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Last Updated: 7/7/2017

Statute of Limitations

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Collection

651-556-3003
800-657-3909
8:00 a.m. - 4:30 p.m. Mon.- Fri.

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We use statute of limitations (SOL) to determine the period of time for enforcing collections, claiming refunds, and assessing taxes.  

We have five years to collect tax and other debts. We cannot take enforced collection actions if the SOL expires.

Tax Debts

We may have additional time to collect a tax debt when the following occurs:

We agree to extend the period to collect taxes in writing. S(ee Minnesota Statutes, section 289A.40.)

Tax and Other Agency Debts

We have additional time to collect tax and other agency debts when the following occurs:

Refunds

  • You have 3 ½ years from the Individual Income Tax return due date to file and claim a refund.
  • You have one year from the Property Tax return due date to file and claim a refund.
  • If you have a credit due to replacing a Commission Filed Return (CFR), you are only entitled to a refund if you replace the return less than one year from the CFR assessment date or three and a half years from the original due date, whichever is later.

Tax Assessments

If you have not filed a return, we may  file a Commissioner Filed Return (CFR), assess tax, penalties, or interest at any time.

If you filed a return, we must assess personal liability within three and half years of the original filing date, or within one years of the assessment date of an audit or notice of a tax order.