Firefighter Relief Surcharge for Rochester (June 1, 2011)
Based on the 2010 census, Rochester has more than 100,000 residents and is classified as a "city of first-class." As a result, the Firefighter Relief Surcharge applies to insurance coverage written on fire, lightning and sprinkler leakage risks located in Rochester. This applies to policies with an effective date on or after June 1, 2011.
Statute of Limitations for Audits (Jan. 1, 2011)
The Minnesota Department of Revenue normally can audit your originally filed return for up to 3 1/2 years after it was due or filed (whichever is later).
However, this time limit is extended to 6 1/2 years if the department determines that you underpaid the surcharge by 25 percent or more on your original return.
This applies to returns filed after Dec. 31, 2010. View the statute, M.S. 297I.65, subd. 4.