2004 Minnesota Statutes

     270.10 Orders; decisions; appeals. 

    Subdivision 1.    In writing.  All orders and decisions 
 of the commissioner of revenue, or any subordinates, respecting 
 any tax, assessment, or other obligation, shall be in writing, 
 filed in the offices of the department.  Any order or decision 
 increasing or decreasing any tax, assessment, or other 
 obligation by a sum exceeding $1,000 on real or personal 
 property, or the net tax capacity thereof, or other obligation 
 relating thereto, the result of which is to increase or decrease 
 the total amount payable including penalties and interest, by a 
 sum exceeding $1,000, and any order or decision increasing or 
 decreasing any other tax by a sum exceeding $1,000 exclusive of 
 penalties and interest, must bear the written signature or 
 facsimile signature of the commissioner or the commissioner's 
 delegate.  The attorney general may appeal from the order on 
 behalf of the state as provided in chapter 271.  Written 
 approval of the commissioner or a delegate shall not be required 
 with respect to the following orders:  (1) orders reducing net 
 tax capacity of property by reason of its classification as a 
 homestead; (2) orders not involving refunds which have the 
 effect only of correcting income and franchise tax assessments 
 to conform to the amounts shown on final returns filed as 
 provided by section 289A.19, subdivisions 1 and 2; and (3) 
 original orders for the refundment of gasoline and special fuel 
 taxes.  

    Subd. 1a.    Notification to taxpayer.  At the same time 
 that notice of the assessment, determination, or order of the 
 commissioner is given to a taxpayer, the taxpayer must be 
 notified in writing of the right to appeal to the Tax Court, and 
 if applicable, to the Small Claims Division.  Except in the case 
 of mathematical or clerical errors, the notice must contain a 
 description of the basis for, including applicable law and other 
 factors considered in the determination, and a listing of the 
 amounts of tax due, interest, additions to tax, and penalties.  
 Failure to provide all the required information does not 
 invalidate the notice for purposes of satisfying statutory 
 notice requirements if the notice contains sufficient 
 information to advise the taxpayer that an assessment, order, or 
 other determination has been made.  The taxpayer may request 
 further clarification within the time provided for appealing the 
 determination.  

    Subd. 2.    Only official actions of county board or other 
 agency acted upon.  No action requiring the recommendation or 
 approval of any county board or other public agency shall be 
 taken by the commissioner of revenue, or any other members of 
 the department, unless such recommendation or approval shall 
 have been made upon official action by such county board or 
 other agency, entered upon the minutes or record of its 
 proceedings as a public record, showing the names of the 
 taxpayers and other persons concerned and the amounts involved, 
 and so certified by the recording officer of such board or 
 agency. 

    Subd. 3. Repealed, 1998 c 371 s 21 

    Subd. 4. Repealed, 1990 c 480 art 2 s 18 

    Subd. 5.    Appeal; payment of order.  Except for orders 
 relating to property tax matters, no collection action may be 
 taken, including the filing of liens under section 270.69, and 
 no late payment penalties may be imposed when a return has been 
 filed for the tax type and period upon which the order is based, 
 if an order of the commissioner is paid: 

    (1) within 60 days after the order has been mailed to the 
 taxpayer; or 

    (2) if an administrative appeal or a Tax Court appeal under 
 chapter 271 is timely filed, within 60 days following final 
 determination of the appeal if the appeal is based upon a 
 constitutional challenge to the tax, and if not, when the 
 decision of the Tax Court is made. 

    HIST: 1939 c 431 art 6 s 9; 1943 c 174 s 1,2; 1943 c 652 s 1; 
 1951 c 611 s 1; 1965 c 102 s 1; 1969 c 97 s 2; 1973 c 582 s 3; 
 1976 c 239 s 85; 1977 c 203 s 6; 1979 c 50 s 27; 1982 c 523 art 
 2 s 4; 1983 c 180 s 2; 1983 c 222 s 1,2; 1986 c 444; 1987 c 268 
 art 14 s 11; art 17 s 3; 1988 c 719 art 5 s 84; 1989 c 324 s 5; 
 1989 c 329 art 13 s 20; 1990 c 480 art 1 s 46; 1990 c 604 art 1 
 s 4; 1994 c 510 art 4 s 1; 1997 c 84 art 6 s 4,5; 2003 c 127 art 
 5 s 2