{"data":{"id":"us-mn/minn.-stat.-296a.26","jurisdiction":"us-mn","citation":"Minn. Stat. § 296A.26","heading":"JUDICIAL REVIEW; APPEAL TO TAX COURT.","body":"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 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.","path":["EXCISE AND SALES TAXES","CHAPTER 296A. TAX ON PETROLEUM AND OTHER FUELS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/296A.26","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"fe083a19656fa60db0e71802ad4f754c3fa7545da77064a6d0adac9b9e2f89c7","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-296a.25","next":"us-mn/minn.-stat.-296a.27"},"notice":"GroundRules: Original legal text. Not legal advice."}