2017 Minnesota Statutes
Chapters 289A - 295 — VARIOUS STATE TAXES AND PROGRAMS
Chapter 290A — PROPERTY TAX REFUND
Section 290A.07 — CLAIMS PAYMENTS.
Subdivision 1. Authority. Allowable claims filed pursuant to the provisions of this chapter shall be paid by the commissioner from the general fund.
Subd. 2. [Repealed, 1982 c 641 art 2 s 13]
Subd. 2a. Time of payment to renter or manufactured home homeowner. A claimant who is a renter or a homeowner who occupies a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9, shall receive full payment after August 1 and before August 15 or 60 days after receipt of the application, whichever is later.
Subd. 3. Time of payment to other claimants. A claimant not included in subdivision 2a shall receive full payment after September 15 and before September 30.
Subd. 4. [Repealed, 1981 c 343 s 43]
Subd. 5. Early payment; e-file claims. The commissioner may pay a claim up to 30 days earlier than the first permitted date under subdivision 2a or 3 if the claim is submitted by electronic means.
History: 1975 c 437 art 1 s 7; 1980 c 419 s 45; 1981 c 178 s 117; 1981 c 343 s 37,38; 1Sp1981 c 3 s 6-8; 1982 c 523 art 1 s 65; 1982 c 641 art 2 s 2,3; 1983 c 342 art 4 s 13; 1984 c 514 art 3 s 9,10; 1Sp1985 c 14 art 15 s 11,12; 1Sp1989 c 1 art 7 s 6; 1990 c 480 art 1 s 36,37; 1993 c 375 art 3 s 48; 1995 c 264 art 3 s 25; art 4 s 13; 1996 c 471 art 3 s 52; 1997 c 231 art 2 s 70; 2005 c 151 art 3 s 13
