2002 Minnesota Statutes

     270.65 Date of assessment; definition. 

    For purposes of taxes administered by the commissioner, the 
 term "date of assessment" means the date a liability reported on 
 a return was entered into the records of the commissioner or the 
 date a return should have been filed, whichever is later; or, in 
 the case of taxes determined by the commissioner, "date of 
 assessment" means the date of the order assessing taxes or date 
 of the return made by the commissioner; or, in the case of an 
 amended return filed by the taxpayer, the assessment date is the 
 date additional liability reported on the return, if any, was 
 entered into the records of the commissioner; or, in the case of 
 a check from a taxpayer that is dishonored and results in an 
 erroneous refund being given to the taxpayer, remittance of the 
 check is deemed to be an assessment and the "date of assessment" 
 is the date the check was received by the commissioner. 

    HIST: 1985 c 101 s 2; 1990 c 480 art 2 s 3; 1999 c 243 art 16 
 s 5; 2000 c 490 art 13 s 6