Current through Register Vol. XLI, No. 40, October 4, 2024
Section 121-1-4 - Timely filing4.1. General. -- Any petition, statement or other document required to be filed within a prescribed period, or on or before a prescribed date, is timely filed if it is delivered in person on or before the due date to the office of tax appeals at its office during normal business hours.4.2. Timely deposited in U.S. mail or with other private carrier. Any petition, statement or other document required to be filed within a prescribed period, or on or before a prescribed date, that is delivered by the United States mail or other private carrier to the office of tax appeals is timely filed if the item being sent has a mark (postmark or otherwise) showing the date the item was sent stamped on the envelope that is within the prescribed period or on or before the prescribed date for filing, and the envelope was deposited in the United States mail, or with the private carrier, postage prepaid, and properly addressed to the office of tax appeals.4.3. Registered or certified mail. If the document is sent by U.S. registered mail, the date of registration of the document shall be treated as the postmark date. If the document is sent by U.S. certified mail, and the sender's receipt is postmarked by the postal employee to whom the document is presented, the date of the U.S. postmark on the receipt shall be treated as the postmark date of the document. Accordingly, the risk that the document will not be postmarked on the day that it is deposited in the mail may be eliminated by the use of registered or certified mail.