Section 297G.20 — Contraband.

297G.20 CONTRABAND. Subdivision 1. Contraband defined. The following are declared to be contraband and therefore subject to civil and criminal penalties and seizure under this chapter: (1) All distilled spirits, wine, and fermented malt beverages possessed or held with intent to sell without payment of an excise tax. (2) All distilled spirits, wine, and fermented […]

Section 297G.22 — Judicial Review.

297G.22 JUDICIAL REVIEW. In lieu of an administrative appeal under this chapter, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes […]