIVE DATE.] 
  2.31     Section 1 is effective the day following final enactment.  
  2.32  Section 2 is effective for claims for refund filed after June 
  2.33  30, 1999.