MN SF3597

Amends Minnesota Statutes section 289A.40, subdivision 1, governing the time limits for filing state tax refund claims

Removes the existing one-year filing window tied to commissioner assessment orders or returns made by the commissioner under sections 270C.33 and 270C.35

Adds a new alternative deadline allowing refund claims to be filed within two years from the date the tax, penalties, or interest was paid, whichever period (the 3-1/2 year standard period or the two-year payment period) expires later

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

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