| (1) |
| (a) |
If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this chapter is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, 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. |
| (b) |
Subsection (1)(a) shall apply only if:
| (i) |
the postmark date falls within the prescribed period or on or before the prescribed date:
| (A) |
for the filing (including any extension granted for such filing) of the return, claim, statement, or other document; or |
| (B) |
for making the payment (including any extension granted for making such payment); and |
|
| (ii) |
the return, claim, statement, or other document, or payment, was, within the time prescribed in Subsection (1)(b)(i), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made. |
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