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270.10 Orders; decisions; appeals.

Subdivision 1. In writing. All orders and decisions of the commissioner of revenue, or any subordinates, respecting any tax, assessment, or other obligation, shall be in writing, filed in the offices of the department. Any order or decision increasing or decreasing any tax, assessment, or other obligation by a sum exceeding $1,000 on real or personal property, or the net tax capacity thereof, or other obligation relating thereto, the result of which is to increase or decrease the total amount payable including penalties and interest, by a sum exceeding $1,000, and any order or decision increasing or decreasing any other tax by a sum exceeding $1,000 exclusive of penalties and interest, must bear the written signature or facsimile signature of the commissioner or the commissioner's delegate. The attorney general may appeal from the order on behalf of the state as provided in chapter 271. Written approval of the commissioner or a delegate shall not be required with respect to the following orders: (1) orders reducing net tax capacity of property by reason of its classification as a homestead; (2) orders not involving refunds which have the effect only of correcting income and franchise tax assessments to conform to the amounts shown on final returns filed as provided by section 289A.19, subdivisions 1 and 2; and (3) original orders for the refundment of gasoline and special fuel taxes.

Subd. 1a. Notification to taxpayer. At the same time that notice of the assessment, determination, or order of the commissioner is given to a taxpayer, the taxpayer must be notified in writing of the right to appeal to the Tax Court, and if applicable, to the Small Claims Division. Except in the case of mathematical or clerical errors, the notice must contain a description of the basis for, including applicable law and other factors considered in the determination, and a listing of the amounts of tax due, interest, additions to tax, and penalties. Failure to provide all the required information does not invalidate the notice for purposes of satisfying statutory notice requirements if the notice contains sufficient information to advise the taxpayer that an assessment, order, or other determination has been made. The taxpayer may request further clarification within the time provided for appealing the determination.

Subd. 2. Only official actions of county board or other agency acted upon. No action requiring the recommendation or approval of any county board or other public agency shall be taken by the commissioner of revenue, or any other members of the department, unless such recommendation or approval shall have been made upon official action by such county board or other agency, entered upon the minutes or record of its proceedings as a public record, showing the names of the taxpayers and other persons concerned and the amounts involved, and so certified by the recording officer of such board or agency.

Subd. 3. Repealed, 1998 c 371 s 21

Subd. 4. Repealed, 1990 c 480 art 2 s 18

Subd. 5. Appeal; payment of order. Except for orders relating to property tax matters, no collection action may be taken, including the filing of liens under section 270.69, and no late payment penalties may be imposed when a return has been filed for the tax type and period upon which the order is based, if an order of the commissioner is paid:

(1) within 60 days after the order has been mailed to the taxpayer; or

(2) if an administrative appeal or a Tax Court appeal under chapter 271 is timely filed, within 60 days following final determination of the appeal if the appeal is based upon a constitutional challenge to the tax, and if not, when the decision of the Tax Court is made.

HIST: 1939 c 431 art 6 s 9; 1943 c 174 s 1,2; 1943 c 652 s 1; 1951 c 611 s 1; 1965 c 102 s 1; 1969 c 97 s 2; 1973 c 582 s 3; 1976 c 239 s 85; 1977 c 203 s 6; 1979 c 50 s 27; 1982 c 523 art 2 s 4; 1983 c 180 s 2; 1983 c 222 s 1,2; 1986 c 444; 1987 c 268 art 14 s 11; art 17 s 3; 1988 c 719 art 5 s 84; 1989 c 324 s 5; 1989 c 329 art 13 s 20; 1990 c 480 art 1 s 46; 1990 c 604 art 1 s 4; 1994 c 510 art 4 s 1; 1997 c 84 art 6 s 4,5; 2003 c 127 art 5 s 2