Minnesota Tax Court Adopts Regulations on Tax Court Procedure, Appeal Time Extension, E-File, E-Service

The Minnesota Tax Court Oct. 23 adopted regulations on the tax court’s procedure, extension of time to appeal, E-file, and E-service rules, for corporate income, individual income, trust income, property, estate, excise, and sales and use tax purposes. The rules include measures: 1) defining relevant terms, including “e-filing system” and “electronic means;" 2) providing that a request for an extension of time to appeal from an order of the commissioner of revenue must be made to the tax court either by telephone, by email, or by mail; 3) conforming the rules to and maintaining uniformity with procedures of Minnesota district ...