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270.076 APPEAL.
    Subdivision 1. Appeal. Any airline company against which a tax has been imposed under
sections 270.071 to 270.079 shall have the right to appeal within 60 days from the date of notice
of the levy of the tax to the Tax Court in the manner provided by law.
    Subd. 2. Payment of tax under appeal. In case of appeal from the assessment and levy
of the tax, the airline company shall currently pay when due 90 percent of the tax unless the
payment is waived or otherwise adjusted by an order of the court. If the final determination
of the litigation should result in sustaining the assessment and levy or in the finding that the
amount paid by the airline company is insufficient, the difference between the amount paid and
the amount which should have been paid shall be decreed delinquent taxes subject to interest,
as hereinabove provided. If the final determination of the Tax Court or the Supreme Court
shall result in increasing any assessment above that which was made final by the order of the
commissioner from which the appeal is taken, then the taxes on such increased assessment shall
be delinquent 30 days after notice of the amount of the increased tax shall have been given
to the airline company by the commissioner.
History: 1945 c 418 s 8; 1965 c 698 s 3; 1975 c 377 s 4; 1976 c 134 s 78; 1977 c 307 s
29; 1978 c 767 s 5; 1985 c 300 s 1

Official Publication of the State of Minnesota
Revisor of Statutes