Minn. R. agency 187, ch. 8610, pt. 8610.0100
Current through Register Vol. 49, No. 25, December 16, 2024
The parties may stipulate to any or all questions of fact involved in the appeal or petition. Any written stipulation of fact must be filed with the tax court. Any oral stipulation of fact must be placed on the record.
Minn. R. agency 187, ch. 8610, pt. 8610.0100
Statutory Authority: MS s 271.06