297F.23 JUDICIAL REVIEW.

In lieu of an administrative appeal under section 270C.35 , 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 of this section, “notice date” means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest.