Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297I.75. Consent to extend time

If before the expiration of the time prescribed insections 297I.65and297I.70for the assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon period and a claim for refund may be paid at any time before the expiration of the agreed-upon period plus six months. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon.