1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 289A.42 CONSENT TO EXTEND STATUTE.
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289A.42 CONSENT TO EXTEND STATUTE. § Subdivision 1.Extension agreement. If before the expiration of time prescribed in sections 289A.38 to 289A.382 and 289A.40 for the assessment of tax or the filing of a claim for refund, both the commissioner and the taxpayer have consented in …
Minn. Stat. § 289A.50 CLAIMS FOR REFUNDS.
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289A.50 CLAIMS FOR REFUNDS. § Subdivision 1.General right to refund. (a) Subject to the requirements of this section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully due and who files a written claim for refund will be refunded or credited the ov…
Minn. Stat. § 289A.51 ELECTRIC-ASSISTED BICYCLE REBATE.
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289A.51 ELECTRIC-ASSISTED BICYCLE REBATE. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Electric-assisted bicycle" has the meaning given in section 169.011, subdivision 27, except that the term is limited to a new…
Minn. Stat. § 289A.55 INTEREST PAYABLE TO COMMISSIONER.
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289A.55 INTEREST PAYABLE TO COMMISSIONER. § Subdivision 1.Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. § Subd. 2.Late payment. If a tax is not paid within the time named by law for payment, the unpaid …