Minnesota HF3697 modifies the time limit to file a claim for tax refund.

Minnesota HF3697 amends the time limit for filing a claim for tax refund. If a claim is filed within 3-1/2 years from the date prescribed for filing the return, plus any extension granted, the refund must not exceed the tax, penalties, and interest paid during the two years immediately preceding the filing of the claim. If the claim is not filed within this period, the refund must not exceed the tax, penalties, and interest paid during the two years immediately preceding the filing of the claim. The bill applies to claims for refund filed on or after the date of final enactment.

Minnesota HF3697 modifies the time limit to file a claim for tax refund.

Minnesota HF3697 amends the time limit for filing a claim for tax refund. If a claim is filed within 3-1/2 years from the date prescribed for filing the return, plus any extension granted, the refund must not exceed the tax, penalties, and interest paid during the two years immediately preceding the filing of the claim. If the claim is not filed within this period, the refund must not exceed the tax, penalties, and interest paid during the two years immediately preceding the filing of the claim. The bill applies to claims for refund filed on or after the date of final enactment.