HF 212

as introduced - 88th Legislature (2013 - 2014) Posted on 01/28/2013 01:45pm

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 If the original notice of appeal,
proof of service upon the commissioner, and filing fee are delivered by United States mail
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 were mailed.
new text end

new text begin 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 were deposited in the United States mail in an envelope or other appropriate
wrapper, first-class 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 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 shall be treated as 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 shall be treated as
the postmark date.
new text end

new text begin A reference in this section to the United States mail shall be treated as including
a reference to any designated delivery service, and any reference in this section to a
postmark by the United States Postal Service shall 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