2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297I.70 LIMITATION ON CLAIMS FOR REFUND.
Except as provided in section 297I.75, a claim for refund of an overpayment must be filed
within 3-1/2 years from the date prescribed for filing the return, or one year from the date of an
order assessing tax or surcharge, or one year from the date of a return filed by the commissioner,
upon payment in full of the tax, surcharge, penalties, and interest shown on the order or return
made by the commissioner, whichever period expires later. Claims for refund filed after the
3-1/2-year period but within the one-year period are limited to the amount of tax, surcharge,
penalties, and interest on the order or return made by the commissioner and to issues determined
by the order or return made by the commissioner.
History: 2000 c 394 art 1 s 15
Except as provided in section 297I.75, a claim for refund of an overpayment must be filed
within 3-1/2 years from the date prescribed for filing the return, or one year from the date of an
order assessing tax or surcharge, or one year from the date of a return filed by the commissioner,
upon payment in full of the tax, surcharge, penalties, and interest shown on the order or return
made by the commissioner, whichever period expires later. Claims for refund filed after the
3-1/2-year period but within the one-year period are limited to the amount of tax, surcharge,
penalties, and interest on the order or return made by the commissioner and to issues determined
by the order or return made by the commissioner.
History: 2000 c 394 art 1 s 15
Official Publication of the State of Minnesota
Revisor of Statutes