1997 Minnesota Statutes

     289A.43 Prohibition of suits to restrain assessment or 
  collection. 

    Except for the express procedures in this chapter, chapters 
 270 and 271, and any other tax statutes for contesting the 
 assessment or collection of taxes, penalties, or interest 
 administered by the commissioner of revenue, and except for an 
 action challenging the constitutionality of a tax statute on its 
 face, if it is demonstrated to the court by clear and convincing 
 evidence that under no circumstances would the commissioner 
 ultimately prevail and that the taxpayer will suffer irreparable 
 harm if the relief sought is not granted, no suit to restrain 
 assessment or collection, including a declaratory judgment 
 action, can be maintained in any court by any person.  

    HIST: 1992 c 511 art 7 s 11; 1995 c 264 art 14 s 1