Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 00 - General Administration
Part 7 - Filing Deadlines: Weekends, Holidays and Mailings (280-RICR-20-00-7)
Section 280-RICR-20-00-7.7 - Mailing
Current through September 18, 2024
A. Proof of Timely Mailing: If a document is sent by United States mail and is received by the Tax Administrator after the due date for filing, the date on which the document was dated by the post office is deemed to be the date of receipt. It is timely filed only if both of the following are true:
B. If a document is delivered by a private delivery service whose services have been deemed the equivalent of certified or registered mail by the Internal Revenue Service and is received by the Tax Administrator after the due date for filing, the date on which the document was dated by the private delivery service is deemed to be the date of receipt.
C. Registration or Certification as Proof
If a document is sent by United States mail, either registered or certified, or by a private delivery service whose services have been deemed the equivalent of certified or registered mail by the Internal Revenue Service, the registration or certification is prima facie evidence that the document was delivered to the Division of Taxation or person to whom the document was addressed.
