2005 Minnesota Statutes - 297I.75 — Consent to extend time.

     297I.75 Consent to extend time. 


    If before the expiration of the time prescribed in sections 
 297I.65 and 297I.70 for the assessment of tax or surcharge or 
 the filing of a claim for refund, the commissioner and the 
 taxpayer have consented in writing to the assessment or filing 
 of a claim for refund after that time, the tax or surcharge may 
 be assessed at any time before the expiration of the agreed-upon 
 period and a claim for refund may be paid at any time before the 
 expiration of the agreed-upon period plus six months.  The 
 period may be extended by later agreements in writing before the 
 expiration of the period previously agreed upon. 


    HIST: 2000 c 394 art 1 s 16