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MN SF28
Bill
Status
4/8/2013
Primary Sponsor
Scott Newman
Click for details
AI Summary
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Adds new subdivision 2a to Minnesota Statutes section 271.06 regarding timely filing of Tax Court appeals from orders.
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Allows appeals mailed after the prescribed filing deadline to be considered timely if postmarked within the deadline period, with filing date based on the U.S. postmark date.
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Requires appeals to include original notice of appeal, proof of service upon the commissioner, and filing fee in a properly addressed, postage-prepaid envelope.
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Limits postmark eligibility to U.S. Postal Service markings and registered or certified mail; excludes private postage meters as proof of timely filing.
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Takes effect for all filings with a postmark date after August 1, 2013.
Legislative Description
Tax court timely filing for appeals from orders modification
Last Action
Senate file first reading, referred to Taxes
4/8/2013