Minnesota Statutes
Minn. Stat. § 270.07 (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[Repealed]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MS 2004 [Repealed, 2005 c 151 art 1 s 117]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 9
cases, 1945–2018 · leading case: Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988).
Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988). “Both taxpayer and commissioner state that the proper standard to use in reviewing penalty abatements is Minn.Stat. § 270.07, subd. 1 (1986), which provides: “The commissioner may by written order abate, reduce, or refund any penalty or interest imposed by any law relating to…”
Stelzner v. Comm'r of Revenue, 621 N.W.2d 736 (Minn. 2001). “” Minn.Stat. § 270.07, subd. 1(e) (2000). The tax court affirmed the commissioner’s determination of penalties and interest.”
Ramirez v. Minnesota Dep't of Revenue (In Re Ramirez), 266 B.R. 441 (Bankr. D. Minn. 2001). “The MDR’s statutory authority to setoff refunds against existing tax liabilities derives from Minn. Stat. § 270.07 , subd. 5 (1999). 1 Under this statute, “notwithstanding any other provision of law to the contrary,” the MDR may credit- the amount of an overpayment of tax…”
City of Springfield v. Comm'r of Revenue, 380 N.W.2d 802 (Minn. 1986). “On April 16, 1983, the City of Springfield, pursuant to Minn.Stat. § 270.07, subd. 1 (1982), submitted an application for the abatement of property taxes assessed on the clinic for the year 1982.”
Programmed Land, Inc. v. O'CONNOR, 633 N.W.2d 517 (Minn. 2001). “Minn.Stat. § 270.07, subd. 1 (2000). Due process does not require any particular form of process as long as it provides notice and a meaningful opportunity to be heard.”
Phone Recovery Servs., LLC v. Qwest Corp., 919 N.W.2d 315 (Minn. 2018). “In support of this argument, Phone Recovery Services cites to Minn. Stat. § 270.07 (e) (2004), which described the authority of the Commissioner of Revenue to abate a penalty or interest assessment "imposed by any law relating to taxation.”
Klein Bancorporation, Inc. v. Comm'r of Revenue, 581 N.W.2d 863 (Minn. Ct. App. 1998). “If money has been erroneously collected from a taxpayer or other person, the commissioner shall, within the period named in section 289A.”
Minnesota Power & L. Co. v. Pers. Prop. Tax, Etc., 182 N.W.2d 685 (Minn. 1970). “Nor did the commissioner avail himself of the alternative of seeking an attorney general’s opinion, which he might do under § 270.07, subd. 1. That provision, so far as material, reads: “* * * The commissioner may refer any question that may arise in reference to the true…”
Fairmont Cmty. Hosp. Assn. Inc. v. State, 21 N.W.2d 243 (Minn. 1945). “Said proceedings were brought pursuant to § 270.07 (§ 1983), which provides: “The commissioner of taxation * * * shall have power to grant such reduction or abatement of assessed valuations or taxes * * * as he may deem just and equitable, * * *.”
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