In lieu of an administrative appeal under this chapter, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.
1997 c 179 art 1 s 22; 1Sp2017 c 1 art 16 s 43
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297G — Liquor Taxation
Section 297G.01 — Definitions.
Section 297G.02 — Administration.
Section 297G.03 — Distilled Spirits And Wine; Rate Of Tax.
Section 297G.031 — Farm Winery.
Section 297G.032 — Microdistilleries.
Section 297G.04 — Fermented Malt Beverages; Rate Of Tax.
Section 297G.05 — Use Tax; Rate Of Tax.
Section 297G.06 — Tax As Personal Debt.
Section 297G.07 — Exemptions From Tax.
Section 297G.08 — Sales To Indian Tribes.
Section 297G.09 — Returns; Payment Of Tax.
Section 297G.10 — Deposit Of Proceeds.
Section 297G.11 — Informational Reports.
Section 297G.13 — Inspection Rights.
Section 297G.14 — Physical Inventory.
Section 297G.16 — Statutes Of Limitations.
Section 297G.18 — Civil Penalties.