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S.F. No. 28 - Tax Court Postmark Rule (Author's Amendment)
 
Author: Senator Scott J. Newman
 
Prepared By:
 
Date: February 5, 2013



 

            This bill establishes rules for determining the timeliness of the filing of appeals with the Tax Court.  It is in response to a 2009 decision of the Minnesota Supreme Court holding that the Tax Court must receive filings by the due date and a file that is postmarked but not received before the deadline is not timely. 

            In addition to including a postmark stamp from the United States Postal Service, provisions are including addressing other types of delivery services.  If another service is used, the date recorded or marked by the delivery service in accordance with the Internal Revenue Code would control.

 
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