1998 Minnesota Statutes

     299F.26 Overpayment, claim for refund. 

    Subdivision 1.    Procedure, time limit, appropriation.  
 A company which has paid, voluntarily or otherwise, or from 
 which there was collected an amount of tax for any year in 
 excess of the amount legally due for that year, may file with 
 the commissioner of revenue a claim for a refund of the excess.  
 Except as provided in subdivision 4, no claim or refund shall be 
 allowed or made after the period prescribed in section 289A.40, 
 subdivision 1.  For this purpose a return or amended return 
 claiming an overpayment constitutes a claim for refund. 

    Upon the filing of a claim the commissioner shall examine 
 the same and shall make and file written findings thereon 
 denying or allowing the claim in whole or in part and shall mail 
 a notice thereof to the company at the address stated upon the 
 return.  If such claim is allowed in whole or in part, the 
 commissioner shall issue a certificate for the refundment of the 
 excess paid by the company, with interest at the rate specified 
 in section 270.76 computed from the date of the payment of the 
 tax until the date the refund is paid or the credit is made to 
 the company, and the commissioner of finance shall cause the 
 refund to be paid as other state moneys are expended.  So much 
 of the proceeds of the taxes as is necessary are appropriated 
 for that purpose. 

    Subd. 2.    Denial of claim, court proceedings.  If the 
 claim is denied in whole or in part, the commissioner of revenue 
 shall mail an order of denial to the company in the manner 
 prescribed in section 299F.22.  An appeal from this order may be 
 taken to the Minnesota tax court in the manner prescribed in 
 section 271.06, or the company may commence an action against 
 the commissioner to recover the denied overpayment.  The action 
 may be brought in the district court of the district in which 
 lies the county of its principal place of business, or in the 
 district court for Ramsey county.  The action in the district 
 court must be commenced within 18 months following the mailing 
 of the order of denial to the company.  If a claim for refund is 
 filed by a company and no order of denial is issued within six 
 months of the filing, the company may commence an action in the 
 district court as in the case of a denial, but the action must 
 be commenced within two years of the date that the claim for 
 refund was filed. 

    Subd. 3.    Denial of claim, appeal.  Either party to 
 the action may appeal to the court of appeals as in other civil 
 cases.  

    Subd. 4.    Consent to extend time.  If the commissioner 
 and the company have within the periods prescribed in 
 subdivision 1, consented in writing to any extension of time for 
 the assessment of the tax, the period within a claim for refund 
 may be filed, or a refund may be made or allowed, if no claim is 
 filed, shall be the period within which the commissioner and the 
 company have consented to an extension for the assessment of the 
 tax and six months thereafter. 

    Subd. 5.    Overpayment; refund.  If the amount 
 determined to be an overpayment exceeds the taxes imposed by 
 section 299F.21, the amount of such excess shall be considered 
 an overpayment.  An amount paid as tax shall constitute an 
 overpayment even if in fact there was no tax liability with 
 respect to which such amount was paid.  

    Notwithstanding any other provision of law to the contrary, 
 in the case of any overpayment the commissioner, within the 
 applicable period of limitations, shall refund any balance of 
 more than one dollar to such company if the company shall so 
 request.  

    HIST: 1965 c 499 s 5; 1969 c 1129 art 10 s 2; 1973 c 492 s 14; 
 1981 c 106 s 10; 1983 c 247 s 132; 1984 c 592 s 87,88; 1 Sp1985 
 c 14 art 15 s 17; 1986 c 444; 1995 c 264 art 13 s 21,22