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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 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 taxes or fees 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; 2000 c 490 art 13 s 14,15

Official Publication of the State of Minnesota
Revisor of Statutes