Minn. Stat. § 297F.23

Current through Register Vol. 49, No. 8, August 19, 2024
Section 297F.23 - JUDICIAL REVIEW

In lieu of an administrative appeal under section 270C.35, 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.

Minn. Stat. § 297F.23

1997 c 106 art 1 s 23; 2007 c 13 art 3 s 19

Amended by 2017 Minn. Laws, ch. 1,s 16-41, eff. 8/1/2017.