1997 Minnesota Statutes

     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.