Minnesota Administrative Rules

3920.1200 CONTESTED CASE APPEAL.

Subpart 1.

Scope.

A jurisdiction which has been notified that it is subject to a penalty may file an appeal to be decided as a contested case. A jurisdiction is not required to submit a reconsideration request or a request for suspension of penalty before filing a contested case appeal.

Subp. 2.

Initiating a contested case appeal.

To initiate a contested case appeal, the jurisdiction must submit written notice to the department within 30 days after the date of the penalty notice sent by the department.

Subp. 3.

No penalty pending appeal.

When it receives a contested case appeal notice, the department must notify the Department of Revenue that the appeal is pending. No penalty may be imposed while an appeal is pending.

Subp. 4.

Contested case procedure.

When it receives a contested case appeal notice, the department must initiate a contested case proceeding under Minnesota Statutes, sections 14.57 to 14.62.

Statutory Authority:

MS s 43A.04

History:

17 SR 712

Published Electronically:

August 7, 2009