MN HF212

Adds subdivision 2a to Minnesota Statutes section 271.06 establishing that mailed Tax Court appeals are considered timely filed if postmarked within the deadline period, regardless of actual receipt date.

Requires the original notice of appeal, proof of service to the commissioner, and filing fee to be mailed with proper postage to the Tax Court administrator or district court administrator in a postage-prepaid envelope.

Specifies that only United States Postal Service postmarks qualify as proof of timely mailing, with registered mail registration dates and certified mail receipt postmarks also acceptable as postmark dates.

Includes designated delivery services as equivalent to U.S. Mail under Internal Revenue Code section 7502(f), treating their date markings the same as USPS postmarks.

Effective for appeals with postmark dates after August 1, 2013.