2005 Minnesota Statutes - 297I.70 — Limitation on claims for refund.

     297I.70 Limitation on claims for refund. 


    Except as provided in section 297I.75, a claim for refund 
 of an overpayment must be filed within 3-1/2 years from the date 
 prescribed for filing the return, or one year from the date of 
 an order assessing tax or surcharge, or one year from the date 
 of a return filed by the commissioner, upon payment in full of 
 the tax, surcharge, penalties, and interest shown on the order 
 or return made by the commissioner, whichever period expires 
 later.  Claims for refund filed after the 3-1/2-year period but 
 within the one-year period are limited to the amount of tax, 
 surcharge, penalties, and interest on the order or return made 
 by the commissioner and to issues determined by the order or 
 return made by the commissioner. 


    HIST: 2000 c 394 art 1 s 15