289A.35 ASSESSMENTS ON RETURNS. (a) The commissioner may audit and adjust the taxpayer’s computation of federal adjusted gross income, federal taxable income, items of federal tax preferences, or federal credit amounts to make them conform with the provisions of chapter 290 or section 298.01. If a return has been filed, the commissioner shall enter the […]
289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS. Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] Subd. 2. Erroneous refunds. (a) Except as provided in paragraph (b), an erroneous refund occurs when the commissioner issues a payment to a person that exceeds the amount the person is entitled to receive under law. An […]
289A.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this section, the amount of taxes 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 tax return filed before the last day prescribed […]
289A.381 DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS. Subdivision 1. Definitions relating to federal adjustments. Unless otherwise specified, the definitions in this section apply for the purposes of sections 289A.38, subdivisions 7 to 9, 289A.381, and 289A.382. Subd. 2. Administrative adjustment request. “Administrative adjustment request” means an administrative adjustment request filed by a partnership under section 6227 of […]
289A.382 REPORTING AND PAYMENT REQUIREMENTS. Subdivision 1. State partnership representative. (a) With respect to an action required or permitted to be taken by a partnership under this section, or in a proceeding under section 270C.35 or 271.06, the state partnership representative for the reviewed year shall have the sole authority to act on behalf of […]
289A.39 LIMITATIONS; ARMED SERVICES. Subdivision 1. Extensions for service members. (a) The limitations of time provided by this chapter, chapter 290 relating to income taxes, chapter 271 relating to the Tax Court for filing returns, paying taxes, claiming refunds, commencing action thereon, appealing to the Tax Court from orders relating to income taxes, and the […]
289A.40 LIMITATIONS ON CLAIMS FOR REFUND. Subdivision 1. Time limit; generally. Unless otherwise provided in this chapter, a claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension of time granted for filing the return, but only if […]
289A.41 BANKRUPTCY; SUSPENSION OF TIME. The running of the period during which a tax must be assessed or collection proceedings commenced is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either notice to the commissioner of revenue that the bankruptcy proceedings have been closed […]
289A.42 CONSENT TO EXTEND STATUTE. Subdivision 1. Extension agreement. If before the expiration of time prescribed in sections 289A.38 to 289A.382 and 289A.40 for the assessment of tax or the filing of a claim for refund, both the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for […]
