Subdivision 1. [Repealed, 1990 c 480 art 1 s 45]
Subd. 1a. [Repealed, 1990 c 480 art 1 s 45]
Subd. 2. [Repealed, 1990 c 480 art 1 s 45]
Subd. 3. [Repealed, 1990 c 480 art 1 s 45]
Subd. 4. [Repealed, 1990 c 480 art 1 s 45]
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.
History:1975 c 437 art 1 s 11; 1976 c 134 s 78; 1977 c 307 s 29; 1978 c 767 s 23; 1980 c 607 art 3 s 4; 1981 c 343 s 40,41; 1Sp1981 c 4 art 1 s 146; 1982 c 523 art 1 s 66; 1983 c 294 s 7; 1984 c 514 art 4 s 17; 1984 c 628 art 3 s 11; 1985 c 210 art 1 s 18,19; 1987 c 268 art 17 s 19; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20