Brown v. Commissioner

OTIS, Justice.

Relators, Bruce and Gerald Brown and Thomas J. Pollock, appeal from separate determinations by the Tax Court that it was proper to assess a use tax on transactions which had occurred more than three years before, claiming that Minn.Stat. § 297A.34, subd. 1 (1980) bars the Commissioner from assessing a use tax more than three years after the filing of retailer’s sales tax return. We believe that the statute of limitations is not commenced as to the purchaser by the filing of retailer’s annual sales tax return. Accordingly we affirm.

Thomas Pollock purchased a Ranger 29 sailboat…