Minnesota Statutes

Minn. Stat. § 270.0603 (2026)

[Repealed]

✓ current as of May 2026
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MS 2004 [Repealed, 2005 c 151 art 1 s 117]

Notes of Decisions
Cited in 4 cases, 2005–2016 · leading case: Beardsley v. Garcia, 753 N.W.2d 735 (Minn. 2008).
Beardsley v. Garcia, 753 N.W.2d 735 (Minn. 2008). · cites it 6× “Minnesota Statutes § 270.0603, subds. 1(3), 3 (2004), required the Commissioner of Revenue to provide a statement explaining the procedures for filing refund claims to a taxpayer "contacted with respect to the determination or collection of a tax," and it was undisputed that the…”
Mbna Am. Bank, Na v. Com'r of Revenue, 694 N.W.2d 778 (Minn. 2005). · cites it 8× “” Minn. Stat. § 270.0603 , subd. 3 (2004). Subdivision 1 requires that the statement provide the following information: (1) the rights and obligations of the Department of Revenue and the taxpayer during an audit; (2) the procedures by which a taxpayer may appeal an adverse…”
STRIB IV, LLC fka Richard T. Burke I, LLC, Relator v. Cnty. of Hennepin, 886 N.W.2d 821 (Minn. 2016). · cites it 2× “1(a) (2004), and the Minnesota Taxpayers’ Bill of Rights, Minn.Stat. § 270.0603, subd. 1 (2004). The former statute authorized the Commissioner of Revenue to issue a tax assessment order.”
Byers v. Comm'r of Revenue, 741 N.W.2d 101 (Minn. 2007). · cites it 2× “Byers also introduced a claim based on the Commissioner’s failure to furnish a notice of the procedure for filing refund claims and taxpayer complaints as required by Minn.Stat. § 270.0603, subd. 3 (2004), now Minn.”
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