New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 2 - GENERAL POLICIES AND PROCEDURES
Subchapter 4 - POSTMARK RULE
Section 18:2-4.4 - Mailing requirements
Universal Citation: NJ Admin Code 18:2-4.4
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Documents and/or payments shall not be considered to be timely filed or timely paid unless mailed in accordance with all of the following requirements:
1. The documents or payment must be contained in
an envelope or other appropriate wrapper properly addressed to the address
designated by the Division of Taxation.
2. The envelope or wrapper containing the document
or payment must be deposited in the mail of the United States within the prescribed
period on or before the prescribed date with sufficient postage prepaid. For this
purpose, such document or payment is considered to be deposited in the mail of the
United States when it is deposited with the domestic mail service of the United
States Postal Service. The domestic mail service of the United States Postal
Services includes mail transmitted within, among, and between the United States, its
territories and possessions, and Army Air Force (APO) and Navy (FPO) post offices.
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