No refund shall be granted unless an application for refund is approved and presented to the commissioner of revenue within two years from the date of the state assignment certificate.
Minn. Stat. § 283.10
APPLICATION MUST BE MADE WITHIN TWO YEARS.
(2184-2) 1937 c 443 s 2; 1973 c 582 s 3; 1999 c 243 art 13 s 18
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.