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Section 297I.75 — Consent To Extend Time.

MN Stat § 297I.75 (2019) (N/A)
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If before the expiration of the time prescribed in sections 297I.65 and 297I.70 for 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.

History: 2000 c 394 art 1 s 16

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Section 297I.70 — Limitation On Claims For Refund.
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Section 297I.80 — Interest.