Minnesota Statutes
§ 290A.15 — CLAIM APPLIED AGAINST OUTSTANDING LIABILITY
Minnesota § 290A.15
This text of Minnesota § 290A.15 (CLAIM APPLIED AGAINST OUTSTANDING LIABILITY) 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. § 290A.15 (2026).
Text
The amount of any claim otherwise payable under this chapter may be applied by the commissioner against any delinquent tax liability of any member of the household. If there are two members of the household, the commissioner may apply only one-half of a refund to the separate liability of either member of the household.
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Legislative History
1975 c 437 art 1 s 15;1Sp1981 c 4 art 1 s 148;1984 c 514 art 4 s 17;1995 c 264 art 4 s 14;1996 c 471 art 3 s 52;1997 c 231 art 2 s 70;1Sp2001 c 5 art 7 s 45
Nearby Sections
15
§ 290A.01
CITATION§ 290A.02
PURPOSE§ 290A.03
DEFINITIONS§ 290A.04
REFUND ALLOWABLE§ 290A.07
CLAIMS PAYMENTS§ 290A.08
ONE CLAIMANT PER HOUSEHOLD§ 290A.09
PROOF OF CLAIM§ 290A.10
PROOF OF TAXES PAID§ 290A.11
OBJECTIONS TO CLAIMS§ 290A.13
NO RELIEF ALLOWED IN CERTAIN CASES§ 290A.14
PROPERTY TAX STATEMENTCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 290A.15, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/290A/290A.15.