289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS.
Subdivision 1.[Repealed, 2005 c 151 art 1 s 117
Subd. 2. Erroneous refunds.
An erroneous refund is considered an underpayment of tax on
the date made. An assessment of a deficiency arising out of an erroneous refund may be made at
any time within two years from the making of the refund. If part of the refund was induced by
fraud or misrepresentation of a material fact, the assessment may be made at any time.
Subd. 3.[Repealed, 2005 c 151 art 1 s 117
Subd. 4.[Repealed, 2005 c 151 art 1 s 117
Subd. 5.[Repealed, 2005 c 151 art 1 s 117
Subd. 6. Order of assessment if joint income tax return.
If a joint income tax return is filed
by a husband and wife, an order of assessment may be a single joint notice. If the commissioner
has been notified by either spouse that that spouse's address has changed and if that spouse
requests it, then, instead of the single joint notice mailed to the last known address of the husband
and wife, a duplicate or original of the joint notice must be sent to the requesting spouse at the
address designated by the requesting spouse. The other joint notice must be mailed to the other
spouse at that spouse's last known address. An assessment is not invalid for failure to send it to a
spouse if the spouse actually receives the notice in the same period as if it had been mailed to that
spouse at the correct address or if the spouse has failed to provide an address to the commissioner
other than the last known address.
History: 1990 c 480 art 1 s 17; 1991 c 291 art 16 s 8; 1992 c 511 art 6 s 10; 1994 c 510 art
4 s 9; 1997 c 84 art 6 s 23