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Last Updated: 7/26/2017

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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The Statute of Limitations (SOL) is a time limit set by law for you to claim tax refunds and for us to assess taxes or take legal actions to collect a debt. See below for details.  

Refunds

The time limit for you to file a return and claim a refund depends on the type of return, as shown in the table below.  

What type of return?

​You must file by:

 ​Individual Income Tax

​ 3.5 years from the original (not extended) due date

​ Property Tax Refund

​ 1 year from the due date

​ Commissioner Filed Return (CFR)

​ Whichever is later:

  • 3.5 years from the original due date
  • 1 year from the CFR assessment date

 Note: You must file your own return to replace the CFR.

Tax Assessments

The time limit for us to assess tax to you depends on if you filed a return, as shown in the table below.   

​Did you file a return?

​We must assess tax by:

​Yes

​ Whichever is later:

  • 3.5 years from the original due date
  • 1 year from the Notice Date on our audit report or tax order
​No

Does not apply

Note:  If you do not file a return when required, there is no time limit for us to file a CFR and assess tax, penalties, and interest.

Debt Collections

We have 5 years to collect tax and other debts except in certain situations (see below). If the SOL expires, we cannot assess tax or enforce collections on a debt.

Tax Debts

We may have more time to collect a tax debt in the following situations:

All Debts

We have more time to collect a tax or other debt in the following situations: