Section 45 IAC 15-6-3 - Date of filingAuthority: IC 6-8.1-3-3
Affected: IC 6-8.1-6-3
Sec. 3.
(a) If a document which is required to be filed with the department by a prescribed date is mailed through the United States mail, the date displayed on the post office cancellation mark establishes an irrebuttable presumption that the displayed date was the date on which the document was filed. If a document is delivered to the department in any other manner than the United States mail, the department shall stamp the document in such a fashion as to display the date the document is received. This date stamped by the department shall establish an irrebuttable presumption as to the date the document is received.(b) If a document is sent through the United States mail by registered mail, certified mail or certificate of mailing, then such date of registration, certification or certificate shall be conclusive as to the date of filing. Such date as authenticated by the United States post office records shall be conclusive even in the case of a conflicting postmark date.(c) If a document mailed through the United States mail is physically received after the due date without a legibly correct postmark, the person who mailed the document may show the document was mailed on or before the due date by reasonable evidence. Examples of such evidence include, but are not limited to, the following: (1) Testimony of the party.(2) Testimony of disinterested third parties.(3) Evidence and/or testimony from the United States post office.(4) Any other evidence which tends to establish the date of filing.(d) If a document is mailed to, but never received by the department, the person sending the document may produce reasonable evidence to show that the document was mailed on or before the due date. Such evidence as used to show the correct postmark date in 45 IAC 14-6-3(c)[subsection (c)] may also be used to establish the mailing of a document. In addition to showing that the document was deposited in the United States mail on or before the due date, the person must file a duplicate document with the department within thirty (30) days from the date the department sends the person notice that the prescribed documents were not received.Department of State Revenue; 45 IAC 15-6-3; filed Oct 1, 1987, 1:30 pm: 11 IR 541