§ 44-1-28 - Mailing as timely tax filing and payment.
SECTION 44-1-28
§ 44-1-28 Mailing as timely tax filing andpayment. – (a) Generally. Any report, claim, tax return, statement, or otherdocument required or authorized to be filed with or any payment made to thestate or to any political subdivision of the state which is:
(1) Transmitted through the United States mail, is deemedfiled and received by the state or political subdivision on the date shown bythe post office cancellation mark stamped upon the envelope or otherappropriate wrapper containing it;
(2) Mailed but not received by the state or politicalsubdivision or where received and the cancellation mark is illegible,erroneous, or omitted, is deemed filed and received on the date it was mailedif the sender establishes by competent evidence that the report, claim, taxreturn, statement, remittance, or other document was deposited in the UnitedStates mail on or before the date due for filing; and in cases of thenon-receipt of a report, tax return, statement, remittance, or other documentrequired by law to be filed, the sender files with the state or politicalsubdivision a duplicate within thirty (30) days after written notification isgiven to the sender by the state or political subdivision of its non-receipt ofthe report, tax return, statement, remittance, or other document.
(b) Registered or certified mail; Certificate ofmailing. If any report, claim, tax return, statement, remittance, or otherdocument is sent by United States registered mail, certified mail, orcertificate of mailing, a record authenticated by the United States post officeof the registration, certification, or certificate is considered competentevidence that the report, claim, tax return, statement, remittance, or otherdocument was mailed, and the date of registration, certification, orcertificate is deemed the postmarked date.
(c) Saturdays, Sundays and legal holidays. If the datefor filing any report, claim, tax return, statement, remittance, or otherdocument falls upon a Saturday, Sunday, or legal holiday, the filing isconsidered timely if performed on the next business day.