Section 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, […]
Section 297I.80 — Interest.
297I.80 INTEREST. Subdivision 1. Payable to commissioner. (a) When interest is required under this section, interest is computed at the rate specified in section 270C.40. (b) If a tax or surcharge is not paid within the time named by law for payment, the unpaid tax or surcharge bears interest from the date the tax or […]
Section 297I.85 — Civil Penalties.
297I.85 CIVIL PENALTIES. Subdivision 1. Late filing penalty. If a taxpayer fails to file a return within the time prescribed, a penalty of five percent of the amount of tax or surcharge not timely paid is added to the tax or surcharge. Subd. 2. Late payment penalty. If a taxpayer fails to pay a tax […]
Section 297I.90 — Criminal Penalties.
297I.90 CRIMINAL PENALTIES. Subdivision 1. Penalties for knowing failure to file or pay; willful evasion. (a) If a person is required to file with the commissioner a return, report, or other document, and that person fails to file it when required and does so knowingly, rather than accidentally, inadvertently, or negligently, that person is guilty […]
Section 297I.35 — Payment Of Tax.
297I.35 PAYMENT OF TAX. Subdivision 1. General rule. All taxes and surcharges imposed under this chapter must be paid to the commissioner by the date that the return must be filed under section 297I.30. Subd. 2. Electronic payments. If the aggregate amount of tax and surcharges due under this chapter during a fiscal year ending […]
Section 297I.40 — Estimated Tax.
297I.40 ESTIMATED TAX. Subdivision 1. Requirement to pay. On or before March 15, June 15, September 15, and December 15 of the current year, every taxpayer subject to tax under section 297I.05, subdivisions 1 to 5, and 12, paragraph (a), clauses (1) to (4), and 14, must pay to the commissioner an installment equal to […]
Section 297I.60 — Claims For Refund.
297I.60 CLAIMS FOR REFUND. Subdivision 1. General right to refund. (a) Subject to the requirements of this section and section 297I.70, if a taxpayer has paid a tax or surcharge in excess of the amount due and files a written claim for refund, the commissioner shall refund or credit the overpayment determined by the commissioner […]
Section 297I.65 — Limitations Of Time For Assessment Of Tax.
297I.65 LIMITATIONS OF TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided, the amount of taxes or surcharges assessable must be assessed within 3-1/2 years after the date the return is filed. Subd. 2. Filing date. For purposes of this section, a return filed before the last day prescribed by law […]
Section 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 […]
Section 297I.15 — Exemptions From Tax.
297I.15 EXEMPTIONS FROM TAX. Subdivision 1. Government payments. Premiums under the Minnesota comprehensive health insurance plan and all payments, revenues, and reimbursements received from the federal government for Medicare-related coverage as defined in section 62A.3099 are not subject to tax under this chapter. Subd. 2. Minnesota employees insurance program. To the extent that the Minnesota […]