294.09 Overpayments; claims for refund.
Subdivision 1. Procedures; time limit. A company, joint stock association, copartnership, corporation, or individual who has paid, voluntarily or otherwise, or from whom there has been collected (other than by proceedings instituted by the attorney general under sections 294.06 and 294.08, subdivision 3) an amount of gross earnings tax for any year in excess of the amount legally due for that year, may file with the commissioner of revenue a claim for a refund of such excess. Except as provided in subdivision 4, no such claim shall be entertained unless filed within the period prescribed in section 289A.40, subdivision 1. Upon the filing of a claim the commissioner shall examine the same and shall make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof to such company, joint stock association, copartnership, corporation, or individual at the address stated upon the return. If such claim is allowed in whole or in part, the commissioner shall credit the amount of the allowance against any tax due the state from the claimant and for the balance of said allowance, if any, the commissioner shall issue a certificate for the refundment of the excess paid. The commissioner of finance shall cause such refund to be paid out of the proceeds of the gross earnings taxes imposed by Minnesota Statutes 1967, chapters 294 and 295 as other state moneys are expended. So much of the proceeds as may be necessary are hereby appropriated for that purpose. Any allowance so made by the commissioner shall include interest at the rate specified in section 270.76 computed from the date of payment or collection of the tax until the date the refund is paid to the claimant.
Subd. 2. Denial of claim, court proceedings. If the claim is denied in whole or in part, the taxpayer may commence an action against the commissioner to recover any overpayments of taxes claimed to be refundable but for which the commissioner has issued no certificate of refundment. Such action may be brought in the district court of the district in which lies the county of the taxpayer's residence or principal place of business or in the district court of Ramsey county. Such action may be commenced after the expiration of six months after the claim is filed if the commissioner has not then taken final action thereon, and shall be commenced within 18 months after the notice of the order denying the claim.
Subd. 3. Denial of claim, appeal. Either party to the civil action may appeal to the court of appeals as in other civil cases.
Subd. 4. Consent to extend time. If the commissioner and the taxpayer have within the periods prescribed in subdivision 1 consented in writing to any extension of time for the assessment of the tax under the provisions of section 294.08, subdivision 4, the period within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the taxpayer have consented to an extension for the assessment of the tax and six months thereafter.
HIST: (2241) 1913 c 487 s 8; 1969 c 1147 s 8; 1973 c 492 s 14; 1973 c 582 s 3; 1983 c 247 s 124; 1Sp1985 c 14 art 15 s 13; 1986 c 444; 1995 c 264 art 13 s 14,15
* NOTE: The amendment to subdivision 1 by Laws 1995, chapter *264, article 13, section 14, is effective for claims for refund *which have not been filed as of June 2, 1995, and in which the *time period for filing the claim has not expired under the *provisions in effect prior to June 2, 1995. The time period for *filing such claims is the time period prescribed in subdivision *1, or one year after June 2, 1995, whichever is greater. Laws 1995, *chapter 264, article 13, section 24.
Official Publication of the State of Minnesota
Revisor of Statutes