{"data":{"id":"us-mn/minn.-stat.-297i.75","jurisdiction":"us-mn","citation":"Minn. Stat. § 297I.75","heading":"CONSENT TO EXTEND TIME.","body":"If before the expiration of the time prescribed in sections 297I.65 and 297I.70 for the assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon period and a claim for refund may be paid at any time before the expiration of the agreed-upon period plus six months. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon.","path":["EXCISE AND SALES TAXES","CHAPTER 297I. INSURANCE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297I.75","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:41Z","sha256":"89601747d6bbabda1a2d4d98cd8e4629426d2be4592ce6ec020c8fecdf760f10","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297i.70","next":"us-mn/minn.-stat.-297i.80"},"notice":"GroundRules: Original legal text. Not legal advice."}