Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270.455. Refunds of fees

When the board determines that a fee or any part of a fee was erroneously paid to the board, the board may refund or credit the amount of fees that was paid in error. These refunds or credits shall be paid out of the dedicated account within the special revenue fund where the fees were originally deposited.