1997 Minnesota Statutes

     297E.15 Administrative review. 

    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 a denial of a claim for refund of money paid to the 
 commissioner under provisions, assessments, or orders under this 
 chapter by filing an administrative appeal as provided in 
 subdivision 4.  A taxpayer cannot obtain reconsideration if the 
 action taken by the commissioner of revenue is the outcome of an 
 administrative appeal.  

    Subd. 2.    Appeal by taxpayer.  A taxpayer who wishes 
 to seek administrative review shall follow the procedure in 
 subdivision 4.  

    Subd. 3.    Notice date.  For purposes of this section, 
 "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 of revenue.  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.  If 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 of not more than 30 days from the expiration of the 60 
 days from the notice date.  

    Subd. 6.    Automatic extension of statute of limitations. 
  Notwithstanding any statute of limitations to the contrary, 
 if the commissioner has made a determination and the taxpayer 
 has authority to file an administrative appeal, the period 
 during which the commissioner can make further assessments or 
 other determinations does not expire before:  

    (1) 90 days after the notice date if no protest is filed 
 under subdivision 4; or 

    (2) 90 days after the commissioner notifies the taxpayer of 
 the determination on the appeal.  

    Subd. 7.    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. 8.    Agreement determining tax liability.  If it 
 appears to be in the best interests of the state, the 
 commissioner may settle 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.  An agreement must be filed in the office of the 
 commissioner.  

    Subd. 9.    Appeal of an administrative appeal.  
 Following the determination or settlement of an appeal, the 
 commissioner must issue an order reflecting that disposition.  
 Except in the case of an agreement determining tax under this 
 section, the order is appealable to the Minnesota tax court 
 under section 271.06.  

    Subd. 10.    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. 11.    Exemption from administrative procedure act. 
  This section is not subject to chapter 14. 

    HIST: 1994 c 633 art 2 s 16