SECTION 710:1-3-30. Timely filing

(a)   General definition. When the last date for filing any document or performing any act required by the Oklahoma Tax Commission falls on a day when the offices are not open for business, the filing of the document or performance of the act shall be considered timely if it is performed by the end of the next business day.

(b)   When filing is by mail, timely filing shall be defined as follows. If any claim, statement, or other document required by law or agency Rule to be filed within a prescribed period, or on or before a prescribed date, is delivered after the prescribed period or date, by the United States Postal Service or other delivery service designated by OAC 710:1-3-33 to the Oklahoma Tax Commission, at 2501 Lincoln Boulevard, Oklahoma City, Oklahoma 73194; the date of the United States postmark, stamped on the cover in which the claim, statement, or other document is mailed or the date recorded pursuant to OAC 710:1-3-33 by a designated delivery service shall be considered to be the date of delivery.

(c)   Application. This provision shall apply:

(1)   Determined with regard to any extension of time granted for the filing;

(2)   Only if the postmark date or date recorded by a designated delivery service falls within the prescribed period, or on or before the prescribed datefor filing the claim, statement, or other document; and,

(3)   Only if the claim, statement, or other document was, within the prescribed time, deposited in the mail in the United States or placed with a designated delivery service, in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, office, or officer with which the claim, statement, or other document is required to be filed.

[Source: Amended at 22 Ok Reg 1513, eff 6-11-05]