Section 297G.22 — Judicial Review.

MN Stat § 297G.22 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

In lieu of an administrative appeal under this chapter, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

History: 1997 c 179 art 1 s 22; 1Sp2017 c 1 art 16 s 43