Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290A.07. Claims payments

Subdivision 1. Authority. Allowable claims filed pursuant to the provisions of this chapter shall be paid by the commissioner from the general fund.

Subd. 2. Repealed by Laws 1982, c. 641, art. 2, § 13.

Subd. 2a. Time of payment to manufactured home homeowner. A claimant who is a homeowner who occupies a manufactured home, as defined insection 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home undersection 168.012, subdivision 9, shall receive full payment after August 1 and before August 15 or 60 days after receipt of the application, whichever is later.

Subd. 3. Time of payment to other claimants. A claimant not included in subdivision 2a shall receive full payment after September 15 and before September 30.

Subd. 4. Repealed by Laws 1981, c. 343, § 43.

Subd. 5. Early payment; e-file claims. The commissioner may pay a claim up to 30 days earlier than the first permitted date under subdivision 2a or 3 if the claim is submitted by electronic means.