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Last Updated: 10/9/2018

Statute of Limitations

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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.   


The time limit for you to file a return and claim a refund depends on the type of return.   

Return type

​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)

3.5 years from the original due date or 1 year from the CFR assessment date, whichever is later. 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.   

​Did you file a return?

​We must assess tax by


​3.5 years from the original due date or 3.5 years from the date you filed your return, whichever is later. We may extend this time limit in some situations.


Does not apply. 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 five 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 if we:

All Debts

We have more time to collect a tax or other debt if:

  • we file a lien against you or your business' real (land and directly attached homes or buildings) or personal property (movable property, such as vehicles, furniture, boats, and collectibles) located in Minnesota. We must file a lien within five years of the tax assessment date. The lien extends the SOL to 10 years from the lien recording date. For more information, see:
  • you file for bankruptcy, the SOL extends by the amount of time you are in bankruptcy. This extension applies to debts that are not discharged in bankruptcy and had no liens filed prior to filing bankruptcy. (See Minnesota Statutes, section 289A.41.) 
  • you are a vendor or contractor doing business with a state agency. We may offset (take) state vendor payments and apply them to your debt for up to 10 years after the debt was assessed. (See Minnesota Statutes, section 270C.65.)