Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290A.18. Right to file claim; right to receive credit

Subdivision 1. Claim by surviving spouse or dependent.If a person entitled to relief under this chapter dies prior to receiving relief, the surviving spouse or dependent of the person shall be entitled to file the claim and receive relief. If there is no surviving spouse or dependent, the right to the credit shall lapse.

Subd. 2. Claimant cannot be located. If the commissioner cannot locate the claimant within two years from the date that the original warrant was issued, or if a claimant to whom a warrant has been issued does not cash that warrant within two years from the date the warrant was issued, the right to the credit shall lapse, and the warrant shall be deposited in the general fund.