MN HF3697

Amends Minnesota Statutes section 289A.40 to simplify the time limit for filing state tax refund claims to either 3-1/2 years from the prescribed return filing date (plus any extensions) or two years from the date tax, penalties, or interest was paid, whichever is later.

Removes previous provisions allowing a one-year filing window from the date of a commissioner's assessment order, appeal determination, or commissioner-prepared return upon full payment.

Eliminates special provisions for sales tax (chapter 297A) refund claims filed after the 3-1/2 year period but within the one-year period.

Limits refund amounts based on when claims are filed: claims within 3-1/2 years are limited to payments made within that lookback period; claims filed later are limited to payments made within the two years preceding the claim.

Effective the day following final enactment and applies to refund claims filed on or after that date.