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296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.
In lieu of an administrative appeal under section 270C.35, 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.
History: 1998 c 299 s 26; 2007 c 13 art 3 s 17