2006 Minnesota Statutes
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Chapter 270C
Section 270C.545
Recent History
- 2011 270C.545 Amended 2011 c 10 art 3 s 34
- 2006 270C.545 Amended 2006 c 260 art 5 s 6
- 2005 270C.545 New 2005 c 151 art 1 s 61
This is an historical version of this statute chapter. Also view the most recent published version.
270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING
CLAIMS FOR OFFSET.
For fees charged by the Department of the Treasury of the United States for the offset of
federal tax refunds that are deducted from the refund amounts remitted to the commissioner, the
unpaid debts of the taxpayers whose refunds are being offset to satisfy the debts are reduced only
by the actual amount of the refund payments received by the commissioner. Notwithstanding any
other provision of law to the contrary, a claim for the offset of a federal tax refund must be
submitted to the Department of the Treasury of the United States within ten years after the date of
the assessment of the tax owed by the taxpayer whose refund is to be offset to satisfy the debt.
For court debts referred to the commissioner under section 16D.04, subdivision 2, paragraph (a),
the federal refund offset fees are deducted as provided in this section, but the ten-year time limit
prescribed in this section for tax debts does not apply.
History: 2005 c 151 art 1 s 61; 2006 c 260 art 5 s 6
CLAIMS FOR OFFSET.
For fees charged by the Department of the Treasury of the United States for the offset of
federal tax refunds that are deducted from the refund amounts remitted to the commissioner, the
unpaid debts of the taxpayers whose refunds are being offset to satisfy the debts are reduced only
by the actual amount of the refund payments received by the commissioner. Notwithstanding any
other provision of law to the contrary, a claim for the offset of a federal tax refund must be
submitted to the Department of the Treasury of the United States within ten years after the date of
the assessment of the tax owed by the taxpayer whose refund is to be offset to satisfy the debt.
For court debts referred to the commissioner under section 16D.04, subdivision 2, paragraph (a),
the federal refund offset fees are deducted as provided in this section, but the ten-year time limit
prescribed in this section for tax debts does not apply.
History: 2005 c 151 art 1 s 61; 2006 c 260 art 5 s 6
Official Publication of the State of Minnesota
Revisor of Statutes