1998 Minnesota Statutes

     296A.21 Statute of limitations. 

    Subdivision 1.    General rule.  The commissioner shall 
 make determinations, corrections, and assessments with respect 
 to taxes and fees under this chapter, including interest, 
 additions to taxes, and assessable penalties.  Except as 
 otherwise provided in this section, the amount of taxes 
 assessable must be assessed within 3-1/2 years after the date 
 the return is filed. 

    Subd. 2.    Collection.  No action shall be brought for 
 the collection of delinquent taxes and inspection fees under 
 section 270.68 unless commenced within five years after the date 
 of assessment of the taxes and fees. 

    Subd. 3.    False or fraudulent report.  In the case of 
 a false or fraudulent report with intent to evade tax or 
 inspection fee or of a failure to file a report, the taxes or 
 fees may be assessed at any time, and a proceeding in court for 
 their collection must be begun within five years after the 
 assessment. 

    Subd. 4.    Time limit for repayment.  No repayment 
 shall be made unless the claim and invoice shall be filed with 
 the commissioner within one year from the date of purchase.  The 
 postmark on the envelope in which a written claim is mailed 
 shall determine its date of filing. 

    Subd. 5.    Suspension of time; bankruptcy.  The period 
 of time during which a tax or fee must be assessed under this 
 chapter or collection proceedings commenced under subdivision 2 
 or 3 is suspended during the period from the date of filing of a 
 petition in bankruptcy until 30 days after the commissioner of 
 revenue receives notice that the bankruptcy proceedings have 
 been closed or dismissed or the automatic stay has been 
 terminated or has expired.  The suspension of the statute of 
 limitations under this subdivision applies to the person against 
 whom the petition in bankruptcy is filed and all other persons 
 who may also be wholly or partially liable for the tax under 
 this chapter. 

    HIST: 1998 c 299 s 21