{"data":{"id":"us-mn/minn.-stat.-271.05","jurisdiction":"us-mn","citation":"Minn. Stat. § 271.05","heading":"POWER TO REVIEW.","body":"The Tax Court shall have power to review and redetermine orders or decisions of the commissioner of revenue upon appeal therefrom in the cases authorized by law.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 271. TAX COURT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/271.05","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"374a26392e01e42a336421867ae124269eb366eb02e81cac60c913410d66a61a","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-271.04","next":"us-mn/minn.-stat.-271.06"},"notice":"GroundRules: Original legal text. Not legal advice."}