Minnesota Statutes 290A.07 – Claims Payments
Subdivision 1.Authority.
Allowable claims filed pursuant to the provisions of this chapter shall be paid by the commissioner from the general fund.
Subd. 2.
Terms Used In Minnesota Statutes 290A.07
- 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
- Manufactured home: means homesteads that are manufactured homes as defined in section 273. See Minnesota Statutes 290A.03
Terms Used In Minnesota Statutes 290A.07
- 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
- Manufactured home: means homesteads that are manufactured homes as defined in section 273. See Minnesota Statutes 290A.03
[Repealed, 1982 c 641 art 2 s 13]
Subd. 2a.Time of payment to manufactured home homeowner.
A claimant who is a homeowner who occupies a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9, shall receive full payment after August 1 and before August 15 or 60 days after receipt of the application, whichever is later.
Subd. 3.Time of payment to other claimants.
A claimant not included in subdivision 2a shall receive full payment after September 15 and before September 30.
Subd. 4.
[Repealed, 1981 c 343 s 43]
Subd. 5.Early payment; e-file claims.
The commissioner may pay a claim up to 30 days earlier than the first permitted date under subdivision 2a or 3 if the claim is submitted by electronic means.