Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 271 — Tax Court

Section 271.01 — Creation Of Tax Court; Jurisdiction. - Subdivision 1. Membership, appointment, qualifications. There is hereby created a...

Section 271.02 — Officers. - The judges of the Tax Court shall choose a chief...

Section 271.03 — Seal. - The Tax Court shall have a seal, engraved with the...

Section 271.04 — Hearings; Venue. - Subdivision 1. Generally. The Tax Court shall hold hearings and...

Section 271.05 — Power To Review. - The Tax Court shall have power to review and redetermine...

Section 271.06 — Appeals From Orders. - Subdivision 1. Manner. Except as otherwise provided in section 270C.86,...

Section 271.07 — Stenographic Report; Transcript. - Except in the Small Claims Division, the Tax Court shall...

Section 271.08 — Findings Of Fact; Decision, Entry Of Judgment. - Subdivision 1. Written order. The Tax Court, except in Small...

Section 271.09 — Appeals And Reviews. - Subdivision 1. Exclusive remedy. Except as otherwise provided in sections...

Section 271.10 — Review By Supreme Court. - Subdivision 1. Certiorari. A review of any final order of...

Section 271.12 — When Order Effective. - No order for refundment by the commissioner of revenue, the...

Section 271.13 — Power To Compel Attendance Of Witnesses. - The Tax Court and each judge of the Tax Court...

Section 271.15 — Who May Administer Oaths. - Each judge of the Tax Court, the administrator and court...

Section 271.17 — Filing Officers. - The Tax Court administrator and the district court administrators shall...

Section 271.18 — Ex-judges Not To Represent Clients; Exception; Violation. - No judge of the Tax Court, except referees appointed for...

Section 271.19 — Costs And Disbursements. - Upon the determination of any appeal under this chapter before...

Section 271.20 — Decisions Filed Within Three Months. - All questions of fact and law and all matters submitted...

Section 271.21 — Small Claims Division. - Subdivision 1. Division created; judges. There shall be a division...