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Minnesota Legislature

Office of the Revisor of Statutes

TAX REFUNDS

Amount

Minimum amount, determination, Minn. Statutes 2013 270C.345

Refunds for unconstitutional tax laws, Minn. Statutes 2013 270C.43

Checks, lost checks, duplicates, Minn. Statutes 2013 16A.46

Claims

Contents, Minn. Statutes 2013 289A.50

Defined as returns, Minn. Statutes 2013 270B.01

Denial, remedies, Minn. Statutes 2013 289A.50

Filing, Minn. Statutes 2013 270C.395, 2013 289A.40, 2013 289A.42

Form prepared by Revenue Department, Minn. Statutes 2013 289A.50

Generally, Minn. Statutes 2013 270C.28

Creditors' remedies, exemption from, Minn. Statutes 2013 270C.435

Data disclosure for, Minn. Statutes 2013 13.46

Definitions, Revenue Recapture Act, Minn. Statutes 2013 270A.03

Denial, administrative review, Minn. Statutes 2013 270C.35, 2013 289A.50

Erroneous refunds

Considered underpayment of tax, Minn. Statutes 2013 289A.37

Date of assessment for, receipt of dishonored check, Minn. Statutes 2013 270C.62

Interest, Minn. Statutes 2013 289A.55

Estimates, cumulative refunds, unconstitutional tax laws, Minn. Statutes 2013 270C.43

Federal tax refunds, offsets, fees, time limit for submitting claims, Minn. Statutes 2013 270C.545

Fraud, assessments to correct, time, Minn. Statutes 2013 289A.37

Installment payments, refunds for unconstitutional tax laws, Minn. Statutes 2013 270C.43

Interest

Certificates and certification, Minn. Statutes 2013 271.12

Computation, Minn. Statutes 2013 270C.405

Erroneous refunds, Minn. Statutes 2013 289A.55

Overpayment, Minn. Statutes 2013 289A.50

Rate, Minn. Statutes 2013 270C.405

Lawsuits, Minn. Statutes 2013 289A.50

Levies by IRS against state tax returns, Minn. Statutes 2013 270C.41

Minnesota family investment program (MFIP), applicants or participants, income, exclusions, Minn. Statutes 2013 256J.21

Misrepresentation, assessments to correct, time, Minn. Statutes 2013 289A.37

Notice requirements, Minn. Statutes 2013 289A.50

Offsets, federal tax refunds, fees, time limit for submitting claims, Minn. Statutes 2013 270C.545

Orders

Aggregate refunds, Minn. Statutes 2013 270C.33

Generally, Minn. Statutes 2013 271.12

Minimum amount, Minn. Statutes 2013 270C.345

Payment

Appropriations for, Minn. Statutes 2013 289A.50

Crediting against delinquent tax liability, Minn. Statutes 2013 270C.64

Not validation of return's accuracy, Minn. Statutes 2013 289A.50

Revenue recapture refunds, notice, Minn. Statutes 2013 270A.07

Procedures

Refund claims, Minn. Statutes 2013 270C.28

Refunds for unconstitutional tax laws, Minn. Statutes 2013 270C.43

Refund anticipation loans and checks, generally, Minn. Statutes 2013 270C.445

Refundable credits, Minn. Statutes 2013 270C.33

Renters credit, see under PROPERTY TAXES

Right to receive, Minn. Statutes 2013 289A.50

Setoff

Debts owed to state, exclusion, Minn. Statutes 2013 16D.16

Revenue recapture, see Setoff against refunds under REVENUE RECAPTURE

Specific taxes, see Refunds under specific types of taxes

Statutes of limitations, denial of refund, lawsuits, Minn. Statutes 2013 289A.50

Unconstitutional tax laws, procedures, Minn. Statutes 2013 270C.43