Minnesota Statutes

Minn. Stat. § 541.10 (2026)

Mutual Accounts

✓ current as of May 2026

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If the action is to recover a balance due upon a mutual, open, and current account, and there have been reciprocal demands between the parties, the limitation shall begin to run from the date of the last item proved on either side.

Notes of Decisions

Cited in 2 cases, 1945–1997 · leading case: Cherne Contracting Corp. v. Wausau Ins. Companies, 572 N.W.2d 339 (Minn. Ct. App. 1997).

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Cherne Contracting Corp. v. Wausau Ins. Companies, 572 N.W.2d 339 (Minn. Ct. App. 1997). · cites it 4× “Cherne argues that the six-year period should be calculated pursuant to Minn.Stat. § 541.10 (1996), which governs actions on “mutual, open, and current” accounts.”

Hawley v. Little Falls Mill & Mercantile Co., 19 N.W.2d 161 (Minn. 1945). · cites it 2× “Section 541.10 (§ 9197) provides: “If the action be to recover a balance due upon a mutual, open, and current account, and there have been reciprocal demands between the parties, the limitation shall begin to run from the date of the last item proved on either side.”

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