Okla. Admin. Code § 710:1-3-31

Current through Vol. 42, No. 4, November 1, 2024

Section 710:1-3-31 - Sender assumes risk of untimeliness of mail

(a) The sender who relies upon the applicability of the definition of timely filing in 710:1-3-30 by mailing a claim, statement, or other document, assumes the risk that the postmark will bear a date, on or before the last date or day, of the period prescribed for filing the document.

(b) If the postmark on the envelope or wrapper is not legible or the envelope is unavailable, the person who is required to file the document has the burden of proving when the postmark was made or when the claim, statement, or other document was placed for delivery with a designated delivery service. [See:OAC710:1-3-33 ]

Okla. Admin. Code § 710:1-3-31

Amended at 22 Ok Reg 1513, eff 6-11-05