Additionally, the commissioner is given the authority to issue subpoenas on behalf of a taxpayer, and to charge taxpayers for cost of production of third party information where the taxpayer has requested the subpoena or where the taxpayer has refused to provide the records to the commissioner. Additionally, taxpayers who have had a refund claim denied are allowed the additional remedy of filing an administrative appeal. Statute of Limitations to Assess Tax. Minn. Stat. 297I.65. Absent fraud or failure to file a return, a three and one-half year statute of limitations on assessment of additional tax is established.
Current law contains no limitation.
This provision is effective April 15, 2000. The period of limitation for returns filed prior to April 15 is the longer of three and one-half years from the filing of the return or April 15, 2001. Allows the commissioner to extend the period for assessment of additional tax. Current law allows extensions to be further extended for an additional six month period. New law will permit unlimited additional extensions to file a claim for refund or assess additional tax.