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2019 Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270C — Department Of Revenue
Section 270C.346 — Erroneous Remittances.
Universal Citation: MN Stat § 270C.346 (2019)
270C.346 ERRONEOUS REMITTANCES.
If a remittance is erroneously made payable to the commissioner and the commissioner had knowledge that the proper payee is a state or local official of this state, the commissioner may endorse such remittance to the proper state or local official. The commissioner is also authorized to return a remittance if the records indicate that it has been erroneously submitted.
History: 2005 c 151 art 1 s 39
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