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The running of the period during which a tax must be assessed or collection proceedings
commenced is suspended during the period from the date of a filing of a petition in bankruptcy
until 30 days after either notice to the commissioner of revenue that the bankruptcy proceedings
have been closed or dismissed, or the automatic stay has been terminated or has expired,
whichever occurs first.
The suspension of the statute of limitations under this section applies to the person the
petition in bankruptcy is filed against and other persons who may also be wholly or partially
liable for the tax.
History: 1990 c 480 art 1 s 21