If, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months.
1994 c 633 art 2 s 11
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Section 297E.01 — Definitions.
Section 297E.02 — Tax Imposed.
Section 297E.021 — Special Allocation Of Revenues.
Section 297E.03 — Sports Bookmaking Tax.
Section 297E.031 — Gambling Tax Permit.
Section 297E.04 — Manufacturer's Reports And Records.
Section 297E.05 — Distributor Reports And Records.
Section 297E.06 — Organization Reports And Records.
Section 297E.07 — Inspection Rights.
Section 297E.10 — Extensions For Filing Returns And Paying Taxes.
Section 297E.11 — Limitations On Time For Assessment Of Tax.
Section 297E.12 — Civil Penalties.