Minn. Stat. » CHAPTER 270. VARIOUS TAXES AND STATE BOARDS
Minnesota Statutes

Minn. Stat. § 270.65 (2026)

[Repealed]

✓ current as of May 2026
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MS 2004 [Repealed, 2005 c 151 art 1 s 117]

Notes of Decisions
Cited in 6 cases, 1994–2001 · leading case: State of Minnesota, Dep't of Revenue v. United States, 184 F.3d 725 (8th Cir. 1999).
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State of Minnesota, Dep't of Revenue v. United States, 184 F.3d 725 (8th Cir. 1999). · cites it 3× “69(1), a lien for state taxes arises on the date of the assessment of the tax, and that under Minn.Stat. § 270.65, the date of the assessment is the later of the date the return is filed or the date on which the return is due.”
Ramette v. United States (In Re Bame), 271 B.R. 354 (Bankr. D. Minn. 2001). · cites it 4× “; or, in the case of taxes determined by the commissioner, "date of assessment” means the date of the order assessing taxes or date of the return made by the commissioner; or, in the case of an amended return filed by the taxpayer, the assessment date is the date additional…”
Cannon Valley Woodwork, Inc. v. Malton Constr. Co., 866 F. Supp. 1248 (D. Minnesota 1994). · cites it 4× “Minn.Stat. § 270.65 (1992). Minnesota claims the identity of the lienor (the State of Minnesota) is fixed, the property subject to the lien is known (all the property of the taxpayer), and the amount owed by the taxpayer (the sum admitted on the return) is established at the…”
O'Connell v. Minnesota Dep't of Revenue (In Re O'Connell), 246 B.R. 332 (8th Cir. BAP 2000). “Minn.Stat. § 270.65 (1985). 3 The state definition is not controlling for purposes of Section 507(a)(8)(A)(ii) of the Bankruptcy Code; it is merely a label affixed by the Minnesota legislature.”
State of MN v. United States (8th Cir. 1999). · cites it 3× “69 (1), a lien for state taxes arises on the date of the assessment of the tax, and that under Minn. Stat. § 270.65 , the date of the assessment is the later of the date the return is filed or the date on which the return is due.”
Robert C. O'Connell v. MN. Dept. of Revenue (8th Cir. 2000). “Minn. Stat. § 270.65 (1985).3 The state definition is not controlling for purposes of Section 507(a)(8)(A)(ii) of the Bankruptcy Code; it is merely a label affixed by the Minnesota legislature.”
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