Title Minnesota Statutes, Minnesota Statutes

271.05 POWER TO REVIEW. 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. History: (2362-14) 1939 c 431 art 6 s 14; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 197…

271.06 APPEALS FROM ORDERS. § Subdivision 1.Manner. Except as otherwise provided in section 270C.86, or any other law, an appeal to the Tax Court may be taken, in the manner herein provided, from any official order of the commissioner of revenue respecting any tax, fee, or assess…

271.07 STENOGRAPHIC REPORT; TRANSCRIPT. Except in the Small Claims Division, the Tax Court shall provide for a verbatim stenographic report of all proceedings had before it upon appeals, as required by the laws relating to proceedings in district court. The cost of the stenograph…

271.08 FINDINGS OF FACT; DECISION, ENTRY OF JUDGMENT. § Subdivision 1.Written order. The Tax Court, except in Small Claims Division, shall determine every appeal by written order containing findings of fact and the decision of the Tax Court. A memorandum of the grounds of the dec…

271.09 APPEALS AND REVIEWS. § Subdivision 1.Exclusive remedy. Except as otherwise provided in sections 270C.86, and 271.01, subdivision 5, unless an appeal is taken to the district court, the right of appeal herein provided shall be the exclusive remedy for reviewing the action o…

271.10 REVIEW BY SUPREME COURT. § Subdivision 1.Certiorari. A review of any final order of the Tax Court may be had upon certiorari by the supreme court upon petition of any party to the proceedings before the Tax Court. Such review may be had on the ground that the Tax Court was…

271.12 WHEN ORDER EFFECTIVE. No order for refundment by the commissioner of revenue, the appropriate unit of government, or the Tax Court shall take effect until the time for appeal therefrom or review thereof by all parties entitled thereto has expired. Otherwise every order of …

271.13 POWER TO COMPEL ATTENDANCE OF WITNESSES. The Tax Court and each judge of the Tax Court shall, respectively, have power to subpoena and compel the attendance of witnesses and the production of books, records, papers, and documents at any hearing or investigation at any plac…

271.15 WHO MAY ADMINISTER OATHS. Each judge of the Tax Court, the administrator and court administrators of the Tax Court, and all other officers and employees of the Tax Court shall, respectively, have power to administer oaths and to take and certify acknowledgments so far as t…

271.17 FILING OFFICERS. The Tax Court administrator and the district court administrators shall be the filing officers and custodians of the books, files, and records of the Tax Court. The administrator and clerks, and their deputies shall have power to certify and authenticate c…

271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION. No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any cla…

271.19 COSTS AND DISBURSEMENTS. Upon the determination of any appeal under this chapter before the Tax Court, or of any review hereunder by the supreme court, the costs and disbursements shall be taxed and allowed in favor of the prevailing party and against the losing party as i…

271.20 DECISIONS FILED WITHIN THREE MONTHS. All questions of fact and law and all matters submitted to the judges of the Tax Court shall be disposed of and their decision filed with the court administrator of the Tax Court within three months after such submission, unless sicknes…

271.21 SMALL CLAIMS DIVISION. § Subdivision 1.Division created; judges. There shall be a division of the Tax Court known as the Small Claims Division. The judges of the Tax Court shall sit as judges of the Small Claims Division. Each judge shall have authority to hear and decide …