MN Stat § 290A.11 - Objections to Claims.
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Subdivision 1.
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Subd. 1a.
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Subd. 2.
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Subd. 3.
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Subd. 4.
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Subd. 5.Assignment of refund.
The commissioner shall not honor an assignment by the claimant to another person or entity of a property tax refund prior to the refund check being presented to the claimant.
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