297F.23 JUDICIAL REVIEW.
In lieu of an administrative appeal under section
, a 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
History: 1997 c 106 art 1 s 23; 2007 c 13 art 3 s 19