HF 212

1st Engrossment - 88th Legislature (2013 - 2014) Posted on 02/22/2013 02:29pm

A bill for an act
relating to taxation; tax court; modifying timely filing for appeals from orders;
amending Minnesota Statutes 2012, section 271.06, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 271.06, is amended by adding a
subdivision to read:

new text begin Subd. 2a. new text end

new text begin Timely mailing treated as timely filing. new text end

new text begin (a) If, after the period prescribed
by subdivision 2, the original notice of appeal, proof of service upon the commissioner,
and filing fee are delivered by mail in the United States to the Tax Court administrator
or the court administrator of district court acting as court administrator of the Tax Court,
then the date of filing is the date of the United States postmark stamped on the envelope
or other appropriate wrapper in which the notice of appeal, proof of service upon the
commissioner, and filing fee are mailed.
new text end

new text begin (b) This subdivision applies only if the postmark date falls within the period
prescribed by subdivision 2 and the original notice of appeal, proof of service upon the
commissioner, and filing fee are deposited in the mail in the United States in an envelope
or other appropriate wrapper, postage prepaid, properly addressed to the Tax Court
administrator or the court administrator of district court acting as court administrator of
the Tax Court.
new text end

new text begin (c) Only the postmark of the United States Postal Service qualifies as proof of
timely mailing under this subdivision. Private postage meters do not qualify as proof of
timely filing under this subdivision. If the original notice of appeal, proof of service
upon the commissioner, and filing fee are sent by United States registered mail, the date
of registration is the postmark date. If the original notice of appeal, proof of service
upon the commissioner, and filing fee are sent by United States certified mail and the
sender's receipt is postmarked by the postal employee to whom the envelope containing
the original notice of appeal, proof of service upon the commissioner, and filing fee is
presented, the date of the United States postmark on the receipt is the postmark date.
new text end

new text begin (d) A reference in this section to mail in the United States must be treated as
including a reference to any designated delivery service and a reference in this section to
a postmark by the United States Postal Service must be treated as including a reference
to any date recorded or marked by any designated delivery service in accordance with
section 7502(f) of the Internal Revenue Code.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for filings delivered by the United
States Postal Service with a postmark date after August 1, 2013.
new text end