Minnesota Statutes 290A.13 – No Relief Allowed in Certain Cases
Current as of: 2023 | Check for updates
|
Other versions
No claim for relief under this chapter shall be allowed if the commissioner determines that the claimant received title to the homestead primarily for the purpose of receiving benefits under this chapter and not for bona fide residence purposes.
Terms Used In Minnesota Statutes 290A.13
- Claimant: means a person, other than a dependent, as defined under sections 151 and 152 of the Internal Revenue Code disregarding section 152(b)(3) of the Internal Revenue Code, who filed a claim authorized by this chapter and who was a resident of this state as provided in chapter 290 during the calendar year for which the claim for relief was filed. See Minnesota Statutes 290A.03
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 290A.03
- Homestead: means the dwelling occupied as the claimant's principal residence and so much of the land surrounding it, not exceeding ten acres, as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273. See Minnesota Statutes 290A.03