1.1 	A bill for an act
1.2 	relating to taxation; modifying the time limit to file a claim for refund;amending 
1.3 	Minnesota Statutes 2014, section 289A.40, subdivision 1.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2014, section 289A.40, subdivision 1, is amended to read:
1.6 		Subdivision 1.Time limit; generally. Unless otherwise provided in this chapter, a 
1.7 	claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from 
1.8 	the date prescribed for filing the return, plus any extension of time granted for filing the 
1.9 	return, but only if filed within the extended time, or one year from the date of an order 
1.10 	assessing tax under section 270C.33 or an order determining an appeal under section 
1.11 	270C.35, subdivision 8, or one year from the date of a return made by the commissioner 
1.12 	under section 270C.33, subdivision 3, upon payment in full of the tax, penalties, and 
1.13 	interest shown on the order or return made by the commissioner two years from the time 
1.14 	the tax was paid, whichever period expires later. Claims for refund, except for taxes 
1.15 	under chapter 297A, filed after the 3-1/2 year period but within the one-year period are 
1.16 	limited to the amount of the tax, penalties, and interest on the order or return made by the 
1.17 	commissioner and to issues determined by the order or return made by the commissioner.
1.18 	In the case of assessments under section 289A.38, subdivision 5 or 6, claims for 
1.19 	refund under chapter 297A filed after the 3-1/2 year period but within the one-year period 
1.20 	are limited to the amount of the tax, penalties, and interest on the order or return made by 
1.21 	the commissioner that are due for the period before the 3-1/2 year period.

1.22 	EFFECTIVE DATE. This section is effective for claims for refund filed on or 
1.23 	after the day following final enactment.