Minnesota SF3597 modifies the time limit for filing a claim for refund of state tax.

Minnesota SF3597 amends the time limit for filing a claim for refund of state tax. The bill specifies that a claim for refund must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension granted, but only if filed within the extended time. Additionally, a claim must be filed within one year from the date of an order assessing tax or determining an appeal. The refund amount is limited based on the timing of the claim filing. The changes apply to claims filed on or after the effective date of the bill.

Minnesota SF3597 modifies the time limit for filing a claim for refund of state tax.

Minnesota SF3597 amends the time limit for filing a claim for refund of state tax. The bill specifies that a claim for refund must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension granted, but only if filed within the extended time. Additionally, a claim must be filed within one year from the date of an order assessing tax or determining an appeal. The refund amount is limited based on the timing of the claim filing. The changes apply to claims filed on or after the effective date of the bill.