Minnesota Statutes

Minn. Stat. § 271.061 (2026)

[Repealed]

✓ current as of May 2026

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MS 1988 [Repealed, 1989 c 324 s 29]

Notes of Decisions

Cited in 2 cases, 1988–1992 · leading case: Cambridge State Bank v. James, 480 N.W.2d 647 (Minn. 1992).

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Cambridge State Bank v. James, 480 N.W.2d 647 (Minn. 1992). · cites it 2× “14, § 12 (codified at Minn.Stat. § 271.061 (1987 Supp.)) (repealed 1989).”

Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988). · cites it 2× “See also Minn.Stat. § 271.061 (Supp.1987). Adopting taxpayer’s reading of the statute would render meaningless other statutory due dates for tax payments as all disputed taxes would not be due until an appeal was taken.”

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