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ASSESSMENTS, EXAMINATIONS, AND STATUTES OF LIMITATIONS

Minn. Stat. § 289A.35— ASSESSMENTS ON RETURNS.
Minn. Stat. § 289A.37— ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS.
Minn. Stat. § 289A.38— LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.
Minn. Stat. § 289A.39— LIMITATIONS; ARMED SERVICES.
Minn. Stat. § 289A.40— LIMITATIONS ON CLAIMS FOR REFUND.
Minn. Stat. § 289A.41— BANKRUPTCY; SUSPENSION OF TIME.
Minn. Stat. § 289A.42— CONSENT TO EXTEND STATUTE.
Minn. Stat. § 289A.381— DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS.
Minn. Stat. § 289A.382— REPORTING AND PAYMENT REQUIREMENTS.