Minnesota Statutes

Minn. Stat. § 290.56 (2026)

[Repealed]

✓ current as of May 2026
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[Repealed, 1990 c 480 art 1 s 45]

Notes of Decisions
Cited in 4 cases, 1967–1981 · leading case: Ness v. Comm'r of Taxation, 270 N.W.2d 258 (Minn. 1978).
Ness v. Comm'r of Taxation, 270 N.W.2d 258 (Minn. 1978). · cites it 11× “1967, § 290.56, and Minn.St. 290.56, subd. 5, and that the order of October 15, 1971 was therefore timely.”
Dumont v. Comm'r of Taxation, 154 N.W.2d 196 (Minn. 1967). · cites it 7× “” And § 290.56, clauses (B ) and (C), which provide as follows: “(B) If the amount of net income for any year of any taxpayer as returned to the United States Treasury Department is changed or corrected by the commissioner of internal revenue or other office of the United States…”
Specktor v. Comm'r of Revenue, 308 N.W.2d 806 (Minn. 1981). · cites it 4× “Minn.Stat. § 290.56, subd. 1 (1980). Section 290.”
Hanson v. Comm'r of Taxation, 187 N.W.2d 113 (Minn. 1971). “1961, § 290.56, which provided in part: “* * * Any taxpayer who consents to an extension of time for the assessment of taxes with the internal revenue service shall within 90 days notify the commissioner of taxation of the execution of such consent.”
— Minn. Stat. § 290.56(B) — 1 case
Dumont v. Comm'r of Taxation, 154 N.W.2d 196 (Minn. 1967). “” And § 290.56, clauses (B ) and (C), which provide as follows: “(B) If the amount of net income for any year of any taxpayer as returned to the United States Treasury Department is changed or corrected by the commissioner of internal revenue or other office of the United States…”
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