Minnesota Statutes 271.03 – Seal
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The Tax Court shall have a seal, engraved with the words, “State of Minnesota, Tax Court.” Such seal may be used to authenticate the official acts of the Tax Court or any judge thereof, but failure to use the seal shall not invalidate any such act.
Terms Used In Minnesota Statutes 271.03
- seal: includes an impression thereof upon the paper alone, as well as an impression on a wafer, wax, or other substance thereto attached. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44