270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING
CLAIMS FOR OFFSET.
For fees charged by the Department of the Treasury of the United States for the offset of
federal tax refunds that are deducted from the refund amounts remitted to the commissioner, the
unpaid debts of the taxpayers whose refunds are being offset to satisfy the debts are reduced only
by the actual amount of the refund payments received by the commissioner. Notwithstanding any
other provision of law to the contrary, a claim for the offset of a federal tax refund must be
submitted to the Department of the Treasury of the United States within ten years after the date of
the assessment of the tax owed by the taxpayer whose refund is to be offset to satisfy the debt.
For court debts referred to the commissioner under section
, subdivision 2, paragraph (a),
the federal refund offset fees are deducted as provided in this section, but the ten-year time limit
prescribed in this section for tax debts does not apply.
History: 2005 c 151 art 1 s 61; 2006 c 260 art 5 s 6