Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 3 - Public Policy
Part 5 - FILING AND MAILING OF DOCUMENTS
Section 710:1-3-32 - Documentation to avoid risk of untimeliness
Universal Citation: OK Admin Code 710:1-3-32
Current through Vol. 42, No. 1, September 16, 2024
(a) If a document is sent by United States Registered Mail or by a delivery service designated in OAC710:1-3-33, the date of registration of the document shall be treated as the postmark date.
(b) If a document is sent by United States Certified Mail or by a delivery service designated in OAC710:1-3-33, and the sender's receipt is dated by the service's employee, the date on the receipt shall be treated as the postmark date of the document.
Amended at 22 Ok Reg 1513, eff 6-11-05
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