Minnesota § 297I.75 CONSENT TO EXTEND TIME

Minnesota Statutes

§ 297I.75 — CONSENT TO EXTEND TIME

Minnesota § 297I.75

PartEXCISE AND SALES TAXES

Ch. 297IINSURANCE TAXES

This text of Minnesota § 297I.75 (CONSENT TO EXTEND 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. § 297I.75 (2026).

Text

If before the expiration of the time prescribed in sections297I.65and297I.70for 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.

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If before the expiration of the time prescribed in sections297I.65and297I.70for 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.