2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 289A Administration and Compliance
Section 289A.35 ASSESSMENTS ON RETURNS.
289A.35 ASSESSMENTS ON RETURNS.
The commissioner may audit and adjust the taxpayer's computation of federal taxable
income, items of federal tax preferences, or federal credit amounts to make them conform with
the provisions of chapter 290 or section
298.01. If a return has been filed, the commissioner
shall enter the liability reported on the return and may make any audit or investigation that is
considered necessary.
History: 1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 art 2 s 5; 2000 c 490 art 13
s 11; 2005 c 151 art 2 s 8
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