2005 Minnesota Statutes

     296A.26 Judicial review; appeal to Tax Court. 

    In lieu of an administrative appeal under this chapter, any 
 person aggrieved by an order of the commissioner fixing a tax, 
 penalty, or interest under this chapter may, within 60 days from 
 the date of the notice of the order, appeal to the Tax Court in 
 the manner provided under section 271.06. 

    HIST: 1998 c 299 s 26