Court Opinion

ID: 9723863
Source: CourtListenerOpinion
Date Created: 2023-08-26 10:36:33.920692+00
Date Added: 2024-06-11T18:24:52.797666
License: Public Domain

PAGE, Justice
(concurring specially).
I would have reached the result the court reaches today through its elaborate analysis of Cambridge I and Cambridge II and relevant Supreme Court decisions more simply and directly. The refund statute in existence at the time the taxes were paid, Minn.Stat. § 290.50, subd. 5(b) (1978), provides: “Notwithstanding any other provision of law to the contrary, in the case of any overpayment the commissioner * * ⅜ shall refund any balance of more than one dollar * * * if the taxpayer shall so request.” The language of this statute is clear and free from ambiguity and should be followed. Having determined that the taxpayers here paid taxes in excess of the amount legally due for the tax years in question, we should simply require compliance with the statute.