TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 1813. Timely Mailing Treated as Timely Filing and Paying. (a) General Rule. (1) Date Of Delivery. If any return, claim, statement, or other document required to be filed, or any payment req uired to be made, within a prescribed period or on or before a prescribed date under authority of any provision of the Commonwealth tax laws i s, after such period or such date, delivered by United States mail to the agency, officer, or office with w hich such return, claim , statement, or other document is required to be filed, or to which su ch payment is required to be made, the date of the United States postmark stamped on the cover in which such return, clai m, statement, or othe r document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be. (2) Mailing Requirements. This subsection shall apply only if: (A) The postmark date f alls within the prescribed pe riod or on or before the prescribed date: (i) For the filing (includi ng any extension granted fo r such filing) of the return, claim, statement, or other document, or (ii) For making the pa yment (includin g an y extension granted f or making such payment), and (B) The retur n, clai m, st atement, or ot her document, or pay ment was, within the time prescribed in subparagraph (A), deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made. (b) Postmarks. This section shall apply in the case of postm arks not m ade by the United States Postal Service onl y if and to the extent provided by regulations prescribed by the Secretary. (c) Registered and Certified Mailing; Electronic Filing. (1) Registered Mail. For purposes of this se ction, if any such return, clai m, statement, or other docum ent, or payment, is sent by United States registered mail: (A) Such registration sh all be prim a facie evidence that the return, claim, statement, or other document was delivered to the agency, officer, or office to which addressed, and (B) The date of registration shall be deemed the postmark date. (2) Certified Mail; Electronic Filing. The Secretary is authorized to provide by regulations the extent to which the provisions of paragraph (1) of this subsection with respect to prima fa cie evidence of delivery and the postmark date shall apply to certified mail and electronic filing. (d) Exceptions. This section shall not apply with respect to: (1) The filing of a docu ment in, or the making of a payment to the Co mmonwealth Superior Court, (2) Currency or other medium of pay ment unless actu ally received and accounted for, or
TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
(3) Returns, clai ms, state ments, or other documents , or pa yments, which are required under any provision of the Commonwealth tax laws or the regulations thereunder to be delivered by any method other than by mailing. (e) Mailing of Deposits. (1) Date Of Deposit. If any deposit re quired to be made (by a manner determined by regulations prescribed by the Secretary) on or before a prescribed date is, after such date, delivered by the United Stat es mail to the bank, trust company, domesti c building and loan association, or credit union authorized to receive such deposit, s uch deposit shall be deemed received by such bank, trust company, domestic building and loan associati on, or credit union on the date the deposit was mailed. (2) Mailing Requirements. Paragraph ( 1) shall appl y only if the person required to make the deposit establishes that: (A) The date of mailing falls on or before the second day before the prescribed date for making the deposit (including an y extension of time granted for making such deposit), and (B) The deposit was, on or before such second day , mailed by United States mail in an envelop e or other a ppropriate wrapper, postage prepaid, properly addressed to the bank, trust company, domestic building and loan association, or credit union authorized to receive such deposit. In apply ing s ubsection (c) for purposes of this subsection, the term “payment” includes “deposit,” and the refe rence to the postmark date refers to the date of mailing. (3) No Application To Certain Deposits . Paragraph (1) shall not appl y with respect to any deposit of $20,000 or more b y an y p erson who is required to deposit any tax more than once a month. (f) Treatment of private delivery services. (1) In General. Any reference in this section to the U nited States mail shal l be treated as including a reference to any designated delivery service, and any reference in this section to a post mark by the United States Po stal Service shall be treat ed as including a referenc e to any date recorded or marked as described in paragraph (2)(C) by any designated delivery service. (2) Designated Delivery Service. For pu rposes of this subsection, the ter m “‘designated delivery service’” means any delivery service provided by a trade or business if such service is designate d by the Secretary for purposes of this section. The Secretary may designate a deliver y service under the preceding sentence only if the Secretary determines that such service: (A) Is available to the general public, (B) Is at leas t as timely a nd reliable on a regular basis as the U nited States mail, (C) Records electronically to its data ba se, kept in the regular course of its business, or marks on the cover in which any item referred to in this section is to be delivered, the date on which such item was given to such trade or business for delivery, and (D) Meets such other criteria as the Secretary may prescribe.
TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
(3) Equivalents of registered and certified mail. The Secretary may provide a rule similar to the rule of paragraph (1) with re spect to any service provided by a designated delivery service which is substantially equivalent to United States registered or certified mail. Source: PL 3-11, § 813; repealed and reenacted by PL 14-35, § 4 (1813).