Minnesota § 287.38 - LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
Full text of Minnesota Minnesota Statutes § 287.38 — LIMITATIONS ON TIME FOR ASSESSMENT OF TAX, with citation guidance and answers to common questions.
§ 287.38. LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
Subdivision 1.General rule.
Except as otherwise provided in this section, the amount of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the document is recorded.
Subd. 2.Omission in excess of 25 percent.
Additional taxes may be assessed within 6-1/2 years after the document was recorded, if the taxpayer underpays the tax due on the filing of that document by more than 25 percent or the document was erroneously treated as exempt.
Subd. 3.Fraud.
Notwithstanding the limitations under subdivision 1, additional taxes may be assessed at any time if a document is presented for recording with a fraudulent intent to underpay the taxes imposed by this chapter.
History:
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 287.38
What does Minnesota Statutes § 287.38 cover?
Section 287.38 ("LIMITATIONS ON TIME FOR ASSESSMENT OF TAX") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 287.38?
A common citation format is "Minnesota Statutes § 287.38" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 287.38 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.