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Minnesota Legislature

Office of the Revisor of Statutes

289A.19 EXTENSIONS FOR FILING RETURNS.
    Subdivision 1. Fiduciary income, entertainment tax, and information returns. When,
in the commissioner's judgment, good cause exists, the commissioner may extend the time for
filing entertainment tax returns for not more than six months. The commissioner shall grant an
automatic extension of six months to file a partnership, "S" corporation, or fiduciary income tax
return if all of the taxes imposed on the entity for the year by chapter 290 and section 289A.08,
subdivision 7
, have been paid by the date prescribed by section 289A.18, subdivision 1.
    Subd. 2. Corporate franchise and mining company taxes. Corporations or mining
companies shall receive an extension of seven months for filing the return of a corporation subject
to tax under chapter 290 or for filing the return of a mining company subject to tax under sections
298.01 and 298.015. Interest on any balance of tax not paid when the regularly required return is
due must be paid at the rate specified in section 270C.40, from the date such payment should have
been made if no extension was granted, until the date of payment of such tax.
If a corporation or mining company does not:
(1) pay at least 90 percent of the amount of tax shown on the return on or before the regular
due date of the return, the penalty prescribed by section 289A.60, subdivision 1, shall be imposed
on the unpaid balance of tax; or
(2) pay the balance due shown on the regularly required return on or before the extended due
date of the return, the penalty prescribed by section 289A.60, subdivision 1, shall be imposed on
the unpaid balance of tax from the original due date of the return.
    Subd. 3. Withholding returns. The commissioner shall grant an automatic extension of
60 days to file a withholding tax return with the commissioner provided all the withholding
taxes have been paid by the date prescribed by section 289A.20, subdivision 2. In any case
where good cause exists, the commissioner may grant an extension of time of not more than 60
days for filing a withholding return.
    Subd. 4. Estate tax returns. When an extension to file the federal estate tax return has been
granted under section 6081 of the Internal Revenue Code, the time for filing the estate tax return
is extended for that period. If the estate requests an extension to file an estate tax return within
the time provided in section 289A.18, subdivision 3, the commissioner shall extend the time
for filing the estate tax return for six months.
    Subd. 5. Sales and use tax returns. Where good cause exists, the commissioner may extend
the time for filing sales and use tax returns for not more than 60 days.
    Subd. 6.[Repealed, 1991 c 291 art 6 s 47]
History: 1990 c 480 art 1 s 9; 1991 c 291 art 6 s 9,46; art 11 s 5; 1992 c 511 art 6 s 19;
1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24; 1997 c 31 art 1 s 7-10; 1998 c 389 art 6 s 1; 2002 c
377 art 9 s 6; 2003 c 127 art 3 s 2; 2005 c 151 art 2 s 17; art 6 s 3