Minn. Stat. § 290A.04

REFUND ALLOWABLE.

Redline — January 1, 2024 → current. No substantive changes (formatting only).View current text →

No textual changes between these dates (any differences were source-formatting only).

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.

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Versions

Jan 1, 2025 – Jan 1, 2011
Current edition (2025)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2 -4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19; 2024 c 85 s 92
Jan 1, 2024 – presentcurrentviewing
Minnesota Statutes 2024 edition (revisor.mn.gov archive)
▸ what changed
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2 -4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19; 2024 c 85 s 92
Jan 1, 2023 – Jan 1, 2024
Minnesota Statutes 2023 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2 -4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19
Jan 1, 2019 – Jan 1, 2023
Minnesota Statutes 2019 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2 -4; 1Sp2019 c 6 art 1 s 65,73
Jan 1, 2013 – Jan 1, 2019
Minnesota Statutes 2013 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2 -4
Jan 1, 2012 – Jan 1, 2013
Minnesota Statutes 2012 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11
Jan 1, 2011 – Jan 1, 2012
Minnesota Statutes 2011 edition (revisor.mn.gov archive)
▸ what changed changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11
Jan 1, 2008 – Jan 1, 2011
Minnesota Statutes 2008 edition (revisor.mn.gov archive)
changes vs current →
Source credit
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9 -11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31 -34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6 -12; 1984 c 502 art 3 s 21 -23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4 -6; art 6 s 48; 1988 c 719 art 4 s 5 -7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1 -5,9; 1990 c 480 art 5 s 11 -13; 1990 c 604 art 5 s 3 -5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1 -4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3 -6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1

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