Bill > HF3697

This bill modifies the timeframe for taxpayers to file a claim for a tax refund in Minnesota. Previously, a refund claim generally had to be filed within 3-1/2 years of the return's due date, plus any extensions, or one year from the date of an assessment order or a return prepared by the commissioner of revenue. This bill changes the alternative timeframe to two years from the date the tax, penalties, or interest was paid, whichever is later. It also clarifies that if a claim is filed within the initial 3-1/2 year period, the refund is limited to taxes paid within that 3-1/2 year period plus any extension, and if the claim is filed after the 3-1/2 year period, the refund is limited to taxes paid within the two years immediately preceding the claim. The bill also defines when tax payments and returns are considered to have been made for the purposes of these time limits, treating withholding and estimated tax payments as made on the last day the taxpayer is required to pay, and returns as filed on their due date or extended due date. This change applies to refund claims filed on or after the day following the bill's final enactment.

Budget and Finance

https://www.revisor.mn.gov/bills/94/2026/0/HF/3697/