Minnesota – U.S. Postmark Considered Proof of Timely Filing

SALT Report 2448 – The Minnesota Legislature enacted legislation that clarifies the requirements for filing an appeal with the Tax Court. The Bill states that a U.S. Postal Service postmark will be considered proof that an appeal to the Minnesota Tax Court was timely filed, so long as the postmark date falls within the time period allowed to file the appeal.

In addition, a timely filed appeal must include the original notice of appeal, proof of service to the Commissioner of Revenue, and the filing fee. The envelope in which these items are sent must be postage paid and properly addressed to the Tax Court administrator or the court administrator of a district court. Failure to meet these conditions will result in the appeal not being timely filed.

Additional provisions include:

  • That only a U.S. Postal Service postmark will qualify as proof that the appeal was timely mailed,
  • That if the original notice of appeal, proof of service upon the commissioner, and the filing fee are sent by U.S. registered mail, the date of registration will be considered the postmark date,
  • That if the original notice of appeal, proof of service upon the commissioner, and the filing fee are sent by U.S. certified mail and the sender’s receipt is postmarked by the postal employee, the postmark on the receipt qualifies as the postmark date, and
  • Privately owned postage meters do not qualify as proof of timely filing

The provisions in this Bill are effective August 1, 2013.

For Further Information

Minnesota State Legislature – HF 19, Laws 2013