Arkansas Code Title 26. Taxation § 26-18-105. Delivery by United States mail--Postmark--Date of delivery

(a)(1) If any return, claim, statement, or other document required to be filed within a prescribed period or on or before a prescribed date under any state tax law is, after that period or date, delivered by the United States mail to the Secretary of the Department of Finance and Administration or to the Tax Appeals Commission, the date of the United States postmark stamped on the cover of the return, claim, statement, or other document shall be deemed to be the date of delivery.

(2) Only the postmark of the United States Postal Service, rather than those of private postage meters, shall qualify for the provisions of this section.