297I.65 LIMITATIONS OF TIME FOR ASSESSMENT OF TAX.
Subdivision 1. General rule.
Except as otherwise provided, the amount of taxes or
surcharges assessable must be assessed within 3-1/2 years after the date the return is filed.
Subd. 2. Filing date.
For purposes of this section, a return filed before the last day prescribed
by law for filing the return is considered to be filed on the last day.
Subd. 3. False or fraudulent return.
Notwithstanding the limitation under subdivision 1,
the tax or surcharge may be assessed at any time if a false or fraudulent return is filed or when a
taxpayer fails to file a return.
History: 2000 c 394 art 1 s 14