Refund claim filing time limit modification

This bill modifies Minnesota's tax refund claim filing deadline. It changes the standard time limit from 3.5 years to 2 years after paying state taxes to file for a refund, replacing the previous 3.5-year window. Taxpayers who miss the 2-year deadline cannot claim refunds for taxes paid more than two years prior. The bill also specifies that refund amounts are limited to taxes paid within the relevant time period (2 years for late claims), and clarifies how prepayments and return filing dates are counted. It applies to all state tax refund claims filed on or after its effective date.