2005 Minnesota Statutes - 270C.545 — Federal tax refund offset fees; time limit for submitting claims for offset.

     270C.545 Federal tax refund offset fees; time limit for 
  submitting claims for offset. 


    For fees charged by the Department of the Treasury of the 
 United States for the offset of federal tax refunds that are 
 deducted from the refund amounts remitted to the commissioner, 
 the unpaid debts of the taxpayers whose refunds are being offset 
 to satisfy the debts are reduced only by the actual amount of 
 the refund payments received by the commissioner.  
 Notwithstanding any other provision of law to the contrary, a 
 claim for the offset of a federal tax refund must be submitted 
 to the Department of the Treasury of the United States within 
 ten years after the date of the assessment of the tax owed by 
 the taxpayer whose refund is to be offset to satisfy the debt.  


    HIST: 2005 c 151 art 1 s 61