Bill Text: MN SF28 | 2013-2014 | 88th Legislature | Engrossed
Bill Title: Tax court timely filing for appeals from orders modification
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-04-08 - Senate file first reading, referred to Taxes [SF28 Detail]
Download: Minnesota-2013-SF28-Engrossed.html
1.2relating to taxation; tax court; modifying timely filing for appeals from orders;
1.3amending Minnesota Statutes 2012, section 271.06, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 271.06, is amended by adding a
1.6subdivision to read:
1.7 Subd. 2a. Timely mailing treated as timely filing. (a) If, after the period prescribed
1.8by subdivision 2, the original notice of appeal, proof of service upon the commissioner,
1.9and filing fee are delivered by mail in the United States to the Tax Court administrator
1.10or the court administrator of district court acting as court administrator of the Tax Court,
1.11then the date of filing is the date of the United States postmark stamped on the envelope
1.12or other appropriate wrapper in which the notice of appeal, proof of service upon the
1.13commissioner, and filing fee are mailed.
1.14(b) This subdivision applies only if the postmark date falls within the period
1.15prescribed by subdivision 2 and the original notice of appeal, proof of service upon the
1.16commissioner, and filing fee are deposited in the mail in the United States in an envelope
1.17or other appropriate wrapper, postage prepaid, properly addressed to the Tax Court
1.18administrator or the court administrator of district court acting as court administrator of
1.19the Tax Court.
1.20(c) Only the postmark of the United States Postal Service qualifies as proof of
1.21timely mailing under this subdivision. Private postage meters do not qualify as proof of
1.22timely filing under this subdivision. If the original notice of appeal, proof of service
1.23upon the commissioner, and filing fee are sent by United States registered mail, the date
1.24of registration is the postmark date. If the original notice of appeal, proof of service
2.1upon the commissioner, and filing fee are sent by United States certified mail and the
2.2sender's receipt is postmarked by the postal employee to whom the envelope containing
2.3the original notice of appeal, proof of service upon the commissioner, and filing fee is
2.4presented, the date of the United States postmark on the receipt is the postmark date.
2.5(d) A reference in this section to mail in the United States must be treated as
2.6including a reference to any designated delivery service and a reference in this section to
2.7a postmark by the United States Postal Service must be treated as including a reference
2.8to any date recorded or marked by any designated delivery service in accordance with
2.9section 7502(f) of the Internal Revenue Code.
2.10EFFECTIVE DATE.This section is effective for filings delivered by the United
2.11States Postal Service with a postmark date after August 1, 2013.
1.3amending Minnesota Statutes 2012, section 271.06, by adding a subdivision.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 271.06, is amended by adding a
1.6subdivision to read:
1.7 Subd. 2a. Timely mailing treated as timely filing. (a) If, after the period prescribed
1.8by subdivision 2, the original notice of appeal, proof of service upon the commissioner,
1.9and filing fee are delivered by mail in the United States to the Tax Court administrator
1.10or the court administrator of district court acting as court administrator of the Tax Court,
1.11then the date of filing is the date of the United States postmark stamped on the envelope
1.12or other appropriate wrapper in which the notice of appeal, proof of service upon the
1.13commissioner, and filing fee are mailed.
1.14(b) This subdivision applies only if the postmark date falls within the period
1.15prescribed by subdivision 2 and the original notice of appeal, proof of service upon the
1.16commissioner, and filing fee are deposited in the mail in the United States in an envelope
1.17or other appropriate wrapper, postage prepaid, properly addressed to the Tax Court
1.18administrator or the court administrator of district court acting as court administrator of
1.19the Tax Court.
1.20(c) Only the postmark of the United States Postal Service qualifies as proof of
1.21timely mailing under this subdivision. Private postage meters do not qualify as proof of
1.22timely filing under this subdivision. If the original notice of appeal, proof of service
1.23upon the commissioner, and filing fee are sent by United States registered mail, the date
1.24of registration is the postmark date. If the original notice of appeal, proof of service
2.1upon the commissioner, and filing fee are sent by United States certified mail and the
2.2sender's receipt is postmarked by the postal employee to whom the envelope containing
2.3the original notice of appeal, proof of service upon the commissioner, and filing fee is
2.4presented, the date of the United States postmark on the receipt is the postmark date.
2.5(d) A reference in this section to mail in the United States must be treated as
2.6including a reference to any designated delivery service and a reference in this section to
2.7a postmark by the United States Postal Service must be treated as including a reference
2.8to any date recorded or marked by any designated delivery service in accordance with
2.9section 7502(f) of the Internal Revenue Code.
2.10EFFECTIVE DATE.This section is effective for filings delivered by the United
2.11States Postal Service with a postmark date after August 1, 2013.
