1.1.................... moves to amend H.F. No. 212 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2012, section 271.06, is amended by adding a
1.4subdivision to read:
1.5    Subd. 2a. Timely mailing treated as timely filing. (a) If, after the period prescribed
1.6by subdivision 2, the original notice of appeal, proof of service upon the commissioner,
1.7and filing fee are delivered by mail in the United States to the Tax Court administrator
1.8or the court administrator of district court acting as court administrator of the Tax Court,
1.9then the date of filing is the date of the United States postmark stamped on the envelope
1.10or other appropriate wrapper in which the notice of appeal, proof of service upon the
1.11commissioner, and filing fee are mailed.
1.12(b) This subdivision applies only if the postmark date falls within the period
1.13prescribed by subdivision 2 and the original notice of appeal, proof of service upon the
1.14commissioner, and filing fee are deposited in the mail in the United States in an envelope
1.15or other appropriate wrapper, postage prepaid, properly addressed to the Tax Court
1.16administrator or the court administrator of district court acting as court administrator of
1.17the Tax Court.
1.18(c) Only the postmark of the United States Postal Service qualifies as proof of
1.19timely mailing under this subdivision. Private postage meters do not qualify as proof of
1.20timely filing under this subdivision. If the original notice of appeal, proof of service
1.21upon the commissioner, and filing fee are sent by United States registered mail, the date
1.22of registration is the postmark date. If the original notice of appeal, proof of service
1.23upon the commissioner, and filing fee are sent by United States certified mail and the
1.24sender's receipt is postmarked by the postal employee to whom the envelope containing
1.25the original notice of appeal, proof of service upon the commissioner, and filing fee is
1.26presented, the date of the United States postmark on the receipt is the postmark date.
2.1(d) A reference in this section to mail in the United States must be treated as
2.2including a reference to any designated delivery service and a reference in this section to
2.3a postmark by the United States Postal Service must be treated as including a reference
2.4to any date recorded or marked by any designated delivery service in accordance with
2.5section 7502(f) of the Internal Revenue Code.
2.6EFFECTIVE DATE.This section is effective for filings delivered by the United
2.7States Postal Service with a postmark date after August 1, 2013."