1998 Minnesota Statutes

     270.65 Date of assessment; definition. 

    For purposes of taxes administered by the commissioner, the 
 term "date of assessment" means the date a return was filed or 
 the date a return should have been filed, whichever is later; 
 or, in the case of taxes determined by the commissioner, "date 
 of assessment" means the date of the order assessing taxes; or, 
 in the case of an amended return filed by the taxpayer, the 
 assessment date is the date the return was filed with the 
 commissioner. 

    HIST: 1985 c 101 s 2; 1990 c 480 art 2 s 3