Minnesota § 296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT

Minnesota Statutes

§ 296A.26 — JUDICIAL REVIEW; APPEAL TO TAX COURT

Minnesota § 296A.26

PartEXCISE AND SALES TAXES

Ch. 296ATAX ON PETROLEUM AND OTHER FUELS

This text of Minnesota § 296A.26 (JUDICIAL REVIEW; APPEAL TO TAX COURT) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 296A.26 (2026).

Text

In lieu of an administrative appeal under section270C.35, any 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 section271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.

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In lieu of an administrative appeal under section270C.35, any 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 section271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.