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    Subdivision 1. General rule. No suit to restrain assessment or collection of a tax, fee, penalty,
or interest, imposed by a law administered by the commissioner, including a declaratory judgment
action, can be maintained in any court by any person except pursuant to the express procedures in
(1) this chapter, (2) chapter 271, (3) chapter 289A, and (4) any other law administered by the
commissioner for contesting the assessment or collection of taxes, fees, penalties, or interest.
    Subd. 2. Facial challenge to constitutionality. An action, otherwise prohibited under
subdivision 1, that asserts a facial challenge to the constitutionality of a tax or fee imposed by
a law administered by the commissioner may be maintained only if it is demonstrated to the
court by clear and convincing evidence that under no circumstances could the commissioner
ultimately prevail and that the taxpayer or fee payer will suffer irreparable harm if the relief
sought is not granted.
History: 2005 c 151 art 1 s 22