1999 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; or, in the case of a check from a taxpayer that is 
 dishonored and results in an erroneous refund being given to the 
 taxpayer, remittance of the check is deemed to be an assessment 
 and the "date of assessment" is the date the check was received 
 by the commissioner. 

    HIST: 1985 c 101 s 2; 1990 c 480 art 2 s 3; 1999 c 243 art 16 
 s 5