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Chapter 287
Section 287.38
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287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.
Subdivision 1. General rule. Except as otherwise provided in this section, the amount
of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the
document is recorded.
Subd. 2. Omission in excess of 25 percent. Additional taxes may be assessed within 6-1/2
years after the document was recorded, if the taxpayer underpays the tax due on the filing of that
document by more than 25 percent or the document was erroneously treated as exempt.
Subd. 3. Fraud. Notwithstanding the limitations under subdivision 1, additional taxes may
be assessed at any time if a document is presented for recording with a fraudulent intent to
underpay the taxes imposed by this chapter.
History: 1999 c 31 s 23
Subdivision 1. General rule. Except as otherwise provided in this section, the amount
of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the
document is recorded.
Subd. 2. Omission in excess of 25 percent. Additional taxes may be assessed within 6-1/2
years after the document was recorded, if the taxpayer underpays the tax due on the filing of that
document by more than 25 percent or the document was erroneously treated as exempt.
Subd. 3. Fraud. Notwithstanding the limitations under subdivision 1, additional taxes may
be assessed at any time if a document is presented for recording with a fraudulent intent to
underpay the taxes imposed by this chapter.
History: 1999 c 31 s 23
Official Publication of the State of Minnesota
Revisor of Statutes