297I.75 CONSENT TO EXTEND TIME.
If before the expiration of the time prescribed in sections
assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the
taxpayer have consented in writing to the assessment or filing of a claim for refund after that
time, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon
period and a claim for refund may be paid at any time before the expiration of the agreed-upon
period plus six months. The period may be extended by later agreements in writing before the
expiration of the period previously agreed upon.
History: 2000 c 394 art 1 s 16