1.1.................... moves to amend H.F. No. 844 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2008, section 270C.56, subdivision 3, is amended to
1.4read:
1.5    Subd. 3. Procedure for assessment; claims for refunds. (a) The commissioner
1.6may assess liability for the taxes described in subdivision 1 against a person liable
1.7under this section. The assessment may be based upon information available to the
1.8commissioner. It must be made within the prescribed period of limitations for assessing
1.9the underlying tax, or within one year after the date of an order assessing underlying tax,
1.10whichever period expires later. An order assessing personal liability under this section is
1.11reviewable under section 270C.35 and is appealable to Tax Court.
1.12(b) If the time for appealing the order has expired and a payment is made by or
1.13collected from the person assessed on the order in excess of the amount lawfully due from
1.14that person of any portion of the liability shown on the order, a claim for refund may be
1.15made by that person within 120 days after any payment of the liability if the payment is
1.16within three and one-half years after the date the order was issued. Claims for refund
1.17under this paragraph are limited to the amount paid during the 120-day period. Any
1.18amounts collected under paragraph (c) after a claim for refund is filed in order to satisfy
1.19the unpaid balance of the assessment that is the subject of the claim will be returned if
1.20the claim is allowed. There is no claim for refund available under this paragraph if the
1.21assessment has previously been the subject of an administrative or Tax Court appeal, or a
1.22denied claim for refund. The taxpayer may contest denial of the refund as provided in the
1.23procedures governing claims for refunds under section 289A.50, subdivision 7.
1.24(c) If a person has been assessed under this section for an amount for a given period
1.25and the time for appeal has expired, regardless of whether an action contesting denial of a
1.26claim for refund has been filed under paragraph (b), or there has been a final determination
1.27that the person is liable, collection action is not stayed pursuant to section 270C.33,
2.1subdivision 5 , for that assessment or for subsequent assessments of additional amounts for
2.2the same person for the same period and tax type.
2.3EFFECTIVE DATE.This section is effective for orders issued after the date of
2.4final enactment."