1997 Minnesota Statutes

     294.02 Examination of returns; assessments, refund. 

    The commissioner of revenue shall, as soon as practicable 
 after the return is filed, examine the same and make any 
 investigation or examination of the taxpayer's records and 
 accounts that the commissioner may deem necessary for 
 determining the correctness of the return.  The tax computed by 
 the commissioner on the basis of such examination and 
 investigation shall be the tax to be paid by such taxpayer.  If 
 the tax found due shall be greater than the amount reported as 
 due on the taxpayer's return, the commissioner shall assess a 
 tax in the amount of such excess and the whole amount of such 
 excess shall be paid to the commissioner within 60 days after 
 notice of the amount and demand for its payment shall have been 
 mailed to the taxpayer by the commissioner.  If the 
 understatement of the tax on the return was false or fraudulent 
 with intent to evade the tax, the installments of the tax shown 
 by the taxpayer on the taxpayer's return which have not yet been 
 paid shall be paid to the commissioner within 60 days after 
 notice of the amount thereof and demand for payment shall have 
 been mailed to the taxpayer by the commissioner.  If the amount 
 of tax found due by the commissioner shall be less than that 
 reported as due on the taxpayer's return, the excess shall be 
 refunded to the taxpayer in the manner provided in section 
 294.09 (except that no demand therefor shall be necessary), if 
 the taxpayer has already paid the whole of such tax, or credited 
 against any unpaid installment thereof; provided, that no 
 refundment shall be made except as provided in section 294.09, 
 after the expiration of three and one-half years after the 
 filing of the return. 

    The commissioner, on examining returns of a taxpayer for 
 more than one year, may issue one order covering the several 
 years under consideration reflecting the aggregate refund or 
 additional tax due. 

    The notices and demands provided for by sections 294.02 and 
 294.021 shall be in such form as the commissioner may determine 
 (including a statement) and shall contain a brief explanation of 
 the computation of the tax and shall be sent by mail to the 
 taxpayer at the address given in the return, if any, and if no 
 such address is given, then to the taxpayer's last known address.

    In cases where there has been an overpayment of a 
 self-assessed liability as shown on the return filed by the 
 taxpayer, the commissioner may refund such overpayment to the 
 taxpayer and no demand therefor shall be necessary. 

    HIST: (2234) 1913 c 487 s 2; 1967 c 821 s 2; 1969 c 1147 s 2; 
 1973 c 582 s 3; 1978 c 767 s 27; 1986 c 444