A person who believes that the assessed annual emission fee is in error shall provide a written explanation of the person's position to the commissioner within 60 days of the invoice date. A person who believes that an error exists in emissions inventory data shall submit an explanation in accordance with part 7019.3000, subpart 2. The assessed fee shall be paid in the time frame required in part 7002.0065. The commissioner shall, within 60 days of the timely receipt of the person's written explanation:
provide a written explanation of why the fee was not in error; or
if the commissioner finds that the assessed fee was in error, refund the overpayment.
MS s 116.07
17 SR 440; 21 SR 165; 28 SR 1482; 34 SR 1205
March 11, 2010