Minnesota § 289A.42 CONSENT TO EXTEND STATUTE

Minnesota Statutes

§ 289A.42 — CONSENT TO EXTEND STATUTE

Minnesota § 289A.42

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 289AADMINISTRATION AND COMPLIANCE

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Bluebook

Minn. Stat. § 289A.42 (2026).

Text

Subdivision 1.Extension agreement.
If before the expiration of time prescribed in sections289A.38to289A.382and289A.40for 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 refund after that time, the tax may be assessed or the claim for refund filed at any time before the expiration of the agreed-upon period. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon. The taxpayer and the commissioner may also agree to extend the period for collection of the tax.

Subd. 2.Federal extensions.
When a taxpayer consents to an extension of time for the assessment of federal withholding or income taxes, the period in which 

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Subdivision 1.Extension agreement.
If before the expiration of time prescribed in sections289A.38to289A.382and289A.40for 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 refund after that time, the tax may be assessed or the claim for refund filed at any time before the expiration of the agreed-upon period. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon. The taxpayer and the commissioner may also agree to extend the period for collection of the tax.

Subd. 2.Federal extensions.
When a taxpayer consents to an extension of time for the assessment of federal withholding or income taxes, the period in which the commissioner may recompute the tax is also extended, notwithstanding any period of limitations to the contrary, as follows:
(1) for the periods provided in sections289A.38, subdivisions 8 and 9, and289A.382, subdivisions 2and 3;
(2) for six months following the expiration of the extended federal period of limitations when no change is made by the federal authority. If no change is made by the federal authority, and, but for this subdivision, the commissioner's time period to adjust the tax has expired, and if the commissioner has completed a field audit of the taxpayer, no additional changes resulting in additional tax due or a refund may be made. For purposes of this subdivision, "field audit" has the meaning given in section289A.38, subdivision 9.

Legislative History

1990 c 480 art 1 s 22;1991 c 291 art 6 s 14; art 16 s 9;1998 c 300 art 1 s 4;2005 c 151 art 2 s 9;2006 c 212 art 3 s 25;2007 c 13 art 3 s 16;1Sp2021 c 14 art 2 s 10