2008 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297I.65 LIMITATIONS OF TIME FOR ASSESSMENT OF TAX.
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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.
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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.
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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:
Official Publication of the State of Minnesota
Revisor of Statutes