Minn. Stat. » CHAPTER 271. TAX COURT
Minnesota Statutes

Minn. Stat. § 271.05 (2026)

Power To Review

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 6 cases, 1984–2019 · leading case: Schober v. Comm'r of Revenue, 853 N.W.2d 102 (Minn. 2013).
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Schober v. Comm'r of Revenue, 853 N.W.2d 102 (Minn. 2013). · cites it 4× “” Minn.Stat. § 271.05 (2012) (emphasis added).”
Nagaraja v. Comm'r of Revenue, 352 N.W.2d 373 (Minn. 1984). · cites it 2× “5 (1982), however, vests the Tax Court' with statewide jurisdiction to be "the sole, exclusive, and final authority for the hearing and determination of all questions of law and fact arising under the tax laws of the state * * Id.”
Michael & Jean Antonello v. Comm'r of Revenue, Relator., 884 N.W.2d 640 (Minn. 2016). · cites it 2× “Minn.Stat. § 271.05. The question presented by this appeal is whether the tax-court-was required to consider the-evidence of the Commissioner’s computational error simply because it was offered to the tax.”
Conga Corp., d/b/a Conga Latin Bistro v. Comm'r of Revenue, Relator., 868 N.W.2d 41 (Minn. 2015). · cites it 2× “” Minn.Stat. § 271.05 (2014). The procedure for appeals to the tax court from any official order or assessment of the Commissioner of Revenue or any matter pertaining thereto is governed by Minn.”
Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988). · cites it 4× “07, subdivision 1 precluding appeal, but found it had been given specific statutory authority to review the commissioner’s orders by Minn.Stat. § 271.05 (1986), which provides: “The tax court shall have power to review and redetermine orders or decisions of the commissioner of…”
Comm'r of Revenue v. Enbridge Energy, LP, 923 N.W.2d 17 (Minn. 2019). · cites it 2× “See Minn. Stat. § 271.05 (2018) (giving the tax court the "power to review and redetermine orders or decisions of the [C]ommissioner").”
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