Minnesota Statutes (Tax Chapters)
Minn. Stat. § 290A.13 — NO RELIEF ALLOWED IN CERTAIN CASES
290A.13 NO RELIEF ALLOWED IN CERTAIN CASES. No claim for relief under this chapter shall be allowed if the commissioner determines that the claimant received title to the homestead primarily for the purpose of receiving benefits under this chapter and not for bona fide residence purposes.
Source: official text