Minnesota Legislature
HF 3274
as introduced - 89th Legislature (2015 - 2016) Posted on 03/17/2016 02:33pm
Current Version - as introduced
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A bill for an act
relating to taxation; modifying the time limit to file a claim for refund; amending
Minnesota Statutes 2014, section 289A.40, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 289A.40, subdivision 1, is amended to read:
Subdivision 1.
Time limit; generally.
Unless otherwise provided in this chapter, a
claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from
the date prescribed for filing the return, plus any extension of time granted for filing the
return, but only if filed within the extended time, or deleted text begin one year from the date of an order
assessing tax under section 270C.33 or an order determining an appeal under section
270C.35, subdivision 8, or one year from the date of a return made by the commissioner
under section 270C.33, subdivision 3, upon payment in full of the tax, penalties, and
interest shown on the order or return made by the commissionerdeleted text end new text begin two years from the time
the tax was paidnew text end , whichever period expires later. deleted text begin Claims for refund, except for taxes
under chapter 297A, filed after the 3-1/2 year period but within the one-year period are
limited to the amount of the tax, penalties, and interest on the order or return made by the
commissioner and to issues determined by the order or return made by the commissioner.
deleted text end
deleted text begin
In the case of assessments under section 289A.38, subdivision 5 or 6, claims for
refund under chapter 297A filed after the 3-1/2 year period but within the one-year period
are limited to the amount of the tax, penalties, and interest on the order or return made by
the commissioner that are due for the period before the 3-1/2 year period.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for claims for refund filed on or
after the day following final enactment.
new text end