1997 Minnesota Statutes

     294.08 Evasions; violations.  

    Subdivision 1.    Assessment, generally.  Except as 
 otherwise provided in this chapter, the amount of gross earnings 
 taxes shall be assessed within three and one-half years after 
 the return prescribed by section 294.01 is filed.  Such taxes 
 shall be deemed to have been assessed within the meaning of this 
 section whenever the commissioner of revenue shall have 
 determined the gross earnings subject to tax and computed and 
 recorded the amount of tax with respect thereto, and if the 
 amount is found to be in excess of that originally declared on 
 the return, whenever the commissioner shall have prepared a 
 notice of tax assessment and mailed same to the taxpayer.  The 
 notice of tax assessment shall be sent by mail to the post 
 office address given in the return and the record of such 
 mailing shall be presumptive evidence of the giving of such 
 notice, and such records shall be preserved by the commissioner. 

    Subd. 2.    Computation of time.  For the purposes of 
 this section and section 294.09, a return filed before the last 
 day prescribed by law for the filing thereof shall be considered 
 as filed on such last day.  

    Subd. 3.    False or fraudulent return and no return.  
 When a company, joint stock association, copartnership, 
 corporation, or individual required to file a return under this 
 chapter files a false or fraudulent return or fails to file a 
 return, the tax may be assessed and the attorney general may 
 begin proceedings in accordance with section 294.06 at any time. 

    Subd. 4.    Consent to extend time.  Where before the 
 expiration of the time prescribed in subdivision 1 for the 
 assessment of the tax, the commissioner of revenue and the 
 company, joint stock association, copartnership, corporation, or 
 individual filing the return consent in writing to an extension 
 of time for the assessment of the tax, the tax may be assessed 
 at any time prior to the expiration of the period agreed upon.  
 The period so agreed upon may be extended by subsequent 
 agreements in writing made before the expiration of the period 
 previously agreed upon.  

    Subd. 5.    Omission in excess of 25 percent.  If the 
 taxpayer omits from gross earnings an amount properly includable 
 therein which is in excess of 25 percent of the amount of gross 
 earnings stated in the return, the tax may be assessed, or a 
 proceeding in court for the collection of such tax may be begun 
 at any time within six years after the return was filed.  

    HIST: (2240) 1913 c 487 s 7; 1969 c 1147 s 7; 1973 c 582 s 3