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    Subdivision 1. Taxpayer right to reconsideration. A taxpayer may obtain reconsideration
by the commissioner of an order assessing tax, a denial of a request for abatement of penalty or
interest imposed by a law administered by the commissioner, or a denial of a claim for refund by
filing an administrative appeal under subdivision 4. A taxpayer cannot obtain reconsideration
under this section if the action taken by the commissioner is the outcome of an administrative
    Subd. 2. Appeal by taxpayer. A taxpayer who wishes to seek administrative review must
follow the procedures in subdivision 4.
    Subd. 3. Notice date. For purposes of this section, the term "notice date" means the date of
the order adjusting the tax or order denying a request for abatement, or, in the case of a denied
refund, the date of the notice of denial.
    Subd. 4. Time and content for administrative appeal. Within 60 days after the notice
date, the taxpayer must file a written appeal with the commissioner. The appeal need not be in
any particular form but must contain the following information:
(1) name and address of the taxpayer;
(2) if a corporation, the state of incorporation of the taxpayer, and the principal place of
business of the corporation;
(3) the Minnesota identification number or Social Security number of the taxpayer;
(4) the type of tax involved;
(5) the date;
(6) the tax years or periods involved and the amount of tax involved for each year or period;
(7) the findings in the notice that the taxpayer disputes;
(8) a summary statement that the taxpayer relies on for each exception; and
(9) the taxpayer's signature or signature of the taxpayer's duly authorized agent.
    Subd. 5. Extensions. When requested in writing and within the time allowed for filing an
administrative appeal, the commissioner may extend the time for filing an appeal for a period not
more than 30 days from the expiration of the 60 days from the notice date.
    Subd. 6. Determination of appeal. On the basis of applicable law and available information,
the commissioner shall determine the validity, if any, in whole or part of the appeal and notify the
taxpayer of the decision. This notice must be in writing and contain the basis for the determination.
    Subd. 7. Agreement determining tax liability. When it appears to be in the best interests
of the state, the commissioner may settle any taxes, penalties, or interest that the commissioner
has under consideration by virtue of an appeal filed under this section. An agreement must be
in writing and signed by the commissioner and the taxpayer, or the taxpayer's representative
authorized by the taxpayer to enter into an agreement. The agreement shall be final and conclusive
and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the
case shall not be reopened as to the matters agreed upon.
    Subd. 8. Order and appeal of an administrative determination. Following the
determination of an appeal and notwithstanding any period of limitations for making assessments
or other determinations to the contrary, the commissioner must issue an order reflecting that
disposition. If the statute of limitations for making assessments or other determinations would
have expired before the issuance of this order, except for this section, the order is limited to issues
or matters contained in the appealed determination. The order is appealable to the Minnesota Tax
Court under section 271.06.
    Subd. 9. Appeal where no determination. If the commissioner does not make a
determination within six months of the filing of an administrative appeal, the taxpayer may
elect to appeal to Tax Court.
    Subd. 10. Exemption from Administrative Procedure Act. This section is not subject to
chapter 14.
History: 2005 c 151 art 1 s 41

Official Publication of the State of Minnesota
Revisor of Statutes