Documents and payments required or permitted by this chapter that are filed by mail
are on time if they are mailed in a properly addressed envelope, if the postage is
paid, if the envelope is postmarked before midnight of the due date and if the department
or the person that the department designates receives them no later than 5 days after
the due date. Documents and payments that are not mailed are timely if they are received on or
before the due date by the department or at the destination that the department prescribes.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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