Minnesota Statutes
Minn. Stat. § 290.49 (2026)
[Repealed]
✓ current as of May 2026
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[Repealed, 1990 c 480 art 1 s 45]
Notes of Decisions
Cited in 3
cases, 1960–1986 · leading case: State v. Bies, 103 N.W.2d 228 (Minn. 1960).
State v. Bies, 103 N.W.2d 228 (Minn. 1960). “” The defendant taxpayers contend that no period has been agreed upon by the commissioner and the taxpayers pursuant to § 290.49, subd. 8, which provides in part as follows: “Where before the expiration of the time prescribed in subdivisions (1) and (2) for the assessment of the…”
State v. Hart Motor Express, Inc., 132 N.W.2d 391 (Minn. 1964). “1957, § 290.49, subds. 7 and 8, 1 and hence was barred *25 from enforcing collection of the taxes described.”
Westinghouse Elec. Corp. v. Comm'r of Revenue, 398 N.W.2d 530 (Minn. 1986). “49, subdivision 8, the period within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the taxpayer have consented to an extension for the assessment of the tax and six months…”
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