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2007 Minnesota Statutes
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Chapter 289A
Section 289A.35
Recent History
- 2019 289A.35 Amended 2019 c 6 art 1 s 7
- 2017 289A.35 Amended 2017 c 1 art 13 s 8
- 2011 289A.35 Amended 2011 c 112 art 2 s 2
- 2005 289A.35 Amended 2005 c 151 art 2 s 8
- 2000 289A.35 Amended 2000 c 490 art 13 s 11
- 1997 289A.35 Amended 1997 c 31 art 2 s 5
This is an historical version of this statute chapter. Also view the most recent published version.
289A.35 ASSESSMENTS ON RETURNS.
The commissioner may audit and adjust the taxpayer's computation of 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 liability reported on the return and may make any audit or investigation that is
considered necessary.
History: 1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 art 2 s 5; 2000 c 490 art 13
s 11; 2005 c 151 art 2 s 8
The commissioner may audit and adjust the taxpayer's computation of 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 liability reported on the return and may make any audit or investigation that is
considered necessary.
History: 1990 c 480 art 1 s 15; 1991 c 291 art 11 s 8; 1997 c 31 art 2 s 5; 2000 c 490 art 13
s 11; 2005 c 151 art 2 s 8
Official Publication of the State of Minnesota
Revisor of Statutes