Minn. Stat. » CHAPTER 289A. ADMINISTRATION AND COMPLIANCE
Minnesota Statutes

Minn. Stat. § 289A.65 (2026)

[Repealed]

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[Repealed, 2005 c 151 art 1 s 117]

Notes of Decisions
Cited in 6 cases, 1994–2006 · leading case: In Re Eveleth Mines, Inc., 312 B.R. 634 (Bankr. D. Minn. 2004).
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In Re Eveleth Mines, Inc., 312 B.R. 634 (Bankr. D. Minn. 2004). · cites it 6× “” Minn.Stat. § 289A.65, subd. 1. By its very nature, this “reconsideration” goes only to the matters actually addressed in the making of the assessment.”
Gonzales v. Comm'r of Revenue, 706 N.W.2d 909 (Minn. 2005). · cites it 2× “37 (2004) and Minn.Stat. § 289A.65, subd. 8 (2004), finding Gonzales liable for $13,985.”
Piney Ridge Lodge, Inc. v. Comm'r of Revenue, 718 N.W.2d 861 (Minn. 2006). · cites it 2× “At the time the Notice of Change in Tax was sent to Piney Ridge, the Department of Revenue administrative review provisions were codified at Minn.Stat. § 289A.65 (2002); the review provisions were recodified as part of a 2005 code-simplification effort, at Minn.”
Klein Bancorporation, Inc. v. Comm'r of Revenue, 581 N.W.2d 863 (Minn. Ct. App. 1998). · cites it 2× “7 provides, in relevant part: (a) If the taxpayer is notified by the commissioner that the refund claim is denied in whole or in part, the taxpayer may: (1) file an administrative appeal as provided in section 289A.65, or an appeal with the tax court, within 60 days after…”
Baertsch v. Minnesota Dep't of Revenue, 518 N.W.2d 21 (Minn. 1994). · cites it 2× “They argue that “appeals,” under Minn.Stat. § 289A.65, subd. 1, are those cases in which taxpayers wish to challenge “an order assessing tax, a denial of a request for abatement of penalty, or denial of a claim for refund,” and therefore in this case they are not pursuing an…”
Bisciglia v. Lee, 370 F. Supp. 2d 874 (D. Minnesota 2005). · cites it 2× “Minn.Stat. § 289A.65, subd. 1 (2004). In the state judicial system, the Minnesota Tax Court has jurisdiction over appeals from any order of the Commissioner.”
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