Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 296A.21. Statute of limitations

Subd. 2. Collection. No action shall be brought for the collection of delinquent taxes and fees undersection 270C.61unless commenced within five years after the date of assessment of the taxes and fees.

Subd. 3. False or fraudulent report. In the case of a false or fraudulent report with intent to evade taxes or fees or of a failure to file a report, the taxes or fees may be assessed at any time, and a proceeding in court for their collection must be begun within five years after the assessment.

Subd. 4. Time limit for certain refunds. Notwithstanding subdivision 1, paragraph (b), no refund undersection 296A.16, subdivision 2, shall be made unless the claim for refund and invoice are filed with the commissioner within one year from the date of purchase.

Subd. 5. Suspension of time; bankruptcy. The period of time during which a tax or fee must be assessed under this chapter or collection proceedings commenced under subdivision 2 or 3 is suspended during the period from the date of filing of a petition in bankruptcy until 30 days after the commissioner of revenue receives notice that the bankruptcy proceedings have been closed or dismissed or the automatic stay has been terminated or has expired. The suspension of the statute of limitations under this subdivision applies to the person against whom the petition in bankruptcy is filed and all other persons who may also be wholly or partially liable for the tax under this chapter.