New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 4 - POSTMARK RULE
- Section 18:2-4.1 - Purpose
- Section 18:2-4.2 - Definitions
- Section 18:2-4.3 - Postmark or mailing date deemed date of filing or payment
- Section 18:2-4.4 - Mailing requirements
- Section 18:2-4.5 - United States postmark
- Section 18:2-4.6 - Metered mail
- Section 18:2-4.7 - Multiple postmarks
- Section 18:2-4.8 - No postmark
- Section 18:2-4.9 - Registered or certified mail deemed prima facie evidence of delivery
- Section 18:2-4.10 - Registration or certification date deemed postmark date
- Section 18:2-4.11 - Foreign postmark
- Section 18:2-4.12 - Weekend and holiday
- Section 18:2-4.13 - Delivery requirement for private delivery service
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