Minnesota Statutes

Minn. Stat. § 289A.41 (2026)

Bankruptcy; Suspension Of Time

✓ current as of May 2026

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The running of the period during which a tax must be assessed or collection proceedings commenced is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either notice to the commissioner of revenue that the bankruptcy proceedings have been closed or dismissed, or notice that the automatic stay has been terminated or has expired, whichever occurs first.

The suspension of the statute of limitations under this section applies to the person the petition in bankruptcy is filed against and other persons who may also be wholly or partially liable for the tax.

Notes of Decisions

Cited in 2 cases, 1998–1998 · leading case: Pagnac v. Minnesota Dep't of Revenue (In Re Pagnac), 228 B.R. 219 (8th Cir. BAP 1998).

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Pagnac v. Minnesota Dep't of Revenue (In Re Pagnac), 228 B.R. 219 (8th Cir. BAP 1998). “The rationale of Waugh is not altered by the fact that the applicable statute tolling the time limitations is a state statute, Minn.Stat. § 289A.41, not a federal statute.”

In re Pagnac, 223 B.R. 185 (Bankr. D. Minn. 1998). · cites it 2× “§ 6503 of the Internal Revenue Code, but instead Minn. Stat. § 289A.41 entitled “Bankruptcy; suspension of time" which is similar to § 6503.”

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