2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 290A Property Tax Refund
Section 290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY.
290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY.
The amount of any claim otherwise payable under this chapter may be applied by the
commissioner against any delinquent tax liability of any member of the household. If there are
two members of the household, the commissioner may apply only one-half of a refund to the
separate liability of either member of the household.
History: 1975 c 437 art 1 s 15; 1Sp1981 c 4 art 1 s 148; 1984 c 514 art 4 s 17; 1995 c 264
art 4 s 14; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70; 1Sp2001 c 5 art 7 s 45
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