Minnesota Statutes 290A.15 – Claim Applied Against Outstanding Liability
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The amount of any claim otherwise payable under this chapter may be applied by the commissioner against any delinquent tax liability of any member of the household. If there are two members of the household, the commissioner may apply only one-half of a refund to the separate liability of either member of the household.
Terms Used In Minnesota Statutes 290A.15
- Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 290A.03
- Household: means a claimant and an individual related to the claimant as the claimant's spouse who are domiciled in the same homestead. See Minnesota Statutes 290A.03
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44