Source: https://www.revisor.mn.gov/statutes/cite/289A.37
Timestamp: 2019-07-18 01:13:32
Document Index: 539403735

Matched Legal Cases: ['art 24', 'art 16', 'art 1', 'art 9', 'art 1', 'art 6', 'art 4', 'art 1', 'art 16', 'art 6', 'art 4', 'art 6', 'art 16']

﻿ Sec. 289A.37 MN Statutes
Section 289A.37
289A.36 289A.38
2019 Subd. 6 Amended 2019 c 6 art 24 s 9
2017 Subd. 2 Amended 2017 c 1 art 16 s 27
2005 Subd. 1 Repealed 2005 c 151 art 1 s 117
2005 Subd. 5 Amended 2005 c 151 art 9 s 16
2005 Subd. 5 Repealed 2005 c 151 art 1 s 117
1997 Subd. 1 Amended 1997 c 84 art 6 s 23
1994 Subd. 1 Amended 1994 c 510 art 4 s 9
289A.37 subd. 6 has been amended by Chapter 6, Article 24, Section 9
(a) Except as provided in paragraph (b), an erroneous refund occurs when the commissioner issues a payment to a person that exceeds the amount the person is entitled to receive under law. An erroneous refund is considered an underpayment of tax on the date issued.
(b) To the extent that the amount paid does not exceed the amount claimed by the taxpayer, an erroneous refund does not include the following:
(1) any amount of a refund or credit paid pursuant to a claim for refund filed by a taxpayer, including but not limited to refunds of claims made under section 290.06, subdivision 23; 290.067; 290.0671; 290.0672; 290.0674; 290.0675; 290.0677; 290.068; 290.0681; or 290.0692; or chapter 290A; or
(2) any amount paid pursuant to a claim for refund of an overpayment of tax filed by a taxpayer.
(c) The commissioner may make an assessment to recover an erroneous refund at any time within two years from the issuance of the erroneous refund. If all or part of the erroneous refund was induced by fraud or misrepresentation of a material fact, the assessment may be made at any time.
(d) Assessments of amounts that are not erroneous refunds under paragraph (b) must be conducted under section 289A.38.
1990 c 480 art 1 s 17; 1991 c 291 art 16 s 8; 1992 c 511 art 6 s 10; 1994 c 510 art 4 s 9; 1997 c 84 art 6 s 23; 1Sp2017 c 1 art 16 s 27