Section 296A.26 Judicial Review; Appeal to Tax Court
296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT.
In lieu of an administrative appeal under section 270C.35, any person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the date of the notice of the order, appeal to the Tax Court in the manner provided under section 271.06.
History:
1998 c 299 s 26; 2007 c 13 art 3 s 17