Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon
period and a claim for refund may be paid at any time before the expiration of the agreed-upon
period plus six months. The period may be extended by later agreements in writing before the
expiration of the period previously agreed upon.
History: 2000 c 394 art 1 s 16
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, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon
period and a claim for refund may be paid at any time before the expiration of the agreed-upon
period plus six months. The period may be extended by later agreements in writing before the
expiration of the period previously agreed upon.
History: 2000 c 394 art 1 s 16
Official Publication of the State of Minnesota
Revisor of Statutes