Minnesota § 297F.23 JUDICIAL REVIEW

Minnesota Statutes

§ 297F.23 — JUDICIAL REVIEW

Minnesota § 297F.23

PartEXCISE AND SALES TAXES

Ch. 297FCIGARETTES AND TOBACCO TAXES

This text of Minnesota § 297F.23 (JUDICIAL REVIEW) 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. § 297F.23 (2026).

Text

In lieu of an administrative appeal under section270C.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 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, 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 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.