The running of the period during which a tax must be assessed or collection proceedings commenced is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either notice to the commissioner of revenue that the bankruptcy proceedings have been closed or dismissed, or notice that the automatic stay has been terminated or has expired, whichever occurs first.
The suspension of the statute of limitations under this section applies to the person the petition in bankruptcy is filed against and other persons who may also be wholly or partially liable for the tax.
1990 c 480 art 1 s 21; 2009 c 88 art 11 s 6
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 289A — Administration And Compliance
Section 289A.01 — Application Of Chapter.
Section 289A.02 — Definitions.
Section 289A.10 — Filing Requirements For Estate Tax Returns.
Section 289A.11 — Filing Requirements For Sales And Use Tax Returns.
Section 289A.12 — Filing Requirements For Information Returns And Reports.
Section 289A.121 — Tax Shelters; Special Rules.
Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions.
Section 289A.18 — Due Dates For Filing Of Returns.
Section 289A.19 — Extensions For Filing Returns.
Section 289A.20 — Due Dates For Making Payments Of Tax.
Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.
Section 289A.26 — Payment Of Estimated Tax By Corporations.
Section 289A.30 — Extensions For Paying Tax.
Section 289A.31 — Liability For Payment Of Tax.
Section 289A.35 — Assessments On Returns.
Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns.
Section 289A.38 — Limitations On Time For Assessment Of Tax.
Section 289A.381 — Definitions; Partnerships; Federal Adjustments.
Section 289A.382 — Reporting And Payment Requirements.
Section 289A.39 — Limitations; Armed Services.
Section 289A.40 — Limitations On Claims For Refund.
Section 289A.41 — Bankruptcy; Suspension Of Time.
Section 289A.42 — Consent To Extend Statute.
Section 289A.50 — Claims For Refunds.
Section 289A.55 — Interest Payable To Commissioner.
Section 289A.56 — Interest On Overpayments.