Subdivision 1.Claim by surviving spouse or dependent.

If a person entitled to relief under this chapter dies prior to receiving relief, the surviving spouse or dependent of the person shall be entitled to file the claim and receive relief. If there is no surviving spouse or dependent, the right to the credit shall lapse.

Subd. 2.Claimant cannot be located.

Terms Used In Minnesota Statutes 290A.18

  • 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
  • Dependent: A person dependent for support upon another.
  • Dependent: means any person who is considered a dependent under sections 151 and 152 of the Internal Revenue Code. See Minnesota Statutes 290A.03
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44

If the commissioner cannot locate the claimant within two years from the date that the original warrant was issued, or if a claimant to whom a warrant has been issued does not cash that warrant within two years from the date the warrant was issued, the right to the credit shall lapse, and the warrant shall be deposited in the general fund.