Sec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
Sec. 12-39aa. Tax returns, claims, statements or other documents concerning
state taxes. When deemed received. (a)(1) If any return, claim, statement, or other
document required to be filed with or any payment required to be made to the Department
of Revenue Services within a prescribed period on or before a prescribed date under
authority of any provision of the general statutes is, after such period or such date,
delivered by United States mail to the Department of Revenue Services, the date of the
United States postmark stamped on the cover in which such return, claim, statement,
or other document, or payment, is mailed shall be deemed to be the date of delivery or
the date of payment, as the case may be, provided the return, claim, statement, or other
document, or payment, was deposited in the mail in the United States in an envelope
or other appropriate wrapper, with sufficient postage prepaid properly addressed to the
Department of Revenue Services and the postmark was made by the United States Postal
Service.
(2) If the postmark is illegible, omitted or purported to be erroneous, the person
who is required to file the return, claim, statement, or other document, or to make the
payment, shall bear the burden of proving by competent evidence that such return, claim,
statement, or other document or payment was deposited in the mail in the United States
on or before the due date for filing, or payment.
(3) If the return, claim, statement or other document or payment, is sent by United
States registered mail, it shall be deemed to have a postmark date that is the date of
registration, and, if sent by United States certified mail, it shall be deemed to have
a postmark date that is the date that the sender's receipt is postmarked by the postal
employee.
(b) Unless it is otherwise determined by the commissioner to be inadequate for the
needs of the state, (1) any reference in subsection (a) of this section to the United States
mail shall be treated as including a reference to any delivery service designated by the
Secretary of the Treasury of the United States pursuant to Section 7502 of the Internal
Revenue Code of 1986, or any subsequent corresponding internal revenue code of the
United States, as from time to time amended, (2) any reference in subsection (a) of
this section to a postmark made by the United States Postal Service shall be treated as
including a reference to any date recorded or marked in the manner described in said
Section 7502 of said Internal Revenue Code by a designated delivery service, and (3)
any equivalent of registered or certified mail designated by the Secretary of the Treasury
of the United States pursuant to said Section 7502 of said Internal Revenue Code shall
be included within the meaning of registered or certified mail as used in subsection (a)
of this section.
(P.A. 93-74, S. 51, 67; P.A. 99-48, S. 1, 10.)
History: P.A. 93-74 effective May 19, 1993, and applicable to taxable years commencing on and after January 1, 1993;
P.A. 99-48 added Subsec. (b) to provide for the acceptance of postmarks made by non-U.S. postal service carriers where
U.S. postmarks are referenced, designated existing provisions as Subsec. (a) and amended Subsec. (a) to make technical
and numbering changes, effective May 27, 1999, and applicable to returns, claims, statements or other documents required
to be filed with, or payments required to be made to, the Department of Revenue Services on or after October 1, 1999.