Section 297F.23 Judicial Review
297F.23 JUDICIAL REVIEW.
In lieu of an administrative appeal under section 270C.35, a 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:
1997 c 106 art 1 s 23; 2007 c 13 art 3 s 19