622.105 - EVIDENCE OF DATE MAILED.

        622.105  EVIDENCE OF DATE MAILED.         Any report, claim, tax return, statement, or any payment required      or authorized to be filed or made to the state, or any political      subdivision which is transmitted through the United States mail or      mailed but not received by the state or political subdivision or      received and the cancellation mark is illegible, erroneous or      omitted, shall be deemed filed or made and received on the date it      was mailed if the sender establishes by competent evidence that the      report, claim, tax return, statement, or payment was deposited in the      United States mail on or before the date for filing or paying. In the      event of nonreceipt of any such report, tax return, statement, or      payment, the sender shall file a duplicate within thirty days of      receiving written notification of nonreceipt of such report, tax      return, statement, or payment.  Filing of a duplicate within thirty      days of receiving written notification shall be considered to be a      filing made on the date of the original filing.         For the purposes of this section "competent evidence" means      evidence, in addition to the testimony of the sender, sufficient or      adequate to prove that the document was mailed on a specified date      which evidence is credible and of such a nature to reasonably support      the determination that the letter was mailed on a specified date.  
         Section History: Early Form
         [C77, 79, 81, § 622.105]