2004 Minnesota Statutes

     297I.65 Limitations of time for assessment of tax. 

    Subdivision 1.    General rule.  Except as otherwise 
 provided, the amount of taxes or surcharges assessable must be 
 assessed within 3-1/2 years after the date the return is filed. 

    Subd. 2.    Filing date.  For purposes of this section, 
 a return filed before the last day prescribed by law for filing 
 the return is considered to be filed on the last day. 

    Subd. 3.    False or fraudulent return.  Notwithstanding 
 the limitation under subdivision 1, the tax or surcharge may be 
 assessed at any time if a false or fraudulent return is filed or 
 when a taxpayer fails to file a return. 

    HIST: 2000 c 394 art 1 s 14