Minnesota § 289A.41 BANKRUPTCY; SUSPENSION OF TIME

Minnesota Statutes

§ 289A.41 — BANKRUPTCY; SUSPENSION OF TIME

Minnesota § 289A.41

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 289AADMINISTRATION AND COMPLIANCE

This text of Minnesota § 289A.41 (BANKRUPTCY; SUSPENSION OF TIME) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 289A.41 (2026).

Text

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 or dismissed, or notice that the automatic stay has been terminated or has expired, whichever occurs first.
The suspension of the statute of limitations under this section applies to the person the petition in bankruptcy is filed against and other persons who may also be wholly or partially liable for the tax.

Free access — add to your briefcase to read the full text and ask questions with AI

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 or dismissed, or notice that the automatic stay has been terminated or has expired, whichever occurs first.
The suspension of the statute of limitations under this section applies to the person the petition in bankruptcy is filed against and other persons who may also be wholly or partially liable for the tax.