Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. General right to refund. (a) Subject to the requirements of this section and
section 297I.70, if a taxpayer has paid a tax or surcharge in excess of the amount due and files a
written claim for refund, the commissioner shall refund or credit the overpayment determined
by the commissioner to be erroneously paid.
(b) The claim must specify the name of the taxpayer, the date when and the period for which
the tax or surcharge was paid, the kind of tax or surcharge paid, the amount that the taxpayer
claims was erroneously paid, the grounds on which a refund is claimed, and other information
relative to the payment. The claim must be in the form required by the commissioner. A return or
amended return claiming an overpayment constitutes a claim for refund.
(c) The commissioner shall determine the amount of refund, if any, that is due, and notify the
taxpayer of the determination as soon as practicable after a claim has been filed. Notice must be
mailed to the taxpayer at the address stated upon the return or claim for refund.
(d) If the amount of tax or surcharge paid by the taxpayer exceeds the amount of tax or
surcharge imposed on the taxpayer, the amount of excess is considered an overpayment even if in
fact there was no liability with respect to which the amount was paid.
(e) When in the course of an examination and within the time for requesting a refund,
the commissioner determines that there has been an overpayment of tax or surcharge, the
commissioner shall refund or credit the amount of the overpayment to the taxpayer and no
return is necessary.
(f) Notwithstanding any law to the contrary, the commissioner is not required to refund or
credit any overpayment of less than one dollar.
(g) There is appropriated to the commissioner the amounts necessary to make refunds
required by this section. The funds are appropriated from the same fund to which the tax or
surcharge being refunded was originally deposited.
    Subd. 2. Remedies. (a) If the taxpayer is notified that the refund claim is denied in whole or
in part, the taxpayer may contest the denial by:
(1) filing an administrative appeal with the commissioner under section 270C.35;
(2) filing an appeal in Tax Court within 60 days of the date of the notice of denial; or
(3) filing an action in the district court to recover the refund.
(b) An action in the district court must be brought within 18 months following the date of the
notice of denial. An action for refund of tax or surcharge must be brought in the district court
of the district in which lies the taxpayer's principal place of business or in the District Court for
Ramsey County. If a taxpayer files a claim for refund and the commissioner has not issued a
denial of the claim, the taxpayer may bring an action in the district court or the Tax Court at any
time after the expiration of six months from the time the claim was filed.
History: 2000 c 394 art 1 s 13; 2001 c 7 s 61; 2005 c 151 art 2 s 17

Official Publication of the State of Minnesota
Revisor of Statutes